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HB0039 • 2026

Assessments Levied on Recreational Vehicle Parks

Assessments Levied on Recreational Vehicle Parks

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Nix ; (CO-INTRODUCERS) Black ; López, J.
Last action
2026-03-10
Official status
House - Laid on Table, refer to CS/CS/SB 118
Effective date
upon becom

Plain English Breakdown

Checked against official source text during the last sync.

Rules for Assessments on Recreational Vehicle Parks

This bill changes how counties, cities, and special districts can charge recreational vehicle parks for certain services.

What This Bill Does

  • Changes the way non-ad valorem special assessments are calculated for recreational vehicle parks.
  • Requires that these parks be treated as commercial entities like hotels or motels when calculating assessments.
  • Limits the size of a recreational vehicle parking space or campsite that can be charged for an assessment.
  • Requires counties, cities, and special districts to consider occupancy rates when setting assessments.

Who It Names or Affects

  • Counties
  • Cities
  • Special districts
  • Recreational vehicle parks

Terms To Know

non-ad valorem special assessment
A charge based on something other than the value of a property, often for specific services or improvements.
occupancy rates
The percentage of available spaces in a recreational vehicle park that are being used by visitors.

Limits and Unknowns

  • Applies only to the 2026 property tax roll and later.
  • Does not specify how occupancy rates should be calculated or reported.

Bill History

  1. 2026-03-10 House

    • Laid on Table, refer to CS/CS/SB 118

  2. 2026-02-17 House

    • Temporarily postponed, on 2nd Reading • Added to Second Reading Calendar

  3. 2026-02-10 House

    • Bill added to Special Order Calendar (2/17/2026)

  4. 2026-01-22 House

    • Favorable by State Affairs Committee • Reported out of State Affairs Committee • Bill released to House Calendar • Added to Second Reading Calendar

  5. 2026-01-20 House

    • Added to State Affairs Committee agenda

  6. 2026-01-14 House

    • Favorable by Intergovernmental Affairs Subcommittee • Reported out of Intergovernmental Affairs Subcommittee • Now in State Affairs Committee

  7. 2026-01-13 House

    • 1st Reading (Original Filed Version)

  8. 2026-01-12 House

    • Added to Intergovernmental Affairs Subcommittee agenda

  9. 2025-12-10 House

    • Favorable by Ways & Means Committee • Reported out of Ways & Means Committee • Now in Intergovernmental Affairs Subcommittee

  10. 2025-12-03 House

    • Added to Ways & Means Committee agenda

  11. 2025-10-01 House

    • Referred to Ways & Means Committee • Referred to Intergovernmental Affairs Subcommittee • Referred to State Affairs Committee • Now in Ways & Means Committee

  12. 2025-09-25 House

    • Filed

Official Summary Text

Assessments Levied on Recreational Vehicle Parks; Provides that certain special assessments on recreational vehicle parks levied by counties, municipalities, & special districts, respectively, may not be levied against certain portion of recreational vehicle parking space or campsite; requires counties, municipalities, & special districts, respectively, to consider recreational vehicle park's occupancy rates for certain purpose.

Current Bill Text

Read the full stored bill text 
HB 39 2026

CODING: Words stricken are deletions; words underlined are additions.
hb39-00
Page 1 of 4
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

A bill to be entitled 1
An act relating to assessments levied on recreational 2
vehicle parks; amending ss. 125.0168, 166.223, and 3
189.052, F.S.; providing that certain special 4
assessments on recreational vehicle parks levied by 5
counties, municipalities, and special districts, 6
respectively, may not be levied against a certain 7
portion of a recreational vehicle parking space or 8
campsite; requiring counties, municipalities, and 9
special districts, respectively, to consider a 10
recreational vehicle park's occupancy rates for a 11
certain purpose; providing applicability; providing an 12
effective date. 13
14
Be It Enacted by the Legislature of the State of Florida: 15
16
Section 1. Section 125.0168, Florida Statutes, is amended 17
to read: 18
125.0168 Special assessments levied on recreational 19
vehicle parks regulated under chapter 513.—When a county levies 20
a non-ad valorem special assessment on a recreational vehicle 21
park regulated under chapter 513, the non-ad valorem special 22
assessment may shall not be based on the assertion that the 23
recreational vehicle park is comprised of residential units. 24
Instead, recreational vehicle parks regulated under chapter 513 25

HB 39 2026

CODING: Words stricken are deletions; words underlined are additions.
hb39-00
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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

shall be assessed as a commercial entity in the same manner as a 26
hotel, motel, or other similar facility. The non-ad valorem 27
special assessment may not be levied against the portion of a 28
recreational vehicle parking space or campsite which exceeds the 29
maximum square footage of a recreational vehicle-type unit 30
pursuant to s. 320.01(1)(b), regardless of the size of the 31
recreational vehicle parking space or campsite. A county shall 32
consider the recreational vehicle park's occupancy rates to 33
ensure that any special assessment is fairly and reasonably 34
apportioned among the recreational vehicle parks receiving the 35
special benefit. 36
Section 2. Section 166.223, Florida Statutes, is amended 37
to read: 38
166.223 Special assessments levied on recreational vehicle 39
parks regulated under chapter 513.—When a municipality levies a 40
non-ad valorem special assessment on a recreational vehicle park 41
regulated under chapter 513, the non-ad valorem special 42
assessment may shall not be based on the assertion that the 43
recreational vehicle park is comprised of residential units. 44
Instead, recreational vehicle parks regulated under chapter 513 45
shall be assessed as a commercial entity in the same manner as a 46
hotel, motel, or other similar facility. The non-ad valorem 47
special assessment may not be levied against the portion of a 48
recreational vehicle parking space or campsite which exceeds the 49
maximum square footage of a recreational vehicle-type unit 50

HB 39 2026

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hb39-00
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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

pursuant to s. 320.01(1)(b), regardless of the size of the 51
recreational vehicle parking space or campsite. A municipality 52
shall consider the recreational vehicle park's occupancy rates 53
to ensure that any special assessment is fairly and reasonably 54
apportioned among the recreational vehicle parks receiving the 55
special benefit. 56
Section 3. Section 189.052, Florida Statutes, is amended 57
to read: 58
189.052 Assessments levied on facilities regulated under 59
chapter 513.—When an independent or dependent special district 60
levies an assessment on a facility regulated under chapter 513, 61
the assessment may shall not be based on the assertion that the 62
facility is comprised of residential units. Instead, facilities 63
regulated under chapter 513 shall be assessed in the same manner 64
as a hotel, motel, or other similar facility. The assessment may 65
not be levied against the portion of a recreational vehicle 66
parking space or campsite which exceeds the maximum square 67
footage of a recreational vehicle-type unit pursuant to s. 68
320.01(1)(b), regardless of the size of the recreational vehicle 69
parking space or campsite. A special district shall consider the 70
recreational vehicle park's occupancy rates to ensure that any 71
assessment is fairly and reasonably apportioned among the 72
recreational vehicle parks receiving the special benefit. 73
Section 4. The amendments made by this act to ss. 74
125.0168, 166.223, and 189.052, Florida Statutes, first apply to 75

HB 39 2026

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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

the 2026 property tax roll. 76
Section 5. This act shall take effect upon becoming a law. 77