Relating to: a property tax exemption for prefabricated recreational structures. (FE)

AB 584 creates a property tax exemption for prefabricated recreational structures (like temporary RVs or camping trailers) used primarily for recreation, camping, or seasonal living when located in licensed campgrounds on land not owned by the structure's owner. This exemption applies to property tax assessments starting January 1, 2026, and specifically excludes these structures from taxation under the new definition in statute 70.11(49). Local governments that would have collected taxes on these structures will be reimbursed by the state department of administration for the 2025 assessment year, with payments made annually by July 1. The bill directly affects owners of such recreational structures and local taxing jurisdictions that manage campground properties.