Passing legislation is only part of effective advocacy.
The next step is making sure the protections won in Tallahassee actually work for park owners when they are implemented at the local level.
That makes right now an important time for Florida RV park and campground owners to pay attention to their 2026 non-ad valorem special assessments.
Earlier this year, Florida enacted CS/CS/SB 118, creating new protections governing how counties, municipalities and special districts may calculate certain special assessments against RV parks. The law took effect April 21 and, importantly, first applies to the 2026 property tax roll.
In other words, this is the first year park owners should begin seeing the new protections reflected in actual assessments.
What Changed for RV Parks?
The new law addresses two particularly important issues.
First, an RV park cannot simply be treated as though it consists of individual residential units. Florida law requires qualifying RV parks to be assessed as commercial entities in the same manner as hotels, motels or similar facilities.
Second, when an assessment methodology uses the size of an RV parking space or campsite, a local government cannot levy the assessment against the portion of that site that exceeds the maximum square footage of an RV-type unit established under Florida law—regardless of how large the actual campsite may be.
This distinction matters.
An RV site may contain significantly more land than the RV occupying it. That additional space can include setbacks, parking areas, landscaping, maneuvering room and other areas necessary to operate a campground.
Assessing the entire campsite as though it represented the footprint of a residence can therefore produce a very different—and potentially much larger—assessment.
The legislation was designed to address that problem.
Occupancy Now Matters, Too
The second major protection may be just as important.
Counties, municipalities and special districts must now consider an RV park’s occupancy rates when apportioning applicable special assessments so that those assessments are fairly and reasonably distributed among RV parks receiving the special benefit.
That recognizes something campground operators have understood for years: a campsite is not necessarily occupied every day of the year.
RV parks experience seasonal demand, transient guests, vacant nights and substantial differences in occupancy from one property to another. A methodology that assumes every site functions like a permanently occupied residence may not accurately reflect how an RV park operates.
The new law requires that reality to be considered.
Why July Is an Important Time to Pay Attention
The timing of this update is especially important.
Florida’s process for non-ad valorem assessments continues through the summer. Under the state’s uniform collection procedure, local governments generally certify their non-ad valorem assessment rolls to tax collectors by September 15 each year.
Certain new or changed assessments also require a public hearing. When those provisions apply, affected property owners must receive notice at least 20 days before the hearing, and owners have the right to appear and submit written objections.
That means park owners should not necessarily wait until a final tax bill arrives before paying attention.
The important question is whether the methodology being used for your park reflects the new law before the 2026 assessment roll is finalized.
What Park Owners Should Be Looking For
As assessment information becomes available, owners should pay particular attention to a few basic questions.
Is your park being treated as a commercial property?
The law specifically says an RV park regulated under Chapter 513 should not be assessed based on an assertion that it is made up of residential units.
Is the calculation using the entire square footage of each campsite?
If square footage of an RV parking space or campsite is part of the methodology, the law now places a limitation on the portion against which the assessment may be levied.
Was occupancy considered?
The statute now expressly requires the applicable county, municipality or special district to consider RV park occupancy rates to ensure fair and reasonable apportionment.
How does the proposed assessment compare with prior years?
A significant change deserves a closer look. Ask what methodology was used and what inputs were applied to your property.
Have you received notice of a hearing or proposed change?
Do not ignore assessment-related mail from your county, municipality or special district. Depending on the circumstances, Florida law provides affected property owners an opportunity to file objections and participate in the public hearing process.
An Advocacy Win Moves Into the Implementation Stage
FRVCA worked closely with our legislative team at Jones Walker and legislative sponsors Sen. Keith Truenow and Rep. Danny Nix to address an assessment methodology that threatened to unfairly shift costs onto RV parks.
SB 118 ultimately passed the Florida Senate 38–0 and the House 111–1 before being signed into law.
Those votes were a major victory.
But for our members, the most important measure of success is what happens next.
The law now has to be incorporated into assessment methodologies used by local governments and special districts across Florida. Because 2026 is the first property tax roll governed by these changes, implementation deserves close attention.
See Something That Doesn’t Look Right?
FRVCA members who receive an assessment they believe may not reflect the new requirements should review the methodology carefully and consider seeking appropriate professional guidance.
It is also valuable for the Association to hear what members are experiencing.
One of the strengths of an association is our ability to identify patterns that may not be obvious when individual businesses deal with an issue independently. Feedback from members can help us understand how the new law is being implemented in different jurisdictions and determine whether additional education or advocacy is needed.
The Bottom Line
SB 118 established important protections for Florida RV parks.
Now is when those protections begin to matter on the ground.
For the 2026 assessment cycle, remember these three points:
Your RV park should be treated as a commercial entity—not a collection of residences.
Applicable assessments based on campsite square footage are subject to the new RV-size limitation.
Your park’s occupancy rate must be considered when the assessment is apportioned.
FRVCA will continue watching this issue as the first assessment cycle under the new law moves forward.
Advocacy does not end when a bill is signed. It ends when the policy works for the members it was designed to protect.
This article is provided for general informational purposes and is not legal or tax advice. Members with questions about a specific assessment should consult qualified counsel or other appropriate professionals.
