HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 1 of 6
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
A bill to be entitled 1
An act relating to local government assessments ; 2
amending s. 125.01, F.S.; removing special assessments 3
as a source of funding for certain municipal 4
facilities and services; removing the ability of the 5
legislative and governing body of a county to levy and 6
collect special assessments; removing special 7
assessments as a mechanism to finance services or 8
programs rendered specially for the benefit of 9
property or residents in unincorporated areas; 10
creating s. 163.31635, F.S.; requiring certain 11
ordinances or land development regulations to provide 12
for reimbursement by the local government; making the 13
local government responsible for payment of fees or 14
taxes assessed for conservation easements for certain 15
land development projects; defining the terms 16
"conservation easement" and "development right"; 17
providing an effective date. 18
19
Be It Enacted by the Legislature of the State of Florida: 20
21
Section 1. Paragraphs (q) an d (r) of subsection (1), 22
paragraph (a) of subsection (5), and paragraph (a) of subsection 23
(6) of section 125.01, Florida Statutes, are amended to read: 24
125.01 Powers and duties. — 25
HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 2 of 6
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
(1) The legislative and governing body of a county shall 26
have the power to carry on county government. To the extent not 27
inconsistent with general or special law, this power includes, 28
but is not restricted to, the power to: 29
(q) Establish, and subsequently merge or abolish those 30
created hereunder, municipal service taxing or b enefit units for 31
any part or all of the unincorporated area of the county, within 32
which may be provided fire protection; law enforcement; beach 33
erosion control; recreation service and facilities; water; 34
alternative water supplies, including, but not limite d to, 35
reclaimed water and water from aquifer storage and recovery and 36
desalination systems; streets; sidewalks; street lighting; 37
garbage and trash collection and disposal; waste and sewage 38
collection and disposal; drainage; transportation; indigent 39
health care services; mental health care services; and other 40
essential facilities and municipal services from funds derived 41
from service charges , special assessments, or taxes within such 42
unit only. Subject to the consent by ordinance of the governing 43
body of the affected municipality given either annually or for a 44
term of years, the boundaries of a municipal service taxing or 45
benefit unit may include all or part of the boundaries of a 46
municipality. If ad valorem taxes are levied to provide 47
essential facilities an d municipal services within the unit, the 48
millage levied on any parcel of property for municipal purposes 49
by all municipal service taxing units and the municipality may 50
HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 3 of 6
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
not exceed 10 mills. This paragraph authorizes all counties to 51
levy additional taxes, w ithin the limits fixed for municipal 52
purposes, within such municipal service taxing units under the 53
authority of the second sentence of s. 9(b), Art. VII of the 54
State Constitution. 55
(r) Levy and collect taxes, both for county purposes and 56
for the providing of municipal services within any municipal 57
service taxing unit, and special assessments ; borrow and expend 58
money; and issue bonds, revenue certificates, and other 59
obligations of indebtedness, which power shall be exercised in 60
such manner, and subject to such limitations, as may be provided 61
by general law. There shall be no referendum required for the 62
levy by a county of ad valorem taxes, both for county purposes 63
and for the providing of municipal services within any municipal 64
service taxing unit. 65
1. Notwithstanding any other provision of law, a county 66
may not levy special assessments on lands classified as 67
agricultural lands under s. 193.461 unless the revenue from such 68
assessments has been pledged for debt service and is necessary 69
to meet obligations of bonds or certificates issued by the 70
county which remain outstanding on July 1, 2023, including 71
refundings thereof for debt service savings where the maturity 72
of the debt is not extended. For bonds or certificates issued 73
after July 1, 2023, special assessm ents securing such bonds may 74
not be levied on lands classified as agricultural under s. 75
HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 4 of 6
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
193.461. 76
2. The provisions of subparagraph 1. do not apply to 77
residential structures and their curtilage. 78
(5)(a) To an extent not inconsistent with general or 79
special law, the governing body of a county shall have the power 80
to establish, and subsequently merge or abolish those created 81
hereunder, special districts to include both incorporated and 82
unincorporated areas subject to the approval of the governing 83
body of the incorporated area affected, within which may be 84
provided municipal services and facilities from funds derived 85
from service charges , special assessments, or taxes within such 86
district only. Such ordinance may be subsequently amended by the 87
same procedure as the original enactment. 88
(6)(a) The governing body of a municipality or 89
municipalities by resolution, or the citizens of a municipality 90
or county by petition of 10 percent of the qualified electors of 91
such unit, may identify a service or program render ed specially 92
for the benefit of the property or residents in unincorporated 93
areas and financed from countywide revenues and petition the 94
board of county commissioners to develop an appropriate 95
mechanism to finance such activity for the ensuing fiscal year, 96
which may be by taxes , special assessments, or service charges 97
levied or imposed solely upon residents or property in the 98
unincorporated area, by the establishment of a municipal service 99
taxing or benefit unit pursuant to paragraph (1)(q), or by 100
HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 5 of 6
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
remitting the identified cost of service paid from revenues 101
required to be expended on a countywide basis to the 102
municipality or municipalities, within 6 months of the adoption 103
of the county budget, in the proportion that the amount of 104
county ad valorem taxes colle cted within such municipality or 105
municipalities bears to the total amount of countywide ad 106
valorem taxes collected by the county, or by any other method 107
prescribed by state law. 108
Section 2. Section 163.31635, Florida Statutes, is created 109
to read: 110
163.31635 Lands subject to conservation easements; land 111
development regulation and rights. — 112
(1) Any ordinance or land development regulation adopted 113
by a local government that requires a recorded owner in fee of 114
any land to which a development right attaches to be assessed a 115
fee or tax relating to a conservation easement shall require the 116
land owner to be reimbursed by the local government for payment 117
of any related assessment. 118
(2) If a land development project is located on land 119
subject to a conservation easement pursuant to a land 120
development order or any ordinance or land development 121
regulation adopted by a local government, the local government 122
is responsible for payment of any related tax or fee assessed 123
for such easement. 124
(3) As used in this section , the term: 125
HB 771 2025
CODING: Words stricken are deletions; words underlined are additions.
hb771-00
Page 6 of 6
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
(a) "Conservation easement" has the same meaning as in s. 126
704.06. 127
(b) "Development right" has the same meaning as in s. 128
193.501(6). 129
Section 3. This act shall take effect July 1, 2025. 130