No. CS/SB 7046
Filed under Taxes & Budget.
Taxation; Prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity, etc.
Plain English Summary
AI-GENERATEDLocal governments face new limits on special assessments for RV parks, capped at 400 square feet per parking space or campsite.
Counties, municipalities, and special districts are prohibited from enacting, enforcing, or funding any net-zero policies or carbon-based charges.
A new tax regime makes electric vehicle charging station owners directly liable for sales tax on the electricity provided to consumers.
The bill also creates a temporary sales tax holiday for specific outdoor equipment and adjusts funding sources for fiscally constrained counties.
AILimits the square footage that can be assessed per RV parking space or campsite to 400 square feet.
AIAllows a single lineal descendant to inherit the decedent's homestead assessment if the property is devised by will.
AICreates a new tax regime where charging station owners are directly liable for sales tax on electricity provided to consumers.
AIRaises the revenue threshold for a county to qualify as fiscally constrained from $5 million to $10 million per mill.
AIShifts the funding source for fiscally constrained county distributions from the half-cent sales tax fund to the general sales tax fund.
AICounties, municipalities, and special districts may not enact, enforce, or fund net-zero policies, carbon charges, or emissions trading programs.
AILocal governments may not impose any tax, fee, penalty, or assessment based on carbon content or greenhouse gas emissions.
AIProhibits collection of sales tax on specified outdoor equipment from September 7, 2026, through December 31, 2026.