No. HB 39
Filed under Local Government.
Assessments Levied on Recreational Vehicle Parks; Provides that certain special assessments on recreational vehicle parks levied by counties, municipalities, & special districts, respectively, may not be levied against certain portion of recreational vehicle parking space or campsite; requires counties, municipalities, & special districts, respectively, to consider recreational vehicle park's occupancy rates for certain purpose.
Plain English Summary
AI-GENERATEDCounties, municipalities, and special districts can no longer levy a special assessment against the part of an RV parking space or campsite that's bigger than the maximum size of an actual RV unit.
That cap applies no matter how large the overall site is -- only the portion up to the standard RV-unit footage can be assessed.
Each government must also weigh a park's occupancy rate so the assessment is fairly spread across the parks that benefit from whatever it funds.
These changes first apply to the 2026 property tax roll, even though the act itself takes effect as soon as it's signed into law.
AIThe special assessment may not be levied against the portion of a parking space or campsite that exceeds the maximum square footage of a recreational vehicle-type unit under s. 320.01(1)(b).
AIThis limit on the assessable footage applies without regard to how big the parking space or campsite actually is -- only the portion up to the standard RV-unit footage can ever be assessed, even on unusually large sites.
AIEach county, municipality, or special district must consider a recreational vehicle park's occupancy rates so that any special assessment is fairly and reasonably spread among the parks that receive the special benefit.
AIAlthough the act itself takes effect immediately upon becoming law, the amendments to all three assessment statutes are specified to first apply to the 2026 property tax roll.