Florida Gov. Ron DeSantis has signed legislation into law that changes how Florida counties, cities and special districts can charge special assessments to RV parks and campgrounds, the Florida and Alabama RV Park & Campground Association said in a recent release.
“This legislation, SB 118, was introduced and passed into law exclusively as a result of our efforts and those of Jones Walker, our legislative and lobbying team,” said Bobby Cornwell, executive director and CEO of the Florida and Alabama RV Park and Campground Association.
The bill’s passage was one of several legislative successes announced at the association’s annual convention and expo in Orlando.
Cornwell said the legislation was needed because some local governments were dramatically increasing non-ad valorem assessments by treating RV sites like permanent residential units. Some parks saw tens of thousands of dollars in additional annual costs as a result of these unfair assessments.
“Instead of using a method tied to the size and nature of the recreational vehicles, assessments began being based on the square footage of individual campsites,” Cornwell said, adding, “For many in our industry, this shift has created an undue tax burden that does not reflect how RV parks operate.”
Gov. DeSantis signed CS/CS/SB 118 into law on April 21. The law changes how Florida counties, cities and special districts can charge special assessments to RV parks and campgrounds. As a result of the new law:
- RV parks and campgrounds must be treated more like commercial properties (such as hotels and motels), not residential subdivisions, when local governments calculate certain fees and assessments.
- Local governments can no longer charge square-footage based assessments on more than the equivalent size of an RV unit for each campsite. The bill effectively caps assessable space at about 400 square feet per RV site/campsite, even if the actual pad or lot is larger.
- Counties, municipalities and special districts now must consider an RV park’s occupancy rates when apportioning special assessments, to make sure fees are “fair and reasonable.” This was added because many parks are seasonal and are not occupied year-round like apartment complexes.
- The law applies beginning with the 2026 property tax roll.
Cornwell said the bill passed overwhelmingly:
Florida Senate: 38-0
Florida House: 111-1
“Senate Bill 118 provides a reasonable and fair solution,” Cornwell said. “It clarifies how these assessments should be applied while ensuring local governments have what they need to fund critical services like fire protection. This balance is important for small businesses like ours that are working to serve visitors, support tourism, and contribute to local economies across Florida.”
