FL H1303

Prohibits the levy of non-ad valorem assessments on lands classified as agricultural under s. 193.461, with exceptions for revenue already pledged for debt service on bonds outstanding as of July 1, 2025, and for assessments authorized under chapter 298 (water control districts); residential structures and their curtilage are exempt from this prohibition.

Replaces the term "special assessments" with "non-ad valorem assessments" and the term "tax assessor" with "property appraiser" throughout multiple chapters of Florida Statutes, including provisions governing county water and sewer districts, municipal improvements, community development districts, and water control districts.

Revises and reorders definitions in s. 192.001, F.S., including new standalone definitions for "just value," "classified value," "non-ad valorem assessment," and "ad valorem tax" (clarifying it is based on taxable value rather than assessed value and may be used interchangeably with "property tax").

Specifies the method for calculating the rolled-back rate under s. 200.065, F.S., requiring subtraction of new construction, additions, substantially rehabilitated improvements (100%+ increase in assessed value), boundary changes, excess tangible personal property value (above 115% of prior year), and dedicated increment value from "gross taxable value for operating purposes," defined as the combined current year taxable value for real property, tangible personal property, and centrally assessed property.

Repeals s. 153.69, F.S. (designation of county property appraiser as ex officio tax assessor for water and sewer districts), conforms cross-references across numerous statutes, and takes effect July 1, 2025.