FL H0039

Recreational vehicle parks regulated under chapter 513 must be assessed as commercial entities (like hotels/motels), not as residential units, when counties, municipalities, or special districts levy non-ad valorem special assessments

Special assessments cannot be levied against the portion of an RV parking space or campsite that exceeds the maximum square footage of a recreational vehicle-type unit defined in s. 320.01(1)(b)

Counties, municipalities, and special districts must consider a recreational vehicle park's occupancy rates to ensure assessments are fairly and reasonably apportioned among parks receiving the special benefit

Amendments apply to Florida Statutes sections 125.0168 (counties), 166.223 (municipalities), and 189.052 (special districts)

Changes first apply to the 2026 property tax roll and take effect upon becoming law