FL H1091

Authorizes municipalities to levy assessments on property to fund law enforcement services as an alternative to ad valorem taxes.

Requires assessment methodology to charge parcels in reasonable proportion to benefits received, considering factors such as square footage, location, use, law enforcement time spent, and property value (with value not being the sole or major factor).

Mandates municipalities reduce ad valorem tax revenue by an amount equal to the law enforcement assessment in the initial year, with a maximum millage rate reduction of 75 percent (or 50 percent if adopted by extraordinary majority vote).

Permits annual assessment increases only in the same manner as ad valorem revenue increases under Florida Statutes § 200.065.

Establishes the authorization as general law under Articles 1 and 9 of the Florida Constitution.