Florida Statutes

Fla. Stat. § 170.201 (2025)

Special assessments.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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170.201 Special assessments.—

(1) In addition to other lawful authority to levy and collect special assessments, the governing body of a municipality may levy and collect special assessments to fund capital improvements and municipal services, including, but not limited to, fire protection, emergency medical services, garbage disposal, sewer improvement, street improvement, and parking facilities. Without limiting the foregoing, a municipality that has a population of fewer than 100 persons for the previous year’s taxing year may also levy and collect special assessments to fund special security and crime prevention services and facilities, including guard and gatehouse facilities for the current taxing year. However, if prior to the levy of the assessment, the cost of the services and facilities are funded by ad valorem taxes, the taxes shall be abated annually thereafter, in an amount equal to the full amount of the special assessment. The governing body of a municipality may apportion costs of such special assessments based on:

(a) The front or square footage of each parcel of land; or

(b) An alternative methodology, so long as the amount of the assessment for each parcel of land is not in excess of the proportional benefits as compared to other assessments on other parcels of land.

(2) Property owned or occupied by a religious institution and used as a place of worship or education; by a public or private preschool, elementary school, middle school, or high school; or by a governmentally financed, insured, or subsidized housing facility that is used primarily for persons who are elderly or disabled shall be exempt from any special assessment levied by a municipality to fund any service if the municipality so desires. As used in this subsection, the term “religious institution” means any church, synagogue, or other established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on and the term “governmentally financed, insured, or subsidized housing facility” means a facility that is financed by a mortgage loan made or insured by the United States Department of Housing and Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 232, or s. 236 of the National Housing Act and is owned or operated by an entity that qualifies as an exempt charitable organization under s. 501(c)(3) of the Internal Revenue Code. As used in this subsection, the term “preschool” means any child care facility licensed under s. 402.305.

History.—s. 30, ch. 96-324; s. 1, ch. 97-110; s. 5, ch. 98-167; s. 14, ch. 99-378; s. 26, ch. 2011-144; s. 1, ch. 2025-181.

Notes of Decisions

Cited in 5 cases, 2000–2017 · leading case: Masztal v. City of Miami, 971 So. 2d 803 (Fla. 3d DCA 2007).

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Masztal v. City of Miami, 971 So. 2d 803 (Fla. 3d DCA 2007). · cites it 4× “They also sought to declare section 170.201, Florida Statutes, unconstitutional, to the extent that it permitted municipalities to levy and collect special assessments to fund municipal services that included fire protection and emergency medical services.”

Florida Bar v. Adorno, 60 So. 3d 1016 (Fla. 2011). · cites it 2× “The original plaintiffs subsequently moved for summary judgment on the invalidity of Ordinance Number 11584 and the unconstitutionality of section 170.201. The trial court held the ordinance invalid to the extent that it authorized the City to impose a special assessment for…”

SMM Props., Inc. v. City of North Lauderdale, 760 So. 2d 998 (Fla. 4th DCA 2000). · cites it 4× “Lastly, we reject the City's contention that section 170.201, Florida Statutes (1997), requires that the assessment in this case be validated.”

Indian Creek Country Club, Inc. v. Indian Creek Vill., 211 So. 3d 230 (Fla. 2d DCA 2017). · cites it 6× “201 FLORIDA STATUTES (2011) We review the trial court’s conclusions of law on the issue of the single-subject rule and the 2011 amendment to *237 section 170.201 de novo. As set forth in Lewis v.”

Remington Comm. v. Educ. Found., 941 So. 2d 15 (Fla. 5th DCA 2006). · cites it 2× “Section 170.201(2), Florida Statutes (2005), states that "property owned or occupied by a .”

— 170.201(1) — 2 cases

SMM Props., Inc. v. City of North Lauderdale, 760 So. 2d 998 (Fla. 4th DCA 2000). “Lastly, we reject the City's contention that section 170.201, Florida Statutes (1997), requires that the assessment in this case be validated.”

Indian Creek Country Club, Inc. v. Indian Creek Vill., 211 So. 3d 230 (Fla. 2d DCA 2017). “201 FLORIDA STATUTES (2011) We review the trial court’s conclusions of law on the issue of the single-subject rule and the 2011 amendment to *237 section 170.201 de novo. As set forth in Lewis v.”

— 170.201(2) — 1 case

Remington Comm. v. Educ. Found., 941 So. 2d 15 (Fla. 5th DCA 2006). “Section 170.201(2), Florida Statutes (2005), states that "property owned or occupied by a .”

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