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SB 118FLORIDA · STATEWIDESession 2026Chapter No. 2026-37

New Rules for Taxing RV Parks

Original title: Assessments Levied on Recreational Vehicle Parks

October 7, 2025

property taxrecreational vehicleslocal governmenttax assessmentcommercial propertymunicipalitiesrelations

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Where This Stands

Currently Chapter No. 2026-37. The next step in the legislative lifecycle is Introduced.

Procedural history

22 actions
  1. Feb 26, 2026House
    In Messages
  2. Feb 26, 2026Senate
    Immediately certified
  3. Feb 26, 2026SenateFloor
    CS passed; YEAS 36 NAYS 0
  4. Feb 26, 2026SenateFloor
    Read 3rd time
  5. Feb 26, 2026SenateFloor
    Read 2nd time
  6. Feb 24, 2026Senate
    Placed on Special Order Calendar, 02/26/26
Show 16 earlier actions
  1. Feb 24, 2026Senate
    Placed on Calendar, on 2nd reading
  2. Feb 24, 2026SenateCommittee
    Favorable by- Appropriations; YEAS 17 NAYS 0
  3. Feb 19, 2026Senate
    On Committee agenda-- Appropriations, 02/24/26, 9:00 am, 110 Senate Building
  4. Feb 18, 2026Senate
    CS/CS by Finance and Tax read 1st time
  5. Feb 16, 2026Senate
    Now in Appropriations
  6. Feb 16, 2026Senate
    Pending reference review under Rule 4.7(2) - (Committee Substitute)
  7. Feb 12, 2026Senate
    CS/CS by Finance and Tax; YEAS 6 NAYS 0
  8. Feb 9, 2026Senate
    On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
  9. Jan 13, 2026Senate
    CS by Community Affairs read 1st time
  10. Jan 13, 2026SenateIntroduced
    Introduced
  11. Nov 20, 2025Senate
    Now in Finance and Tax
  12. Nov 19, 2025Senate
    Pending reference review under Rule 4.7(2) - (Committee Substitute)
  13. Nov 18, 2025Senate
    CS by Community Affairs; YEAS 5 NAYS 0
  14. Nov 10, 2025Senate
    On Committee agenda-- Community Affairs, 11/18/25, 3:30 pm, 37 Senate Building
  15. Oct 21, 2025SenateCommittee
    Referred to Community Affairs; Finance and Tax; Appropriations
  16. Oct 7, 2025SenateIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

Starting with the 2026 property tax roll, RV park owners will see changes in how their local special assessments are calculated, which may alter the total fees paid to counties, municipalities, and special districts.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Recreational vehicle park owners

Their properties will be assessed as commercial entities rather than residential units, and their tax assessments will be limited by the square footage of RV-type units.

Counties, municipalities, and special districts

These local government entities must change their methods for calculating and apportioning special assessments on RV parks.

What changed

Last recorded activity October 7, 2025.

What's next

Introduced.

Summary

This law changes how local governments calculate special assessments for recreational vehicle (RV) parks by requiring them to be taxed as commercial businesses rather than residential properties. It also limits the size of the space that can be taxed and requires local officials to account for actual park occupancy when setting fees.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How will my RV park be assessed for taxes now?
Local governments must assess RV parks as commercial entities, similar to how they assess hotels or motels, rather than treating them as .
Can the government charge me for the entire size of my RV lot?
No. The law prohibits charging special assessments on any portion of a parking space that exceeds the maximum square footage allowed for an RV-type unit.
Does the number of people staying in the park matter for my taxes?
Yes. Local governments are now required to consider the park's occupancy rates to ensure that special assessments are fairly and reasonably .

Why It Matters

Starting with the 2026 property tax roll, RV park owners will see changes in how their local special assessments are calculated, which may alter the total fees paid to counties, municipalities, and special districts.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Voting Record

Motion succeededsenate2/26/2026Official roll call ↗

Third Reading

Total

47

Yes

42

No

0

Present

0

Not Voting

1

Abstain

0

Motion succeededsenate2/24/2026Official roll call ↗

Favorable

Total

18

Yes

17

No

0

Present

0

Not Voting

0

Abstain

0

Motion succeededsenate2/12/2026Official roll call ↗

Favorable with Committee Substitute

Total

8

Yes

6

No

0

Present

0

Not Voting

0

Abstain

0

Motion succeededsenate11/18/2025Official roll call ↗

Favorable with Committee Substitute

Total

7

Yes

5

No

0

Present

0

Not Voting

0

Abstain

0

Full roll-call analysis →

Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Commercial Reclassification

The law explicitly mandates a shift in how RV parks are categorized for tax purposes, moving them away from residential classifications to commercial ones.

Florida Legislature

Connected Entities

dollar_amount17“amount of assessment levied on recreational vehicle parks”Map →
dollar_amount37“amount of assessment levied on recreational vehicle parks”Map →
date2025-10-07“date the bill was filed”Map →
dollar_amount301“amount of assessment levied on recreational vehicle parks”Map →
dollar_amount110“amount of assessment levied on recreational vehicle parks”Map →
date2026-02-26“date the bill was passed”Map →
location301 Senate Building“location of committee meeting”Map →
dollar_amount36“amount of assessment levied on recreational vehicle parks”Map →
organizationFinance and Tax“committee reviewing the bill”Map →
location37 Senate Building“location of committee meeting”Map →
date2025-10-21“date the bill was referred to committees”Map →
location110 Senate Building“location of committee meeting”Map →
organizationCommunity Affairs“committee reviewing the bill”Map →
organizationAppropriations“committee reviewing the bill”Map →

Sources

Open source document

openstates.org

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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