FL S0264

Authorizes municipalities to levy a special assessment up to $200 per parcel to fund law enforcement services, subject to voter approval by referendum and required ad valorem millage reduction.

Allows apportionment methodology based on factors including structure square footage, location, use, projected police service time, and property value (with value excluded as sole or major factor).

Requires municipalities to reduce ad valorem millage in the first year by an amount equivalent to expected special assessment revenue, with exceptions limiting reduction to 75 percent or 50 percent if approved by two-thirds governing body vote.

Mandates property appraisers list the special assessment separately on property tax notices below non-ad valorem assessment lines, with subsequent years calculated using standard rolled-back millage procedures.

Authorizes the Department of Revenue to adopt rules and forms for administration and takes effect July 1, 2016.