Bill

Bill > S0220


FL S0220

FL S0220
Taxation of Affordable Housing


summary

Introduced
01/18/2023
In Committee
Crossed Over
Passed
Dead
05/05/2023

Introduced Session

2023 Regular Session

Bill Summary

Authorizing counties and municipalities to adopt ordinances to grant ad valorem tax exemptions to property owners whose properties are used to provide affordable housing; specifying limits on the amount of such exemptions; specifying requirements for ordinances granting such exemptions; specifying duties of boards of county commissioners and municipal governing bodies adopting ordinances granting such exemptions or repealing such ordinances, etc.

AI Summary

This bill authorizes counties and municipalities to adopt ordinances granting ad valorem (property) tax exemptions of up to 75% of the assessed value for affordable housing properties within multifamily projects of 50 or more units, with at least 10% of the units used for affordable housing. The exemption can be up to 100% if all units in the project are used for affordable housing. The ordinance must specify the exemption percentage, application requirements, and that the exemption applies only to the taxes levied by the government granting the exemption. The property appraiser is responsible for applying the exemption and ensuring compliance. This bill aims to incentivize the creation and preservation of affordable housing units within larger multifamily developments.

Sponsors (1)

Last Action

Withdrawn prior to introduction, companion bill(s) passed, see CS/SB 102 (Ch. 2023-17) (on 01/18/2023)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...