Florida Governor Ron DeSantis has signed SB 118, a law that modifies the taxation of RV parks. According to sources, the law came into effect on either April 21 or April 22.
The new law limits the area on which local special assessments can be levied to a maximum of 400 square feet (37 sq m) per site. Parks with larger sites, typically luxury ones, are partially exempted from such fees. It also prohibits local governments from calculating taxes based on area exceeding actual RV dimensions and from considering occupancy levels. RV parks will now be classified as commercial properties rather than residential zones.
The state Senate estimates this will lead to a "negative and uncertain" reduction in local government revenues starting in fiscal year 2026.