No. CS/CS/SB 118
Filed under Local Government.
Assessments Levied on Recreational Vehicle Parks; Providing that certain special assessments on recreational vehicle parks levied by counties, municipalities, and special districts, respectively, may not be levied against a certain portion of a recreational vehicle parking space or campsite; requiring counties, municipalities, and special districts, respectively, to consider a recreational vehicle park’s occupancy rates for a certain purpose, etc.
Plain English Summary
AI-GENERATEDCounties, municipalities, and special districts may no longer base special assessments on the claim that RV parks are residential. They must treat these parks as commercial entities, like hotels or motels.
Local governments must exclude the portion of a parking space or campsite that exceeds the maximum square footage of an RV unit from any special assessment.
Levying authorities must consider a park's occupancy rates to ensure assessments are fairly and reasonably apportioned among parks receiving the special benefit.
These new assessment limits first apply to the 2026 property tax roll, affecting how local governments calculate special assessments for RV parks.
AIProhibits counties, municipalities, and special districts from levying special assessments on the portion of an RV parking space or campsite that exceeds the maximum square footage of an RV-type unit.
AIRequires counties, municipalities, and special districts to consider RV park occupancy rates to ensure special assessments are fairly and reasonably apportioned among parks receiving the special benefit.
AIMandates that RV parks regulated under chapter 513 be assessed as a commercial entity in the same manner as a hotel, motel, or other similar facility, rather than as residential units.
AISpecifies that the amendments to the assessment statutes first apply to the 2026 property tax roll.