Bill > S0530

This bill modifies how non-ad valorem special assessments (taxes that are not based on property value) can be levied on recreational vehicle (RV) parks in Florida by counties, municipalities, and special districts. The bill stipulates that these assessments cannot be based on treating RV parks as residential units, but instead must assess them like commercial facilities such as hotels or motels. Specifically, the bill prohibits assessing an area larger than the maximum square footage of a standard RV-type unit (as defined in Florida statute 320.01(1)(b)), regardless of the actual size of the RV parking space or campsite. Furthermore, the bill requires local governments and special districts to consider an RV park's occupancy rates when determining assessments to ensure that the charges are fairly and reasonably apportioned among RV parks receiving the special benefit. These changes will first apply to the 2025 property tax roll, providing RV park owners with clarity and potential financial relief by preventing over-assessment of their properties. The bill aims to create a more equitable taxation approach for RV parks by recognizing their unique characteristics and preventing them from being taxed as if they were traditional residential properties.

https://www.flsenate.gov/Session/Bill/2025/530