Florida legislators moved closer to providing relief for recreational vehicle park operators facing steep local assessments after a Senate committee approved a measure that would limit how taxing authorities calculate certain fees on RV properties.
The Senate Finance and Tax Committee voted 5-2 on Feb. 25, 2026, to advance Senate Bill 7046, which would cap non-ad valorem special assessment calculations at 400 square feet per RV parking space or campsite. The legislation, which was formally introduced in the Senate the following day and now heads to the Appropriations Committee for its next hearing on March 2, responds to assessment increases that have added tens of thousands of dollars annually to some operators’ costs, according to the bill’s legislative record.
Under the proposed framework, counties, municipalities, and special districts would be prohibited from levying special assessments against more than 400 square feet per space, regardless of actual site dimensions. This standardized approach is designed to prevent fees based on larger square footage calculations that fail to reflect how RV parks actually operate. The measure specifically targets non-ad valorem special assessments, such as those funding fire protection and emergency medical services, rather than traditional property taxes.
Equally significant is the requirement that taxing authorities must consider occupancy rates when determining assessments. This provision ensures that fees are fairly apportioned among spaces that actually receive special benefits, rather than applying blanket charges that assume full occupancy throughout the year. For many RV parks experiencing seasonal fluctuations, this represents a fundamental shift in how their tax burden would be calculated.
The occupancy consideration requirement places a premium on detailed record-keeping. Documentation practices in the industry include maintaining daily occupancy logs that distinguish between overnight guests, seasonal residents, and vacant sites. Tracking average length of stay across different site categories, recording peak versus off-peak patterns throughout the year, and preserving historical occupancy data helps establish baseline information. Digital property management platforms can automatically generate occupancy reports useful in discussions with local officials.
The legislation emerged from growing frustration among park owners who found themselves treated more like residential subdivisions than transient commercial operations for assessment purposes. Special assessments for services like fire and emergency response have increased financial burdens for some operators, creating unpredictable cost structures that complicate long-term business planning. By treating RV parks more similarly to hotels and motels, the bill aims to establish assessment methodologies that better reflect the commercial nature of outdoor hospitality operations.
Given the 400-square-foot cap central to this legislation, thorough site measurement documentation becomes essential for demonstrating compliance. This involves conducting regular surveys of actual RV pad dimensions and usable space, documenting the distinction between parking pad square footage and surrounding common areas, and maintaining updated site maps that clearly delineate individual spaces versus shared infrastructure.
The committee bill, sponsored by the Finance and Tax Committee itself, would take effect July 1, 2026, with provisions applying to the 2026 property tax roll if enacted. This timeline provides a defined window for financial planning as the measure works through the legislative process. The Appropriations Committee will consider the bill at noon on March 2 in Room 110 of the Senate Building, marking the next milestone in its path toward potential passage.
With this effective date on the horizon, operators face decisions about how to budget during the transition period. Conservative projections that account for both passage and non-passage scenarios, as well as maintaining reserve funds equivalent to current assessment levels until final legislative outcomes are confirmed, represent prudent approaches during periods of regulatory uncertainty.
Should assessment reductions materialize, operators would have several reinvestment options available. Infrastructure upgrades such as electrical system modernization, site improvements including pad rehabilitation and drainage enhancements, technology investments in reservation and check-in systems, and deferred maintenance projects all represent productive uses of potential savings.
The RV park provisions represent one component of a broader tax package for the 2026 legislative session. SB 7046 also revises conditions for counties to be considered fiscally constrained, changes funding sources for distributions to those counties from direct-to-home satellite service tax to sales tax, exempts certain liquefied petroleum gas tanks from sales and use tax, and modifies requirements for taxing authorities opting out of certain affordable housing property tax exemptions. The omnibus nature of the legislation means the RV park provisions will advance alongside these other tax adjustments.
As the bill progresses through Appropriations, operators who implement occupancy tracking and documentation systems now will have established baseline data by the potential July 1 effective date. This enables clear demonstration of before-and-after assessment impacts, strengthening future discussions with taxing authorities about fair apportionment.