Florida Provides Pace Fire Rescue District Non-Ad Valorem Assessment Rate Calculations, Exemptions

The Florida Governor signed a law concerning the Pace Fire Rescue District. The law includes: 1) providing that the district shall not levy non-ad valorem assessments on a church or religious institution that is otherwise exempt from ad valorem taxes; 2) providing that for commercial and industrial properties the calculation method for non-ad valorem assessments shall be calculated using the combined total square footage of all buildings and structures located on the parcel, regardless of the number of structures; 3) providing that for residential properties, the non-ad valorem assessments shall continue to be applied per residential dwelling unit; and 4) ...