FL H1011

Authorizes municipalities in Broward County to levy special assessments to fund law enforcement services, either fully or partially.

Requires municipalities to adopt an ordinance establishing the special assessment, mandate annual levy by resolution, and apportion costs based on a methodology charging parcels in reasonable proportion to benefits received.

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

Permits assessments to increase thereafter only in the same manner allowed for ad valorem revenue increases under Florida Statutes Section 200.065(5).

Authorizes the Department of Revenue to adopt rules and forms necessary for implementation; takes effect upon becoming law.