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SB 118

State Accounting Office; any payroll system utilized by the state allows for credit union deductions; require

2025-2026 Regular Session Introduced by Matt Brass and 1 co-sponsor

SB 118 reclassifies recreational vehicle parks as commercial entities for tax purposes, ensuring fair assessments based on occupancy rates and reducing financial burdens on owners.

Senate Read and Referred
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Bill Summary · SB 118

Summary of SB 118: Assessments Levied on Recreational Vehicle Parks

Bill Information:
- Bill Number: SB 118
- Title: Assessments Levied on Recreational Vehicle Parks
- Introduced: October 07, 2025
- Status: On Committee agenda-- Community Affairs, 11/18/25, 3:30 pm, 37 Senate Building
- Sponsor: Senator Truenow

Purpose and Intent

SB 118 aims to amend existing Florida statutes regarding the assessment of recreational vehicle (RV) parks. The bill seeks to ensure that these parks are assessed as commercial entities rather than residential units, which could lead to more equitable taxation and assessment practices.

Key Provisions

The bill makes several significant changes to Florida Statutes, specifically sections 125.0168, 166.223, and 189.052:

  1. Assessment Classification:

    • Recreational vehicle parks regulated under chapter 513 will be assessed similarly to hotels and motels, rather than as residential units.

  2. Exemption from Assessment:

    • Non-ad valorem special assessments cannot be levied against the portion of a recreational vehicle parking space or campsite that exceeds the maximum square footage defined for recreational vehicle-type units (as per s. 320.01(1)(b)).

  3. Occupancy Rate Consideration:

    • Counties, municipalities, and special districts must consider the occupancy rates of recreational vehicle parks when determining special assessments to ensure fair and reasonable apportionment among parks benefiting from the assessments.

Impact

  • Who is Affected:

    • The bill primarily affects counties, municipalities, and special districts that levy assessments on recreational vehicle parks. It also impacts the owners and operators of these parks, who may see changes in their tax liabilities.

  • Applicability:

    • The provisions of this bill will first apply to the 2026 property tax roll, meaning any assessments made in 2026 and beyond will adhere to the new guidelines established by this legislation.

Procedural Aspects

  • The bill was filed on October 7, 2025, and has been referred to the Community Affairs, Finance and Tax, and Appropriations committees.
  • A committee meeting is scheduled for November 18, 2025, where the bill will be discussed.

Conclusion

SB 118 represents a significant shift in how recreational vehicle parks are assessed for taxation purposes in Florida. By classifying these parks as commercial entities and considering occupancy rates, the bill aims to create a fairer assessment process that could alleviate financial burdens on park owners and operators.

Compiled from official sources — confirm details with the bill’s official record.

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