FL H0859

Authorizes municipalities in Broward County to levy special assessments to fund law enforcement services, in whole or in part.

Requires municipalities to adopt an ordinance that apportions assessable costs among properties based on a methodology where each parcel's rate is reasonably proportioned to its benefits.

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

Limits future increases to the assessment to match the rate permitted for ad valorem revenue increases under Florida Statutes Section 200.065.

Establishes legislative findings that law enforcement services provide a logical benefit to real property protection and crime prevention in Broward County.