FL S0780

Authorizes municipalities to levy a special assessment (up to $200 per parcel) to fund law enforcement services costs, apportioned based on benefit received by each property.

Requires municipalities to adopt an ordinance and simultaneously reduce ad valorem millage by an amount equal to the revenue forecast from the special assessment.

Establishes apportionment methodology based on factors including square footage, location, property use, response time, and property value (with restrictions on using value as sole or major factor).

Limits ad valorem millage reductions to 75 percent (or 50 percent if approved by two-thirds vote), excluding voter-approved and bond-pledged millage.

Takes effect July 1, 2015; authorizes Department of Revenue to adopt rules and forms for administration.