No. CS/HB 4053
Filed under Local Government.
Avalon Beach-Mulat Fire Protection District, Santa Rosa County; Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & non-ad valorem assessments for industrial properties exceeding 40,000 square feet.
Plain English Summary
AI-GENERATEDChurches and religious institutions exempt from ad valorem taxes are now barred from paying non-ad valorem fire protection assessments.
Residential properties over 1,600 square feet face a lower per-square-foot rate, with a new $350 total cap on the assessment.
Industrial properties over 40,000 square feet face a reduced per-square-foot rate, while the base tier expands to 2,500 square feet.
The district must rely on the county property appraiser's use codes to determine which assessment tier applies to each parcel.
AIProhibits the district from levying non-ad valorem assessments on churches and religious institutions that are already exempt from ad valorem taxes.
AIRequires non-ad valorem assessments for commercial and industrial properties to be calculated using the combined total square footage of all buildings on the parcel, regardless of the number of structures.
AIReduces the per-square-foot rate for residential properties over 1,600 square feet from $0.1544 to $0.13 and caps the total assessment at $350.
AIChanges the base assessment for industrial properties from 950 to 2,500 square feet, reduces the per-square-foot rate from $0.1544 to $0.13, and adds a $0.05 per square foot rate for space over 40,000 square feet.
AIDefines "use code" as the property use classifications assigned by the Santa Rosa County Property Appraiser and requires the district to rely on these classifications from the most recent certified tax roll.