Florida legislation · 2026 Regular Session
Florida H4053: Avalon Beach-Mulat Fire Protection District, Santa Rosa County
Status: Chaptered, July 1, 2026
Provides exemption from non-ad valorem assessments for churches & specified religious institutions otherwise exempt from ad valorem taxes; provides calculation methods for non-ad valorem assessments; revises non-ad valorem assessments for residential properties & non-ad valorem assessments for industrial properties exceeding 40,000 square feet.
What the bill says
An act relating to the Avalon Beach-Mulat Fire Protection District, Santa Rosa County; amending chapter 2005-347, Laws of Florida, as amended by chapter 2024-297, Laws of Florida; providing an exemption from non-ad valorem assessments for churches and specified religious institutions otherwise exempt from ad valorem taxes; providing calculation methods for non-ad valorem assessments; revising non-ad valorem assessments for residential properties; revising non-ad valorem assessments for industrial properties exceeding 40,000 square feet; defining the term "use code"…
From the enrolled text, March 11, 2026:
An act relating to the Avalon Beach-Mulat Fire Protection District, Santa Rosa County; amending chapter 2005-347, Laws of Florida, as amended by chapter 2024-297, Laws of Florida; providing an exemption from non-ad valorem assessments for churches and specified religious institutions otherwise exempt from ad valorem taxes; providing calculation methods for non-ad valorem assessments; revising non-ad valorem assessments for residential properties; revising non-ad valorem assessments for industrial properties exceeding 40,000 square feet; defining the term "use code"; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Section 3 of section 3 of chapter 2005-347, Laws of Florida, as amended by section 1 of chapter 2024-297, Laws of Florida, is amended to read: Section 3. Procedures for the levy and collection of non-20 ad valorem assessments.— (1) The district is authorized to levy and enforce non-ad valorem assessments in accordance with chapters 170, 189, 191, and 197, Florida Statutes, as amended from time to time. However, the district may not levy and enforce non-ad valorem ENROLLED CS/HB 4053, Engrossed 1 2026 Legislature CODING: Words stricken are deletions; words underlined are additions. hb4053 -02-er Page 2 of FLORIDAHOUSEOFREPRESENTATIVES assessments on a church or religious institution that is otherwise exempt from ad valorem taxes. (2)(a) For commercial and industrial properties, the non-28 ad valorem assessments shall …