THE BILL ITSELF
CS/HB 4051
Pace Fire Rescue District, Santa Rosa County
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An act relating to the Pace Fire Rescue District,
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Santa Rosa County; amending chapter 2017-221, Laws of
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Florida, as amended by chapter 2024-296, Laws of
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Florida; providing an exemption from non-ad valorem
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assessments for churches and specified religious
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institutions otherwise exempt from ad valorem taxes;
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providing calculation methods for non-ad valorem
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assessments; revising non-ad valorem assessments for
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residential properties; revising non-ad valorem
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assessments for industrial properties exceeding 40,000
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square feet; defining the term "use code"; providing
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an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsections (2) and (3) of section 8 of chapter
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2017-221, Laws of Florida, as amended by section 1 of chapter
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2024-296, Laws of Florida, are amended to read:
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Section 8. Finances.—
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(2) The district shall have the authority to levy non-ad
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valorem assessments. The methods for assessing and collecting
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non-ad valorem assessments, fees, or service charges shall be as
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set forth in this charter, chapter 170, Florida Statutes,
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chapter 189, Florida Statutes, chapter 191, Florida Statutes,
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and chapter 197, Florida Statutes. However, the district shall
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not levy non-ad valorem assessments on a church or religious
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institution that is otherwise exempt from ad valorem taxes.
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(3)(a) For commercial and industrial properties, the non-
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ad valorem assessments shall be calculated using the combined
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total square footage of all buildings and structures located on
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the parcel, regardless of the number of structures. For
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residential properties, the non-ad valorem assessments shall
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continue to be applied per residential dwelling unit.
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(b) The non-ad valorem assessments may be levied up to the
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following maximum amounts:
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1.(a) Two hundred fifty dollars for residential properties
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up to 1,600 square feet, with an additional $0.13 $0.1544 per
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square foot in excess of 1,600 square feet, with the total
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assessment levied not to exceed $350.
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2.(b) Thirty dollars and 96 cents for vacant land.
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3. Five hundred dollars for properties with a
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predominantly commercial use code up to 2,500 square feet, with
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an additional $0.13 per square foot in excess of 2,500 square
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feet.
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4.(c) Five hundred dollars for commercial properties with
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a predominantly industrial use code up to 2,500 950 square feet,
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with an additional $0.13 $0.1544 per square foot in excess of
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2,500 950 square feet up to 40,000 square feet, with an
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additional $0.05 per square foot in excess of 40,000 square
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feet.
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5.(d) Thirty dollars and 96 cents for unimproved acreage
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up to 3 acres, with an additional $10.32 per acre in excess of 3
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acres.
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(c) For the purposes of this subsection, the term "use
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code" shall mean the property use classifications assigned by
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the Santa Rosa County Property Appraiser in accordance with the
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property use code system established by the Department of
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Revenue pursuant to chapter 195, Florida Statutes. The district
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shall rely on such classifications, as reflected on the most
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recent certified tax roll, when determining the applicable non-
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ad valorem assessment.
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Section 2. This act shall take effect upon becoming a law.