Florida SB 118: Visitation of Schools by State Legislators

Bill Text

118 
Assessments Levied on Recreational Vehicle Parks 
2026-03-13T09:03:47Z 
Providing that certain special assessments on recreational vehicle parks levied by counties, municipalities, and special districts, respectively, may not be levied against a certain portion of a recreational vehicle parking space or campsite; requiring counties, municipalities, and special districts, respectively, to consider a recreational vehicle park’s occupancy rates for a certain purpose, etc. 
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2026 
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2026-04-21T00:00:00Z 
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 ENROLLED 
 2026 Legislature CS for CS for SB 118, 1st Engrossed 

 2026118er 
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 2 An act relating to assessments levied on recreational 
 3 vehicle parks; amending ss. 125.0168, 166.223, and 
 4 189.052, F.S.; providing that certain special 
 5 assessments on recreational vehicle parks levied by 
 6 counties, municipalities, and special districts, 
 7 respectively, may not be levied against a certain 
 8 portion of a recreational vehicle parking space or 
 9 campsite; requiring counties, municipalities, and 
 10 special districts, respectively, to consider a 
 11 recreational vehicle park’s occupancy rates for a 
 12 certain purpose; providing applicability; providing an 
 13 effective date. 
 14 
 15 Be It Enacted by the Legislature of the State of Florida: 
 16 
 17 Section 1. Section 125.0168, Florida Statutes, is amended 
 18 to read: 
 19 125.0168 Special assessments levied on recreational vehicle 
 20 parks regulated under chapter 513.—When a county levies a non-ad 
 21 valorem special assessment on a recreational vehicle park 
 22 regulated under chapter 513, the non-ad valorem special 
 23 assessment may shall not be based on the assertion that the 
 24 recreational vehicle park is comprised of residential units. 
 25 Instead, recreational vehicle parks regulated under chapter 513 
 26 shall be assessed as a commercial entity in the same manner as a 
 27 hotel, motel, or other similar facility. The non-ad valorem 
 28 special assessment may not be levied against the portion of a 
 29 recreational vehicle parking space or campsite which exceeds the 
 30 maximum square footage of a recreational vehicle-type unit 
 31 pursuant to s. 320.01(1)(b), regardless of the size of the 
 32 recreational vehicle parking space or campsite. A county shall 
 33 consider the recreational vehicle park’s occupancy rates to 
 34 ensure that any special assessment is fairly and reasonably 
 35 apportioned among the recreational vehicle parks receiving the 
 36 special benefit. 
 37 Section 2. Section 166.223, Florida Statutes, is amended to 
 38 read: 
 39 166.223 Special assessments levied on recreational vehicle 
 40 parks regulated under chapter 513.—When a municipality levies a 
 41 non-ad valorem special assessment on a recreational vehicle park 
 42 regulated under chapter 513, the non-ad valorem special 
 43 assessment may shall not be based on the assertion that the 
 44 recreational vehicle park is comprised of residential units. 
 45 Instead, recreational vehicle parks regulated under chapter 513 
 46 shall be assessed as a commercial entity in the same manner as a 
 47 hotel, motel, or other similar facility. The non-ad valorem 
 48 special assessment may not be levied against the portion of a 
 49 recreational vehicle parking space or campsite which exceeds the 
 50 maximum square footage of a recreational vehicle-type unit 
 51 pursuant to s. 320.01(1)(b), regardless of the size of the 
 52 recreational vehicle parking space or campsite. A municipality 
 53 shall consider the recreational vehicle park’s occupancy rates 
 54 to ensure that any special assessment is fairly and reasonably 
 55 apportioned among the recreational vehicle parks receiving the 
 56 special benefit. 
 57 Section 3. Section 189.052, Florida Statutes, is amended to 
 58 read: 
 59 189.052 Assessments levied on facilities regulated under 
 60 chapter 513.—When an independent or dependent special district 
 61 levies an assessment on a facility regulated under chapter 513, 
 62 the assessment may shall not be based on the assertion that the 
 63 facility is comprised of residential units. Instead, facilities 
 64 regulated under chapter 513 shall be assessed in the same manner 
 65 as a hotel, motel, or other similar facility. The assessment may 
 66 not be levied against the portion of a recreational vehicle 
 67 parking space or campsite which exceeds the maximum square 
 68 footage of a recreational vehicle-type unit pursuant to s. 
 69 320.01(1)(b), regardless of the size of the recreational vehicle 
 70 parking space or campsite. A special district shall consider the 
 71 recreational vehicle park’s occupancy rates to ensure that any 
 72 assessment is fairly and reasonably apportioned among the 
 73 recreational vehicle parks receiving the special benefit. 
 74 Section 4. The amendments made by this act to ss. 125.0168, 
 75 166.223, and 189.052, Florida Statutes, first apply to the 2026 
 76 p