Florida legislation · 2026 Regular Session
Florida S118: Assessments Levied on Recreational Vehicle Parks
Status: Chaptered, April 22, 2026
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.
What the bill says
An act relating to assessments levied on recreational vehicle parks; amending ss. 125.0168, 166.223, and 189.052, F.S.; 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 parkâs occupancy rates for a certain purpose; providing applicability; providing an effective date.
From the enrolled text, March 13, 2026:
An act relating to assessments levied on recreational vehicle parks; amending ss. 125.0168, 166.223, and 189.052, F.S.; 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 parkâs occupancy rates for a certain purpose; providing applicability; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âSection 125.0168, Florida Statutes, is amended to read: 125.0168âSpecial assessments levied on recreational vehicle parks regulated under chapter 513.âWhen a county levies a non-ad valorem special assessment on a recreational vehicle park regulated under chapter 513, the non-ad valorem special assessment may [DELETED: shall] not be based on the assertion that the recreational vehicle park is comprised of residential units. Instead, recreational vehicle parks regulated under chapter shall be assessed as a commercial entity in the same manner as a hotel, motel, or other similar facility. The non-ad valorem special assessment may not be levied against the portion of a recreational vehicle parking space or campsite which exceeds the maximum square footage of a recreational vehicle-type unit pursuant to s. 320.01(1)(b), regardless of the size of the recreational vehicle parking space or campsite. …