FL S0192

Replaces the term "special assessments" with "non-ad valorem assessments" throughout Florida statutes governing counties, water control districts, community development districts, and other special districts, and redefines "non-ad valorem assessment" to clarify it is excluded from the homestead tax exemption under the State Constitution

Prohibits the levy of non-ad valorem assessments on agricultural lands classified under s. 193.461, except for assessments authorized under chapter 298 (water control districts), those pledged for debt service on bonds outstanding as of July 1, 2025, and assessments on residential structures and their curtilage

Revises property tax definitions in s. 192.001 by separating "assessed value," "classified value," and "just value" into distinct terms, redefining "ad valorem tax" as based on taxable value rather than assessed value, and adding a statutory definition for "non-ad valorem assessment"

Amends the rolled-back rate calculation methodology in s. 200.065, specifying that deletions must be added back to the gross taxable value for operating purposes, defined as the combination of current year taxable values for real property, tangible personal property, and centrally assessed property

Designates the property appraiser as ex officio property appraiser for county water and sewer districts, repeals the separate "ex officio tax assessor" designation in s. 153.69, and requires such districts to administer taxes and non-ad valorem assessments in the same manner as general county taxes, effective July 1, 2025