FL H1159

Authorizes municipalities in Broward County to levy special assessments on real property to fund law enforcement services.

Requires municipalities adopting a law enforcement assessment to apportion costs among properties based on a methodology that charges each parcel in reasonable proportion to its benefits.

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

Permits special assessments to increase only in the same manner as ad valorem revenue under Florida Statutes section 200.065.

Takes effect upon becoming law.