Florida 2025 Regular Session

Florida House Bill H0771 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 771 2025
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10	10	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
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14	14	A bill to be entitled 1
15	15	An act relating to local government assessments ; 2
16	16	amending s. 125.01, F.S.; removing special assessments 3
17	17	as a source of funding for certain municipal 4
18	18	facilities and services; removing the ability of the 5
19	19	legislative and governing body of a county to levy and 6
20	20	collect special assessments; removing special 7
21	21	assessments as a mechanism to finance services or 8
22	22	programs rendered specially for the benefit of 9
23	23	property or residents in unincorporated areas; 10
24	24	creating s. 163.31635, F.S.; requiring certain 11
25	25	ordinances or land development regulations to provide 12
26	26	for reimbursement by the local government; making the 13
27	27	local government responsible for payment of fees or 14
28	28	taxes assessed for conservation easements for certain 15
29	29	land development projects; defining the terms 16
30	30	"conservation easement" and "development right"; 17
31	31	providing an effective date. 18
32	32	19
33	33	Be It Enacted by the Legislature of the State of Florida: 20
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35	35	Section 1. Paragraphs (q) an d (r) of subsection (1), 22
36	36	paragraph (a) of subsection (5), and paragraph (a) of subsection 23
37	37	(6) of section 125.01, Florida Statutes, are amended to read: 24
38	38	125.01 Powers and duties. — 25
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47	47	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
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51	51	(1) The legislative and governing body of a county shall 26
52	52	have the power to carry on county government. To the extent not 27
53	53	inconsistent with general or special law, this power includes, 28
54	54	but is not restricted to, the power to: 29
55	55	(q) Establish, and subsequently merge or abolish those 30
56	56	created hereunder, municipal service taxing or b enefit units for 31
57	57	any part or all of the unincorporated area of the county, within 32
58	58	which may be provided fire protection; law enforcement; beach 33
59	59	erosion control; recreation service and facilities; water; 34
60	60	alternative water supplies, including, but not limite d to, 35
61	61	reclaimed water and water from aquifer storage and recovery and 36
62	62	desalination systems; streets; sidewalks; street lighting; 37
63	63	garbage and trash collection and disposal; waste and sewage 38
64	64	collection and disposal; drainage; transportation; indigent 39
65	65	health care services; mental health care services; and other 40
66	66	essential facilities and municipal services from funds derived 41
67	67	from service charges , special assessments, or taxes within such 42
68	68	unit only. Subject to the consent by ordinance of the governing 43
69	69	body of the affected municipality given either annually or for a 44
70	70	term of years, the boundaries of a municipal service taxing or 45
71	71	benefit unit may include all or part of the boundaries of a 46
72	72	municipality. If ad valorem taxes are levied to provide 47
73	73	essential facilities an d municipal services within the unit, the 48
74	74	millage levied on any parcel of property for municipal purposes 49
75	75	by all municipal service taxing units and the municipality may 50
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81	81	CODING: Words stricken are deletions; words underlined are additions.
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84	84	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
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88	88	not exceed 10 mills. This paragraph authorizes all counties to 51
89	89	levy additional taxes, w ithin the limits fixed for municipal 52
90	90	purposes, within such municipal service taxing units under the 53
91	91	authority of the second sentence of s. 9(b), Art. VII of the 54
92	92	State Constitution. 55
93	93	(r) Levy and collect taxes, both for county purposes and 56
94	94	for the providing of municipal services within any municipal 57
95	95	service taxing unit, and special assessments ; borrow and expend 58
96	96	money; and issue bonds, revenue certificates, and other 59
97	97	obligations of indebtedness, which power shall be exercised in 60
98	98	such manner, and subject to such limitations, as may be provided 61
99	99	by general law. There shall be no referendum required for the 62
100	100	levy by a county of ad valorem taxes, both for county purposes 63
101	101	and for the providing of municipal services within any municipal 64
102	102	service taxing unit. 65
103	103	1. Notwithstanding any other provision of law, a county 66
104	104	may not levy special assessments on lands classified as 67
105	105	agricultural lands under s. 193.461 unless the revenue from such 68
106	106	assessments has been pledged for debt service and is necessary 69
107	107	to meet obligations of bonds or certificates issued by the 70
108	108	county which remain outstanding on July 1, 2023, including 71
109	109	refundings thereof for debt service savings where the maturity 72
110	110	of the debt is not extended. For bonds or certificates issued 73
111	111	after July 1, 2023, special assessm ents securing such bonds may 74
112	112	not be levied on lands classified as agricultural under s. 75
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121	121	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
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125	125	193.461. 76
126	126	2. The provisions of subparagraph 1. do not apply to 77
127	127	residential structures and their curtilage. 78
128	128	(5)(a) To an extent not inconsistent with general or 79
129	129	special law, the governing body of a county shall have the power 80
130	130	to establish, and subsequently merge or abolish those created 81
131	131	hereunder, special districts to include both incorporated and 82
132	132	unincorporated areas subject to the approval of the governing 83
133	133	body of the incorporated area affected, within which may be 84
134	134	provided municipal services and facilities from funds derived 85
135	135	from service charges , special assessments, or taxes within such 86
136	136	district only. Such ordinance may be subsequently amended by the 87
137	137	same procedure as the original enactment. 88
138	138	(6)(a) The governing body of a municipality or 89
139	139	municipalities by resolution, or the citizens of a municipality 90
140	140	or county by petition of 10 percent of the qualified electors of 91
141	141	such unit, may identify a service or program render ed specially 92
142	142	for the benefit of the property or residents in unincorporated 93
143	143	areas and financed from countywide revenues and petition the 94
144	144	board of county commissioners to develop an appropriate 95
145	145	mechanism to finance such activity for the ensuing fiscal year, 96
146	146	which may be by taxes , special assessments, or service charges 97
147	147	levied or imposed solely upon residents or property in the 98
148	148	unincorporated area, by the establishment of a municipal service 99
149	149	taxing or benefit unit pursuant to paragraph (1)(q), or by 100
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155	155	CODING: Words stricken are deletions; words underlined are additions.
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158	158	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
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162	162	remitting the identified cost of service paid from revenues 101
163	163	required to be expended on a countywide basis to the 102
164	164	municipality or municipalities, within 6 months of the adoption 103
165	165	of the county budget, in the proportion that the amount of 104
166	166	county ad valorem taxes colle cted within such municipality or 105
167	167	municipalities bears to the total amount of countywide ad 106
168	168	valorem taxes collected by the county, or by any other method 107
169	169	prescribed by state law. 108
170	170	Section 2. Section 163.31635, Florida Statutes, is created 109
171	171	to read: 110
172	172	163.31635 Lands subject to conservation easements; land 111
173	173	development regulation and rights. — 112
174	174	(1) Any ordinance or land development regulation adopted 113
175	175	by a local government that requires a recorded owner in fee of 114
176	176	any land to which a development right attaches to be assessed a 115
177	177	fee or tax relating to a conservation easement shall require the 116
178	178	land owner to be reimbursed by the local government for payment 117
179	179	of any related assessment. 118
180	180	(2) If a land development project is located on land 119
181	181	subject to a conservation easement pursuant to a land 120
182	182	development order or any ordinance or land development 121
183	183	regulation adopted by a local government, the local government 122
184	184	is responsible for payment of any related tax or fee assessed 123
185	185	for such easement. 124
186	186	(3) As used in this section , the term: 125
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195	195	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
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199	199	(a) "Conservation easement" has the same meaning as in s. 126
200	200	704.06. 127
201	201	(b) "Development right" has the same meaning as in s. 128
202	202	193.501(6). 129
203	203	Section 3. This act shall take effect July 1, 2025. 130