Florida HB 4053: Project Be Strong (Social and Emotional Wellness)

Bill Text

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CS/HB 4053, Engrossed 1 2026 Legislature

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An act relating to the Avalon Beach-Mulat Fire 2
Protection District, Santa Rosa County; amending 3
chapter 2005-347, Laws of Florida, as amended by 4
chapter 2024-297, Laws of Florida; providing an 5
exemption from non-ad valorem assessments for churches 6
and specified religious institutions otherwise exempt 7
from ad valorem taxes; providing calculation methods 8
for non-ad valorem assessments; revising non-ad 9
valorem assessments for residential properties; 10
revising non-ad valorem assessments for industrial 11
properties exceeding 40,000 square feet; defining the 12
term "use code"; providing 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. Section 3 of section 3 of chapter 2005-347, 17
Laws of Florida, as amended by section 1 of chapter 2024-297, 18
Laws of Florida, is amended to read: 19
Section 3. Procedures for the levy and collection of non-20
ad valorem assessments.— 21
(1) The district is authorized to levy and enforce non-ad 22
valorem assessments in accordance with chapters 170, 189, 191, 23
and 197, Florida Statutes, as amended from time to time. 24
However, the district may not levy and enforce non-ad valorem 25

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CS/HB 4053, 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

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

ENROLLED
CS/HB 4053, Engrossed 1 2026 Legislature

CODING: Words stricken are deletions; words underlined are additions.
hb4053 -02-er
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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

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