THE BILL ITSELF
HB 39
Assessments Levied on Recreational Vehicle Parks
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A bill to be entitled
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An act relating to assessments levied on recreational
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vehicle parks; amending ss. 125.0168, 166.223, and
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189.052, F.S.; providing that certain special
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assessments on recreational vehicle parks levied by
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counties, municipalities, and special districts,
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respectively, may not be levied against a certain
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portion of a recreational vehicle parking space or
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campsite; requiring counties, municipalities, and
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special districts, respectively, to consider a
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recreational vehicle park's occupancy rates for a
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certain purpose; providing applicability; providing an
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effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Section 125.0168, Florida Statutes, is amended
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to read:
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125.0168 Special assessments levied on recreational
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vehicle parks regulated under chapter 513.—When a county levies
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a non-ad valorem special assessment on a recreational vehicle
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park regulated under chapter 513, the non-ad valorem special
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assessment may shall not be based on the assertion that the
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recreational vehicle park is comprised of residential units.
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Instead, recreational vehicle parks regulated under chapter 513
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shall be assessed as a commercial entity in the same manner as a
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hotel, motel, or other similar facility. The non-ad valorem
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special assessment may not be levied against the portion of a
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recreational vehicle parking space or campsite which exceeds the
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maximum square footage of a recreational vehicle-type unit
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pursuant to s. 320.01(1)(b), regardless of the size of the
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recreational vehicle parking space or campsite. A county shall
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consider the recreational vehicle park's occupancy rates to
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ensure that any special assessment is fairly and reasonably
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apportioned among the recreational vehicle parks receiving the
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special benefit.
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Section 2. Section 166.223, Florida Statutes, is amended
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to read:
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166.223 Special assessments levied on recreational vehicle
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parks regulated under chapter 513.—When a municipality levies a
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non-ad valorem special assessment on a recreational vehicle park
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regulated under chapter 513, the non-ad valorem special
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assessment may shall not be based on the assertion that the
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recreational vehicle park is comprised of residential units.
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Instead, recreational vehicle parks regulated under chapter 513
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shall be assessed as a commercial entity in the same manner as a
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hotel, motel, or other similar facility. The non-ad valorem
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special assessment may not be levied against the portion of a
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recreational vehicle parking space or campsite which exceeds the
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maximum square footage of a recreational vehicle-type unit
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pursuant to s. 320.01(1)(b), regardless of the size of the
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recreational vehicle parking space or campsite. A municipality
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shall consider the recreational vehicle park's occupancy rates
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to ensure that any special assessment is fairly and reasonably
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apportioned among the recreational vehicle parks receiving the
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special benefit.
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Section 3. Section 189.052, Florida Statutes, is amended
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to read:
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189.052 Assessments levied on facilities regulated under
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chapter 513.—When an independent or dependent special district
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levies an assessment on a facility regulated under chapter 513,
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the assessment may shall not be based on the assertion that the
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facility is comprised of residential units. Instead, facilities
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regulated under chapter 513 shall be assessed in the same manner
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as a hotel, motel, or other similar facility. The assessment may
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not be levied against the portion of a recreational vehicle
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parking space or campsite which exceeds the maximum square
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footage of a recreational vehicle-type unit pursuant to s.
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320.01(1)(b), regardless of the size of the recreational vehicle
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parking space or campsite. A special district shall consider the
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recreational vehicle park's occupancy rates to ensure that any
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assessment is fairly and reasonably apportioned among the
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recreational vehicle parks receiving the special benefit.
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Section 4. The amendments made by this act to ss.
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125.0168, 166.223, and 189.052, Florida Statutes, first apply to
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the 2026 property tax roll.
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Section 5. This act shall take effect upon becoming a law.