Florida HB 4051: Pace Fire Rescue District, Santa Rosa County

Bill Text

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An act relating to the Pace Fire Rescue District, 2
Santa Rosa County; amending chapter 2017-221, Laws of 3
Florida, as amended by chapter 2024-296, Laws of 4
Florida; providing an exemption from non-ad valorem 5
assessments for churches and specified religious 6
institutions otherwise exempt from ad valorem taxes; 7
providing calculation methods for non-ad valorem 8
assessments; revising non-ad valorem assessments for 9
residential properties; revising non-ad valorem 10
assessments for industrial properties exceeding 40,000 11
square feet; defining the term "use code"; providing 12
an effective date. 13
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Be It Enacted by the Legislature of the State of Florida: 15
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Section 1. Subsections (2) and (3) of section 8 of chapter 17
2017-221, Laws of Florida, as amended by section 1 of chapter 18
2024-296, Laws of Florida, are amended to read: 19
Section 8. Finances.— 20
(2) The district shall have the authority to levy non-ad 21
valorem assessments. The methods for assessing and collecting 22
non-ad valorem assessments, fees, or service charges shall be as 23
set forth in this charter, chapter 170, Florida Statutes, 24
chapter 189, Florida Statutes, chapter 191, Florida Statutes, 25

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CS/HB 4051, Engrossed 1 2026 Legislature

CODING: Words stricken are deletions; words underlined are additions.
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and chapter 197, Florida Statutes. However, the district shall 26
not levy non-ad valorem assessments on a church or religious 27
institution that is otherwise exempt from ad valorem taxes. 28
(3)(a) For commercial and industrial properties, the non-29
ad valorem assessments shall be calculated using the combined 30
total square footage of all buildings and structures located on 31
the parcel, regardless of the number of structures. For 32
residential properties, the non-ad valorem assessments shall 33
continue to be applied per residential dwelling unit. 34
(b) The non-ad valorem assessments may be levied up to the 35
following maximum amounts: 36
1.(a) Two hundred fifty dollars for residential properties 37
up to 1,600 square feet, with an additional $0.13 $0.1544 per 38
square foot in excess of 1,600 square feet, with the total 39
assessment levied not to exceed $350. 40
2.(b) Thirty dollars and 96 cents for vacant land. 41
3. Five hundred dollars for properties with a 42
predominantly commercial use code up to 2,500 square feet, with 43
an additional $0.13 per square foot in excess of 2,500 square 44
feet. 45
4.(c) Five hundred dollars for commercial properties with 46
a predominantly industrial use code up to 2,500 950 square feet, 47
with an additional $0.13 $0.1544 per square foot in excess of 48
2,500 950 square feet up to 40,000 square feet, with an 49
additional $0.05 per square foot in excess of 40,000 square 50

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CS/HB 4051, Engrossed 1 2026 Legislature

CODING: Words stricken are deletions; words underlined are additions.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

feet. 51
5.(d) Thirty dollars and 96 cents for unimproved acreage 52
up to 3 acres, with an additional $10.32 per acre in excess of 3 53
acres. 54
(c) For the purposes of this subsection, the term "use 55
code" shall mean the property use classifications assigned by 56
the Santa Rosa County Property Appraiser in accordance with the 57
property use code system established by the Department of 58
Revenue pursuant to chapter 195, Florida Statutes. The district 59
shall rely on such classifications, as reflected on the most 60
recent certified tax roll, when determining the applicable non-61
ad valorem assessment. 62
Section 2. This act shall take effect upon becoming a law. 63