FL S0118

Counties, municipalities, and special districts may not levy non-ad valorem special assessments on recreational vehicle parks based on the assertion that they comprise residential units; they must be assessed as commercial entities like hotels or motels

Special assessments may not be levied against the portion of an RV parking space or campsite that exceeds the maximum square footage of a recreational vehicle-type unit as defined in state law

Local governments 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

The amendments apply to counties, municipalities, and both independent and dependent special districts through changes to three separate Florida Statutes sections

The new assessment provisions first apply to the 2026 property tax roll