Florida Senate - 2026                              CS for SB 118
       
       
        
       By the Committee on Community Affairs; and Senator Truenow
       
       
       
       
       
       578-01203-26                                           2026118c1
    1                        A bill to be entitled                      
    2         An act relating to assessments levied on recreational
    3         vehicle parks; amending ss. 125.0168, 166.223, and
    4         189.052, F.S.; prohibiting counties, municipalities,
    5         and special districts, respectively, from levying
    6         certain special assessments against more than a
    7         specified square footage amount per recreational
    8         vehicle parking space or campsite; requiring counties,
    9         municipalities, and special districts, respectively,
   10         to consider a recreational vehicle park’s occupancy
   11         rates for a certain purpose; providing applicability;
   12         providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Section 125.0168, Florida Statutes, is amended
   17  to read:
   18         125.0168 Special assessments levied on recreational vehicle
   19  parks regulated under chapter 513.—When a county levies a non-ad
   20  valorem special assessment on a recreational vehicle park
   21  regulated under chapter 513, the non-ad valorem special
   22  assessment may shall not be based on the assertion that the
   23  recreational vehicle park is comprised of residential units.
   24  Instead, recreational vehicle parks regulated under chapter 513
   25  shall be assessed as a commercial entity in the same manner as a
   26  hotel, motel, or other similar facility. A non-ad valorem
   27  special assessment levied on a square footage basis may not be
   28  levied against more than 400 square feet per recreational
   29  vehicle parking space or campsite. A county shall consider the
   30  recreational vehicle park’s occupancy rates to ensure that any
   31  special assessment is fairly and reasonably apportioned among
   32  the recreational vehicle parking spaces and campsites receiving
   33  the special benefit.
   34         Section 2. Section 166.223, Florida Statutes, is amended to
   35  read:
   36         166.223 Special assessments levied on recreational vehicle
   37  parks regulated under chapter 513.—When a municipality levies a
   38  non-ad valorem special assessment on a recreational vehicle park
   39  regulated under chapter 513, the non-ad valorem special
   40  assessment may shall not be based on the assertion that the
   41  recreational vehicle park is comprised of residential units.
   42  Instead, recreational vehicle parks regulated under chapter 513
   43  shall be assessed as a commercial entity in the same manner as a
   44  hotel, motel, or other similar facility. A non-ad valorem
   45  special assessment levied on a square footage basis may not be
   46  levied against more than 400 square feet per recreational
   47  vehicle parking space or campsite. A municipality shall consider
   48  the recreational vehicle park’s occupancy rates to ensure that
   49  any special assessment is fairly and reasonably apportioned
   50  among the recreational vehicle parking spaces and campsites
   51  receiving the special benefit.
   52         Section 3. Section 189.052, Florida Statutes, is amended to
   53  read:
   54         189.052 Assessments levied on facilities regulated under
   55  chapter 513.—When an independent or dependent special district
   56  levies an assessment on a facility regulated under chapter 513,
   57  the assessment may shall not be based on the assertion that the
   58  facility is comprised of residential units. Instead, facilities
   59  regulated under chapter 513 shall be assessed in the same manner
   60  as a hotel, motel, or other similar facility. An assessment
   61  levied on a square footage basis may not be levied against more
   62  than 400 square feet per recreational vehicle parking space or
   63  campsite. A special district shall consider the recreational
   64  vehicle park’s occupancy rates to ensure that any assessment is
   65  fairly and reasonably apportioned among the recreational vehicle
   66  parking spaces and campsites receiving the special benefit.
   67         Section 4. The amendments made by this act to ss. 125.0168,
   68  166.223, and 189.052, Florida Statutes, first apply to the 2026
   69  property tax roll.
   70         Section 5. This act shall take effect upon becoming a law.