Bill > S0118

This bill modifies how counties, municipalities, and special districts (which are government entities that provide specific services) can levy special assessments, which are fees charged for a specific benefit, on recreational vehicle parks. Specifically, it changes the law so that these assessments may not be levied against the portion of a recreational vehicle parking space or campsite that exceeds the maximum square footage defined for a recreational vehicle-type unit, regardless of the actual size of the space. Furthermore, these local government entities must now consider the occupancy rates of recreational vehicle parks when determining these assessments to ensure they are fairly distributed among the parks that receive the benefit of the assessment. This change is intended to prevent parks from being assessed as if they were residential units and instead treat them as commercial entities like hotels, and it will apply starting with the 2026 property tax roll.

Budget and Finance

Community Affairs (Senate), Finance and Tax (Senate)

https://www.flsenate.gov/Session/Bill/2026/118