Florida Gov. Ron DeSantis has signed CS/CS/SB 118 into law, establishing new limits on how counties, municipalities and special districts calculate certain local assessments for RV parks and campgrounds beginning with the 2026 property tax roll.
The legislation was backed by the Florida RV Park and Campground Association, which said the measure was introduced after some local governments increased non-ad valorem assessments by treating RV sites similarly to permanent residential units rather than transient recreational accommodations.
According to the association, the assessment changes in some jurisdictions resulted in RV parks facing tens of thousands of dollars in additional annual costs. The organization argued that RV parks operate differently from residential subdivisions and apartment complexes because occupancy fluctuates, many parks operate seasonally and campsites are not permanent residential structures.
Under the new law, RV parks and campgrounds must be treated more like commercial properties, including hotels and motels, when certain local assessments are calculated. The legislation also prevents local governments from basing square-footage assessments on more than the equivalent size of an RV unit for each campsite.
The association said the bill effectively caps assessable space at about 400 square feet per RV site or campsite, even when the actual pad or lot is larger.
The legislation also requires counties, municipalities and special districts to consider occupancy rates when apportioning special assessments to ensure fees are “fair and reasonable.”
The bill received broad bipartisan support in the Florida Legislature, passing the Florida Senate by a 38-0 vote and the Florida House by a 111-1 margin.
In a statement to members, the Florida RV Park and Campground Association said the legislation was the result of a three-year advocacy effort led by the organization in coordination with lobbying and legislative firm Jones Walker.
The association credited Sen. Keith Truenow and Rep. Judson Sapp Nix Sr., identified in the statement as bill sponsors, for supporting the measure.