Florida HB 39 — Assessments Levied on Recreational Vehicle Parks

Florida HB 39, 2026 session.

Summary in plain language

The purpose of this legislative text is to change how special assessments are applied to recreational vehicle parks in Florida. The main objective is to ensure that these parks are treated as commercial entities rather than residential units when it comes to taxation and assessments.

Key provisions of the law include that counties, municipalities, and special districts cannot impose special assessments on recreational vehicle parks based on the assumption that they are residential. Instead, these parks will be assessed similarly to hotels or motels. Additionally, assessments cannot be charged on the portion of a parking space or campsite that exceeds the size of a standard recreational vehicle. The law also requires local governments to consider the occupancy rates of these parks to ensure that any assessments are fair and reasonable.

This legislation primarily affects recreational vehicle parks and their owners in Florida. It aims to reduce the financial burden on these parks by preventing excessive assessments that might be based on incorrect assumptions about their use. It also impacts local governments by requiring them to adjust their assessment practices and consider occupancy rates.

Notable changes from existing law include the explicit classification of recreational vehicle parks as commercial entities for assessment purposes and the prohibition of assessments on areas exceeding the size of a standard recreational vehicle. This marks a shift from previous practices where such parks might have been assessed as residential properties, potentially leading to higher taxes. The changes will first apply to the 2026 property tax roll, giving local governments time to adjust their assessment processes.

This summary was written by a language model from the bill's own text and can be wrong. The full original text is linked below and is the record either way.