FL H0919

Authorizes municipalities to levy a special assessment on real property to fund law enforcement services costs, contingent on meeting specified criteria including apportioning costs proportionally to benefit received and reducing ad valorem millage accordingly.

Establishes apportionment methodology options including structure square footage, parcel location, parcel use, projected police response time, and property value, with property value prohibited as sole or major determining factor.

Requires municipalities to reduce ad valorem millage in the first year by an amount equivalent to forecasted special assessment revenue, with the assessment listed separately on property tax notices as a non-ad valorem assessment.

Terminates a municipality's authority to levy the special assessment if its final adopted millage rate in any fiscal year exceeds the proposed millage rate reported in the first year of assessment.

Effective July 1, 2015.