FL S0884

Authorizes municipalities to levy a special assessment to fund law enforcement services costs, conditioned on adopting an ordinance and reducing ad valorem millage accordingly.

Permits apportionment methodology based on property square footage, location, use, projected police service time, property value, or other reasonable factors benefiting the property.

Requires municipalities to reduce ad valorem millage in the first year by an amount equal to the forecasted special assessment revenue.

Limits ad valorem millage reductions to 75 percent maximum, or 50 percent if the assessment ordinance passes by a two-thirds governing body vote, excluding voter-approved and bond-pledged millage.

Requires the property appraiser to list the law enforcement services assessment on property tax notices as a non-ad valorem assessment; effective July 1, 2014.