The law bars Pace Fire Rescue District from charging eligible religious institutions and sets property-size and use-code rules for other assessments.
Eligible churches and religious institutions would not pay the district's non-ad valorem assessments, which are charges collected outside regular property taxes.
Property assessments would use parcel-wide building space for commercial and industrial land, while residential assessments would remain tied to each dwelling unit and listed caps.
Assessment rates would be selected using Santa Rosa County's latest certified property-use classification, including commercial and industrial categories.
Pace Fire Rescue District may not charge these assessments to eligible churches or religious institutions. The exemption covers a church or religious institution that is otherwise exempt from regular property taxes. The institution must qualify for the existing exemption from regular property taxes. The district's assessment and collection methods otherwise follow the listed state laws and the charter. This provision takes effect when the act becomes law.
The district would calculate assessments for commercial and industrial parcels using the combined square footage of all buildings and structures on each parcel. Residential properties would continue to be assessed per dwelling unit, while commercial and industrial properties would be measured by total building and structure area on the parcel. Assessments may not exceed the maximum amounts and rates listed for residential, vacant, commercial, industrial, and unimproved properties. The supplied text does not preserve enough formatting to confirm which similarly placed dollar amounts and rates are replacement figures rather than deleted text. These calculation rules take effect when the act becomes law.
The district would use the county property appraiser's property-use classification to choose the applicable assessment. The classification comes from the Santa Rosa County Property Appraiser's system under state revenue rules and applies to properties covered by the district's assessments. The district must use the classification shown on the most recent certified tax roll. The use code determines whether a property is treated as commercial, industrial, or another listed property type. This rule takes effect when the act becomes law.
No hearings or votes scheduled.