FL S0932

Authorizes municipalities to levy a special assessment on all real property to fund law enforcement services costs, subject to adoption of an ordinance and annual resolution.

Limits residential property assessments to $200 per unit in the first year, with annual increases capped at the percentage increase in law enforcement service costs.

Requires municipalities to reduce ad valorem millage by an amount equal to expected special assessment revenue, with exceptions allowing up to 75 percent millage reduction (or 50 percent if approved by two-thirds governing body vote).

Establishes apportionment methodology based on structure square footage, location, use, projected service time, or other factors that reasonably determine benefit to each property.

Requires property appraisers to list the special assessment separately on property tax notices as a non-ad valorem assessment below the line; takes effect July 1, 2017.