FL S1114

Prohibits municipalities from levying special assessments unless the proposed services provide a special or peculiar benefit to the assessed property.

Requires special assessments to be fairly and reasonably apportioned according to the benefit received by each property.

Limits apportionment methods to either front or square footage of land, or alternative methodologies that do not exceed proportional benefits and are based on special or peculiar benefits different in type or degree from benefits to the community as a whole.

Requires municipalities to abate ad valorem taxes annually in an amount equal to the special assessment if services were previously funded by property taxes.

Effective date: July 1, 2016.