THE BILL ITSELF
CS/HB 4053
Avalon Beach-Mulat Fire Protection District, Santa Rosa County
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An act relating to the Avalon Beach-Mulat Fire
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Protection District, Santa Rosa County; amending
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chapter 2005-347, Laws of Florida, as amended by
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chapter 2024-297, Laws of Florida; providing an
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exemption from non-ad valorem assessments for churches
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and specified religious institutions otherwise exempt
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from ad valorem taxes; providing calculation methods
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for non-ad valorem assessments; revising non-ad
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valorem assessments for residential properties;
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revising non-ad valorem assessments for industrial
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properties exceeding 40,000 square feet; defining the
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term "use code"; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Section 3 of section 3 of chapter 2005-347,
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Laws of Florida, as amended by section 1 of chapter 2024-297,
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Laws of Florida, is amended to read:
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Section 3. Procedures for the levy and collection of non-
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ad valorem assessments.—
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(1) The district is authorized to levy and enforce non-ad
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valorem assessments in accordance with chapters 170, 189, 191,
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and 197, Florida Statutes, as amended from time to time.
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However, the district may not levy and enforce non-ad valorem
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assessments on a church or religious institution that is
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otherwise exempt from ad valorem taxes.
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(2)(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.