HomeMy WebLinkAboutItem 10 Amendment to the First Reading of Ordinance Implementing the Live Local Act
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: July 16, 2024
Item #: 10
Contact Name: Anoch Whitfield Department Director: Michael Rumer
Contact Number: Ext. 1016 City Manager: Robert Frank
Subject: Amendment to the First Reading of Ordinance Implementing the Live Local
Act. (Zoning Manager Whitfield)
Background Summary:
On March 29, 2023, Senate Bill 102 (SB 102), known as the "Live Local Act" was signed into law. The primary
purpose of the Bill is to increase the supply of affordable housing in the State of Florida. The 2023 Live Local
Act required municipalities to allow multifamily and mixed-use residential development in any area zoned for
“commercial, industrial, or mixed-use” if at least forty (40) percent of the residential units in a proposed
multifamily rental development are, for a period of at least 30 years, “affordable” as defined in s. 420.0004,
Florida Statutes, and at least sixty-five (65) percent of the total square footage of any mixed-use project is
used for residential purposes, and the project otherwise “meets all other development regulations and
requirements” for multifamily development, which are currently established in Section 6-15, LDC. Among
other things, the Live Local Act preempted local comprehensive plans and zoning code provisions with regard
to maximum permitted height and density as well as minimum parking ratios.
On January 16, 2024, the City Commission approved Resolution No. 2024-02 relating to the City's pending
legislation regarding "qualifying affordable housing projects" under this Live Local Act as an effort to provide
public notice of the pending legislative doctrine and to direct staff to amend the Land Development Code to
provide a procedure for administrative approvals of qualifying projects under the Live Local Act and to
establish requirements for the filing of deed restrictions which require the provision of affordable housing for a
minimum thirty (30) year period, requirements for annual certification of compliance and requirements for the
equivalent treatment of all market rate and affordable dwelling units, and regulations for enforcement of the
ordinance.
In accordance with Resolution 2024-02, the City moved forward with a proposed ordinance to update the
Ocoee Land Development Code in order to articulate the requirements of the Live Local Act more clearly and
to establish an administrative process for qualifying affordable housing projects, and a First Reading for the
proposed ordinance was held on March 5, 2024.
However, prior to the ordinance advancing to the Second Reading/Adoption Hearing, the Legislature passed a
Glitch Bill in 2024, Senate Bill 328 (SB 328), which was signed by the Governor on May 16, 2024, that
modified the 2023 SB 102 Live Local Act. In summary, Senate Bill 328, among other things, clarifies
preemptions regarding qualifying zoning districts, floor area ratio, building height, densities, parking reductions
for qualifying projects near certain transportation facilities, and height entitlements when adjacent to certain
single-family neighborhoods.
A copy of Senate Bill 102 and Senate Bill 328 (Glitch Bill) are attached, and the language relative to the
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
requirements of municipalities begins in Section 5 of SB 102 and Section 2 of SB 328, which amends various
subsections of Section 166.04151, Florida Statutes. Key takeaways from the Live Local Act, as set forth in the
proposed ordinance, are as follows:
• Affordable multifamily residential and mixed-use residential developments are allowed in any area
zoned commercial (C-1, C-2, and C-3) and industrial (I-1 and I-2), without the need for a
comprehensive plan amendment or a rezoning of the property to allow for residential use. For
example, a 5-acre parcel with a Commercial Future Land Use designation or C-1 zoning classification
can be developed as a multifamily (apartment) project so long as at least 40% of the units are
affordable units or as a mixed-use development so long as at least 65% of the total square footage is
dedicated to affordable housing units. The term "affordable", as defined in Section 420.0004(3),
Florida Statutes, means that "monthly rents or monthly mortgage payments including taxes, insurance,
and utilities do not exceed 30 percent of that amount, which represents the percentage of the median
adjusted gross annual income for 'extremely low-income', 'low-income', and 'moderate-income'
households and 'very low-income' households not including students".
• The affordable housing project can have the highest density available in the City (i.e., the High-Density
Residential FLU), highest floor area ratio, and highest building height of any building within one (1) mile
(as measured by a human-accessible route, not as the crow flies) of the affordable housing project,
except that maximum height may be limited to 150% of the tallest building on any property adjacent to
the proposed development when such development is adjacent to, on two or more sides, a parcel
zoned for single-family residential use that is within a single-family development with at least 25
contiguous single-family homes. Maximum eligible building heights and floor area ratios do not include
those granted to nearby developments by any bonus, variance, special exceptions, agreement to
resolve a claim, or provided as an incentive for development or that are recognized as non-conforming
or grandfathered.
• A qualifying affordable housing project, regardless of whether it is small-scale or large-scale, must be
approved through an administrative review process with no further action by the City Commission
required so long as it meets the Land Development Code requirements for multifamily
developments. This means that even for a large-scale apartment or mixed-use complex, the City can
not require a public hearing before the Planning and Zoning Commission or City Commission prior to
approval, which means there is no opportunity for public comment at a hearing.
• The City must provide a twenty (20) percent parking reduction if the affordable housing development is
within one-half (1/2) mile of, and is accessible by safe and pedestrian-friendly means, to a Major
Transportation Hub or the project has available parking within 600 feet, such as on-street parking,
parking lots, or parking garages for use by the residents of the proposed development.
• The City must consider a parking reduction if the affordable housing project is within one-quarter (1/4)
mile or is accessible by a transit stop.
The attached ordinance incorporates the Legislative requirements of SB 102 as modified by SB 328. It details
the proposed changes to Section 5-15 Specific Use/Development Standards to create a new Sub-Section 5-
15D relative to Affordable Housing Projects. Proposed Sub-section 5-15D includes:
• New definitions,
• Statements of eligible zoning districts,
• Provisions regarding parking, residential density, non-residential floor area ratio, and building height,
• Provisions establishing a process for administrative approval of qualifying affordable housing projects,
• Requirements for the filing of deed restrictions and submittal of annual certifications attesting to
compliance with the Live Local Act for thirty (30) years from issuance of a Certificate of Occupancy,
• Requirements for the equivalent treatment of all market rate and affordable housing units,
• Provisions for the City’s enforcement of these new Code Sections, and
• Mechanisms to ensure and maintain compliance with Section 5-15D, LDC, over the 30-year period.
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
Therefore, pursuant to the pending legislation doctrine (or pending ordinance doctrine) set forth in Smith v.
City of Clearwater, 383 So. 2d 681 (Fla. 2d DCA 1980), the City declares and implements the ordinance
doctrine concerning the zoning and land development regulations governing real properties and proposed
mixed-use and multifamily projects located within the City limits.
Issue:
Should the Honorable Mayor and City Commissioners approve the proposed ordinance to amend the Land
Development Code relative to Qualifying Affordable Housing Projects under the requirements of Senate Bill
102 (2023) as modified by Senate Bill 328 (2024), also known as the Live Local Act?
Recommendations:
Planning & Zoning Commission (PZC) Recommendation
The Planning & Zoning Commission considered this item at its February 13, 2024, public hearing, and,
following discussion about potential implications of this Legislation on properties in the City, made a
recommendation of approval for the proposed ordinance to amend the Land Development Code relative to
Qualifying Affordable Housing Projects under the requirements of Senate Bill 102 (2023), also known as the
Live Local Act.
Staff Recommendation
Staff recommends that the Honorable Mayor and City Commissioners approve the proposed ordinance to
amend the Land Development Code relative to Qualifying Affordable Housing Projects under the requirements
of Senate Bill 102 (2023) as modified by Senate Bill 328 (2024), also known as the Live Local Act.
Attachments:
1. SB 102 Live Local Act
2. Live Local Act Glitch Bill
3. Ordinance Implementing Live Local Act (POST-GLITCH BILL)
Financial Impacts:
N/A
Type of Item: First Reading
CHAPTER 2023-17
Committee Substitute for Senate Bill No.102
An act relating to housing;providing a short title;amending s.125.0103,
F.S.;deleting the authority of local governments to adopt or maintain
laws,ordinances,rules,or other measures that would have the effect of
imposing controls on rents;amending s.125.01055,F.S.;revising
applicability for areas of critical state concern;specifying requirements
for,and restrictions on,counties in approving certain housing develop-
ments;providing for future expiration;amending s.125.379,F.S.;revising
the date by which counties must prepare inventory lists of real property;
requiring counties to make the inventory lists publicly available on their
websites;authorizing counties to use certain properties for affordable
housing through a long-term land lease;revising requirements for
counties relating to inventory lists of certain property for affordable
housing;providing that counties are encouraged to adopt best practices for
surplus land programs;amending s.166.04151,F.S.;revising applicability
for areas of critical state concern;specifying requirements for,and
restrictions on,municipalities in approving applications for certain
housing developments;providing for future expiration;amending s.
166.043,F.S.;deleting the authority of local governments to adopt or
maintain laws,ordinances,rules,or other measures that would have the
effect of imposing controls on rents;amending s.166.0451,F.S.;revising
the date by which municipalities must prepare inventory lists of real
property;requiring municipalities to make the inventory lists publicly
available on their websites;authorizing municipalities to use certain
properties for affordable housing through a long-term land lease;revising
requirements for municipalities relating to inventory lists of certain
property for affordable housing;providing that municipalities are en-
couraged to adopt best practices for surplus land programs;amending s.
196.1978,F.S.;providing an exemption from ad valorem taxation for land
that meets certain criteria;providing applicability;providing for future
repeal;defining terms;providing an ad valorem tax exemption for portions
of property in a multifamily project if certain conditions are met;providing
that vacant units may be eligible for the exemption under certain
circumstances;specifying percentages of the exemption for qualified
properties;specifying requirements for applying for the exemption with
the property appraiser;specifying requirements for requesting certifica-
tion from the Florida Housing Finance Corporation;specifying require-
ments for the corporation in reviewing requests,certifying property,and
posting deadlines for applications;specifying requirements for property
appraisers in reviewing and granting exemptions and for improperly
granted exemptions;providing a penalty;providing limitations on elig-
ibility;specifying requirements for a rental market study;authorizing the
corporation to adopt rules;providing applicability;providing for future
repeal;creating s.196.1979,F.S.;authorizing local governments to adopt
ordinances to provide an ad valorem tax exemption for portions of property
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used to provide affordable housing meeting certain requirements;spec-
ifying requirements and limitations for the exemption;providing that
vacant units may be eligible for the exemption under certain circum-
stances;specifying requirements for ordinances granting an exemption;
specifying requirements for a rental market study;providing that
ordinances must expire within a certain timeframe;requiring the property
appraiser to take certain action in response to an improperly granted
exemption;providing a penalty;providing applicability;amending s.
201.15,F.S.;suspending,for a specified period,the General Revenue
Fund service charge on documentary stamp tax collections;providing for
specified amounts of such collections to be credited to the State Housing
Trust Fund for certain purposes;providing for certain amounts to be
credited to the General Revenue Fund under certain circumstances;
prohibiting the transfer of such funds to the General Revenue Fund in the
General Appropriations Act;providing for the future expiration and
reversion of specified statutory text;amending s.212.08,F.S.;revising the
total amount of community contribution tax credits which may be granted
for certain projects;defining terms;providing a sales tax exemption for
building materials used in the construction of affordable housing units;
defining terms;specifying eligibility requirements;specifying require-
ments for applying for a sales tax refund with the Department of Revenue;
specifying requirements for and limitations on refunds;providing require-
ments for the department in issuing refunds;authorizing the department
to adopt rules;providing applicability;amending s.213.053,F.S.;
authorizing the department to make certain information available to
the corporation to administer the Live Local Program;creating s.215.212,
F.S.;prohibiting the deduction of the General Revenue Fund service
charge on documentary stamp tax proceeds;providing for future repeal;
amending s.215.22,F.S.;conforming a provision to changes made by the
act;providing for the future expiration and reversion of specified statutory
text;amending s.220.02,F.S.;specifying the order of application of Live
Local Program tax credits against the state corporate income tax;
amending s.220.13,F.S.;specifying requirements for the addition to
adjusted federal income of amounts taken as a credit under the Live Local
Program;amending s.220.183,F.S.;conforming a provision to changes
made by the act;amending s.220.186,F.S.;providing applicability of Live
Local Program tax credits to the Florida alternative minimum tax credit;
creating s.220.1878,F.S.;providing a credit against the state corporate
income tax under the Live Local Program;specifying requirements and
procedures for making eligible contributions and claiming the credit;
amending s.220.222,F.S.;requiring returns filed in connection with the
Live Local Program tax credits to include the amount of certain credits;
amending s.253.034,F.S.;modifying requirements for the analysis
included in land use plans;making technical changes;amending s.
253.0341,F.S.;requiring that local government requests for the state to
surplus conservation or nonconservation lands for any means of transfer
be expedited throughout the surplusing process;amending s.288.101,
F.S.;authorizing the Governor,under the Florida Job Growth Grant
Fund,to approve state or local public infrastructure projects to facilitate
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the development or construction of affordable housing;providing for
future repeal;amending s.420.0003,F.S.;revising legislative intent for,
and policies of,the state housing strategy;revising requirements for the
implementation of the strategy;revising duties of the Shimberg Center for
Housing Studies at the University of Florida;requiring the Office of
Program Policy Analysis and Government Accountability to evaluate
specified strategies,policies,and programs at specified intervals;speci-
fying requirements for the office’s analyses;authorizing rule amend-
ments;amending s.420.503,F.S.;revising the definition of the term
“qualified contract”for purposes of the Florida Housing Finance Corpora-
tion Act;amending s.420.504,F.S.;revising the composition of the
corporation’s board of directors;providing specifications for filling
vacancies on the board of directors;amending s.420.507,F.S.;specifying
a requirement for the corporation’s annual budget request to the Secretary
of Economic Opportunity;providing for the future expiration and
reversion of specified statutory text;amending s.420.5087,F.S.;revising
prioritization of funds for the State Apartment Incentive Loan Program;
creating s.420.50871,F.S.;specifying requirements for,and authorized
actions by,the corporation in allocating certain increased revenues during
specified fiscal years to finance certain housing projects;providing
construction;providing for future repeal;providing a directive to the
Division of Law Revision;creating s.420.50872,F.S.;defining terms;
creating the Live Local Program;specifying responsibilities of the
corporation;specifying the annual tax credit cap;specifying requirements
for applying for tax credits with the department;providing requirements
for the carryforward of credits;specifying restrictions on,and require-
ments for,the conveyance,transfer,or assignment of credits;providing
requirements and procedures for the rescindment of credits;specifying
procedures for calculating underpayments and penalties;providing
construction;authorizing the department and the corporation to develop
a cooperative agreement;authorizing the department to adopt rules;
requiring the department to annually notify certain taxpayers of certain
information;creating s.420.5096,F.S.;providing legislative findings;
creating the Florida Hometown Hero Program for a specified purpose;
authorizing the corporation to underwrite and make certain mortgage
loans;specifying terms for such loans and requirements for borrowers;
authorizing loans made under the program to be used for the purchase of
certain manufactured homes;providing construction;amending s.
420.531,F.S.;authorizing the Florida Housing Corporation to contract
with certain entities to provide technical assistance to local governments
in establishing selection criteria for proposals to use certain property for
affordable housing purposes;amending s.420.6075,F.S.;making techni-
cal changes;amending s.553.792,F.S.;requiring local governments to
maintain on their websites a policy relating to the expedited processing of
certain building permits and development orders;amending s.624.509,
F.S.;specifying the order of application of Live Local Program tax credits
against the insurance premium tax;amending s.624.5105,F.S.;conform-
ing a provision to changes made by the act;creating s.624.51058,F.S.;
providing a credit against the insurance premium tax under the Live Local
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Program;providing a requirement for making eligible contributions;
providing construction;providing applicability;exempting a certain
initiative from certain evacuation time constraints;specifying that certain
comprehensive plan amendments are valid;authorizing certain local
governments to adopt local ordinances or regulations for certain purposes;
authorizing the department to adopt emergency rules;providing for future
expiration of such rulemaking authority;providing appropriations;
providing a declaration of important state interest;providing effective
dates.
Be It Enacted by the Legislature of the State of Florida:
Section 1.This act may be cited as the “Live Local Act.”
Section 2.Section 125.0103,Florida Statutes,is amended to read:
125.0103 Ordinances and rules imposing price controls;findings re-
quired;procedures.—
(1)(a)Except as hereinafter provided,a no county,municipality,or other
entity of local government may not shall adopt or maintain in effect an
ordinance or a rule that which has the effect of imposing price controls upon
a lawful business activity that which is not franchised by,owned by,or under
contract with,the governmental agency,unless specifically provided by
general law.
(b)This section does not prevent the enactment by local governments of
public service rates otherwise authorized by law,including water,sewer,
solid waste,public transportation,taxicab,or port rates,rates for towing of
vehicles or vessels from or immobilization of vehicles or vessels on private
property,or rates for removal and storage of wrecked or disabled vehicles or
vessels from an accident scene or the removal and storage of vehicles or
vessels in the event the owner or operator is incapacitated,unavailable,
leaves the procurement of wrecker service to the law enforcement officer at
the scene,or otherwise does not consent to the removal of the vehicle or
vessel.
(c)Counties must establish maximum rates which may be charged on
the towing of vehicles or vessels from or immobilization of vehicles or vessels
on private property,removal and storage of wrecked or disabled vehicles or
vessels from an accident scene or for the removal and storage of vehicles or
vessels,in the event the owner or operator is incapacitated,unavailable,
leaves the procurement of wrecker service to the law enforcement officer at
the scene,or otherwise does not consent to the removal of the vehicle or
vessel.However,if a municipality chooses to enact an ordinance establishing
the maximum rates for the towing or immobilization of vehicles or vessels as
described in paragraph (b),the county’s ordinance does shall not apply
within such municipality.
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(2)No law,ordinance,rule,or other measure which would have the effect
of imposing controls on rents shall be adopted or maintained in effect except
as provided herein and unless it is found and determined,as hereinafter
provided,that such controls are necessary and proper to eliminate an
existing housing emergency which is so grave as to constitute a serious
menace to the general public.
(3)Any law,ordinance,rule,or other measure which has the effect of
imposing controls on rents shall terminate and expire within 1 year and
shall not be extended or renewed except by the adoption of a new measure
meeting all the requirements of this section.
(4)Notwithstanding any other provisions of this section,no controls
shall be imposed on rents for any accommodation used or offered for
residential purposes as a seasonal or tourist unit,as a second housing unit,
or on rents for dwelling units located in luxury apartment buildings.For the
purposes of this section,a luxury apartment building is one wherein on
January 1,1977,the aggregate rent due on a monthly basis from all dwelling
units as stated in leases or rent lists existing on that date divided by the
number of dwelling units exceeds $250.
(5)A No municipality,county,or other entity of local government may
not shall adopt or maintain in effect any law,ordinance,rule,or other
measure that which would have the effect of imposing controls on rents
unless:
(a)Such measure is duly adopted by the governing body of such entity of
local government,after notice and public hearing,in accordance with all
applicable provisions of the Florida and United States Constitutions,the
charter or charters governing such entity of local government,this section,
and any other applicable laws.
(b)Such governing body makes and recites in such measure its findings
establishing the existence in fact of a housing emergency so grave as to
constitute a serious menace to the general public and that such controls are
necessary and proper to eliminate such grave housing emergency.
(c)Such measure is approved by the voters in such municipality,county,
or other entity of local government.
(6)In any court action brought to challenge the validity of rent control
imposed pursuant to the provisions of this section,the evidentiary effect of
any findings or recitations required by subsection (5)shall be limited to
imposing upon any party challenging the validity of such measure the
burden of going forward with the evidence,and the burden of proof (that is,
the risk of nonpersuasion)shall rest upon any party seeking to have the
measure upheld.
(3)(7)Notwithstanding any other provisions of this section,municipa-
lities,counties,or other entities of local government may adopt and maintain
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in effect any law,ordinance,rule,or other measure which is adopted for the
purposes of increasing the supply of affordable housing using land use
mechanisms such as inclusionary housing ordinances.
Section 3.Subsections (5)and (6)of section 125.01055,Florida Statutes,
are amended,and subsection (7)is added to that section,to read:
125.01055 Affordable housing.—
(5)Subsection (4)(2)does not apply in an area of critical state concern,as
designated in s.380.0552.
(6)Notwithstanding any other law or local ordinance or regulation to the
contrary,the board of county commissioners may approve the development
of housing that is affordable,as defined in s.420.0004,including,but not
limited to,a mixed-use residential development,on any parcel zoned for
residential,commercial,or industrial use.If a parcel is zoned for commercial
or industrial use,an approval pursuant to this subsection may include any
residential development project,including a mixed-use residential develop-
ment project,so long as at least 10 percent of the units included in the project
are for housing that is affordable and the developer of the project agrees not
to apply for or receive funding under s.420.5087.The provisions of this
subsection are self-executing and do not require the board of county
commissioners to adopt an ordinance or a regulation before using the
approval process in this subsection.
(7)(a)A county must authorize multifamily and mixed-use residential as
allowable uses in any area zoned for commercial,industrial,or mixed use if
at least 40 percent of the residential units in a proposed multifamily rental
development are,for a period of at least 30 years,affordable as defined in s.
420.0004.Notwithstanding any other law,local ordinance,or regulation to
the contrary,a county may not require a proposed multifamily development
to obtain a zoning or land use change,special exception,conditional use
approval,variance,or comprehensive plan amendment for the building
height,zoning,and densities authorized under this subsection.For mixed-
use residential projects,at least 65 percent of the total square footage must
be used for residential purposes.
(b)A county may not restrict the density of a proposed development
authorized under this subsection below the highest allowed density on any
unincorporated land in the county where residential development is allowed.
(c)A county may not restrict the height of a proposed development
authorized under this subsection below the highest currently allowed height
for a commercial or residential development located in its jurisdiction within
1 mile of the proposed development or 3 stories,whichever is higher.
(d)A proposed development authorized under this subsection must be
administratively approved and no further action by the board of county
commissioners is required if the development satisfies the county’s land
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development regulations for multifamily developments in areas zoned for
such use and is otherwise consistent with the comprehensive plan,with the
exception of provisions establishing allowable densities,height,and land
use.Such land development regulations include,but are not limited to,
regulations relating to setbacks and parking requirements.
(e)A county must consider reducing parking requirements for a
proposed development authorized under this subsection if the development
is located within one-half mile of a major transit stop,as defined in the
county’s land development code,and the major transit stop is accessible from
the development.
(f)For proposed multifamily developments in an unincorporated area
zoned for commercial or industrial use which is within the boundaries of a
multicounty independent special district that was created to provide
municipal services and is not authorized to levy ad valorem taxes,and
less than 20 percent of the land area within such district is designated for
commercial or industrial use,a county must authorize,as provided in this
subsection,such development only if the development is mixed-use
residential.
(g)Except as otherwise provided in this subsection,a development
authorized under this subsection must comply with all applicable state and
local laws and regulations.
(h)This subsection does not apply to property defined as recreational
and commercial working waterfront in s.342.201(2)(b)in any area zoned as
industrial.
(i)This subsection expires October 1,2033.
Section 4.Section 125.379,Florida Statutes,is amended to read:
125.379 Disposition of county property for affordable housing.—
(1)By October 1,2023 July 1,2007,and every 3 years thereafter,each
county shall prepare an inventory list of all real property within its
jurisdiction to which the county or any dependent special district within
its boundaries holds fee simple title which that is appropriate for use as
affordable housing.The inventory list must include the address and legal
description of each such real property and specify whether the property is
vacant or improved.The governing body of the county must review the
inventory list at a public hearing and may revise it at the conclusion of the
public hearing.The governing body of the county shall adopt a resolution
that includes an inventory list of such property following the public hearing.
Each county shall make the inventory list publicly available on its website to
encourage potential development.
(2)The properties identified as appropriate for use as affordable housing
on the inventory list adopted by the county may be used for affordable
housing through a long-term land lease requiring the development and
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maintenance of affordable housing,offered for sale and the proceeds used to
purchase land for the development of affordable housing or to increase the
local government fund earmarked for affordable housing,or may be sold
with a restriction that requires the development of the property as
permanent affordable housing,or may be donated to a nonprofit housing
organization for the construction of permanent affordable housing.Alter-
natively,the county or special district may otherwise make the property
available for use for the production and preservation of permanent
affordable housing.For purposes of this section,the term “affordable”has
the same meaning as in s.420.0004(3).
(3)Counties are encouraged to adopt best practices for surplus land
programs,including,but not limited to:
(a)Establishing eligibility criteria for the receipt or purchase of surplus
land by developers;
(b)Making the process for requesting surplus lands publicly available;
and
(c)Ensuring long-term affordability through ground leases by retaining
the right of first refusal to purchase property that would be sold or offered at
market rate and by requiring reversion of property not used for affordable
housing within a certain timeframe.
Section 5.Subsections (5)and (6)of section 166.04151,Florida Statutes,
are amended,and subsection (7)is added to that section,to read:
166.04151 Affordable housing.—
(5)Subsection (4)(2)does not apply in an area of critical state concern,as
designated by s.380.0552 or chapter 28-36,Florida Administrative Code.
(6)Notwithstanding any other law or local ordinance or regulation to the
contrary,the governing body of a municipality may approve the development
of housing that is affordable,as defined in s.420.0004,including,but not
limited to,a mixed-use residential development,on any parcel zoned for
residential,commercial,or industrial use.If a parcel is zoned for commercial
or industrial use,an approval pursuant to this subsection may include any
residential development project,including a mixed-use residential develop-
ment project,so long as at least 10 percent of the units included in the project
are for housing that is affordable and the developer of the project agrees not
to apply for or receive funding under s.420.5087.The provisions of this
subsection are self-executing and do not require the governing body to adopt
an ordinance or a regulation before using the approval process in this
subsection.
(7)(a)A municipality must authorize multifamily and mixed-use resi-
dential as allowable uses in any area zoned for commercial,industrial,or
mixed use if at least 40 percent of the residential units in a proposed
multifamily rental development are,for a period of at least 30 years,
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affordable as defined in s.420.0004.Notwithstanding any other law,local
ordinance,or regulation to the contrary,a municipality may not require a
proposed multifamily development to obtain a zoning or land use change,
special exception,conditional use approval,variance,or comprehensive plan
amendment for the building height,zoning,and densities authorized under
this subsection.For mixed-use residential projects,at least 65 percent of the
total square footage must be used for residential purposes.
(b)A municipality may not restrict the density of a proposed develop-
ment authorized under this subsection below the highest allowed density on
any land in the municipality where residential development is allowed.
(c)A municipality may not restrict the height of a proposed development
authorized under this subsection below the highest currently allowed height
for a commercial or residential development located in its jurisdiction within
1 mile of the proposed development or 3 stories,whichever is higher.
(d)A proposed development authorized under this subsection must be
administratively approved and no further action by the governing body of
the municipality is required if the development satisfies the municipality’s
land development regulations for multifamily developments in areas zoned
for such use and is otherwise consistent with the comprehensive plan,with
the exception of provisions establishing allowable densities,height,and land
use.Such land development regulations include,but are not limited to,
regulations relating to setbacks and parking requirements.
(e)A municipality must consider reducing parking requirements for a
proposed development authorized under this subsection if the development
is located within one-half mile of a major transit stop,as defined in the
municipality’s land development code,and the major transit stop is
accessible from the development.
(f)A municipality that designates less than 20 percent of the land area
within its jurisdiction for commercial or industrial use must authorize a
proposed multifamily development as provided in this subsection in areas
zoned for commercial or industrial use only if the proposed multifamily
development is mixed-use residential.
(g)Except as otherwise provided in this subsection,a development
authorized under this subsection must comply with all applicable state and
local laws and regulations.
(h)This subsection does not apply to property defined as recreational
and commercial working waterfront in s.342.201(2)(b)in any area zoned as
industrial.
(i)This subsection expires October 1,2033.
Section 6.Section 166.043,Florida Statutes,is amended to read:
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166.043 Ordinances and rules imposing price controls;findings required;
procedures.—
(1)(a)Except as hereinafter provided,a no county,municipality,or other
entity of local government may not shall adopt or maintain in effect an
ordinance or a rule that which has the effect of imposing price controls upon
a lawful business activity that which is not franchised by,owned by,or under
contract with,the governmental agency,unless specifically provided by
general law.
(b)This section does not prevent the enactment by local governments of
public service rates otherwise authorized by law,including water,sewer,
solid waste,public transportation,taxicab,or port rates,rates for towing of
vehicles or vessels from or immobilization of vehicles or vessels on private
property,or rates for removal and storage of wrecked or disabled vehicles or
vessels from an accident scene or the removal and storage of vehicles or
vessels in the event the owner or operator is incapacitated,unavailable,
leaves the procurement of wrecker service to the law enforcement officer at
the scene,or otherwise does not consent to the removal of the vehicle or
vessel.
(c)Counties must establish maximum rates which may be charged on
the towing of vehicles or vessels from or immobilization of vehicles or vessels
on private property,removal and storage of wrecked or disabled vehicles or
vessels from an accident scene or for the removal and storage of vehicles or
vessels,in the event the owner or operator is incapacitated,unavailable,
leaves the procurement of wrecker service to the law enforcement officer at
the scene,or otherwise does not consent to the removal of the vehicle or
vessel.However,if a municipality chooses to enact an ordinance establishing
the maximum rates for the towing or immobilization of vehicles or vessels as
described in paragraph (b),the county’s ordinance established under s.
125.0103 does shall not apply within such municipality.
(2)No law,ordinance,rule,or other measure which would have the effect
of imposing controls on rents shall be adopted or maintained in effect except
as provided herein and unless it is found and determined,as hereinafter
provided,that such controls are necessary and proper to eliminate an
existing housing emergency which is so grave as to constitute a serious
menace to the general public.
(3)Any law,ordinance,rule,or other measure which has the effect of
imposing controls on rents shall terminate and expire within 1 year and
shall not be extended or renewed except by the adoption of a new measure
meeting all the requirements of this section.
(4)Notwithstanding any other provisions of this section,no controls
shall be imposed on rents for any accommodation used or offered for
residential purposes as a seasonal or tourist unit,as a second housing unit,
or on rents for dwelling units located in luxury apartment buildings.For the
purposes of this section,a luxury apartment building is one wherein on
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January 1,1977,the aggregate rent due on a monthly basis from all dwelling
units as stated in leases or rent lists existing on that date divided by the
number of dwelling units exceeds $250.
(5)A No municipality,county,or other entity of local government may
not shall adopt or maintain in effect any law,ordinance,rule,or other
measure that which would have the effect of imposing controls on rents
unless:
(a)Such measure is duly adopted by the governing body of such entity of
local government,after notice and public hearing,in accordance with all
applicable provisions of the Florida and United States Constitutions,the
charter or charters governing such entity of local government,this section,
and any other applicable laws.
(b)Such governing body makes and recites in such measure its findings
establishing the existence in fact of a housing emergency so grave as to
constitute a serious menace to the general public and that such controls are
necessary and proper to eliminate such grave housing emergency.
(c)Such measure is approved by the voters in such municipality,county,
or other entity of local government.
(6)In any court action brought to challenge the validity of rent control
imposed pursuant to the provisions of this section,the evidentiary effect of
any findings or recitations required by subsection (5)shall be limited to
imposing upon any party challenging the validity of such measure the
burden of going forward with the evidence,and the burden of proof (that is,
the risk of nonpersuasion)shall rest upon any party seeking to have the
measure upheld.
(3)(7)Notwithstanding any other provisions of this section,municipa-
lities,counties,or other entity of local government may adopt and maintain
in effect any law,ordinance,rule,or other measure which is adopted for the
purposes of increasing the supply of affordable housing using land use
mechanisms such as inclusionary housing ordinances.
Section 7.Section 166.0451,Florida Statutes,is amended to read:
166.0451 Disposition of municipal property for affordable housing.—
(1)By October 1,2023 July 1,2007,and every 3 years thereafter,each
municipality shall prepare an inventory list of all real property within its
jurisdiction to which the municipality or any dependent special district
within its boundaries holds fee simple title which that is appropriate for use
as affordable housing.The inventory list must include the address and legal
description of each such property and specify whether the property is vacant
or improved.The governing body of the municipality must review the
inventory list at a public hearing and may revise it at the conclusion of the
public hearing.Following the public hearing,the governing body of the
municipality shall adopt a resolution that includes an inventory list of such
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property.Each municipality shall make the inventory list publicly available
on its website to encourage potential development.
(2)The properties identified as appropriate for use as affordable housing
on the inventory list adopted by the municipality may be used for affordable
housing through a long-term land lease requiring the development and
maintenance of affordable housing,offered for sale and the proceeds may be
used to purchase land for the development of affordable housing or to
increase the local government fund earmarked for affordable housing,or
may be sold with a restriction that requires the development of the property
as permanent affordable housing,or may be donated to a nonprofit housing
organization for the construction of permanent affordable housing.Alter-
natively,the municipality or special district may otherwise make the
property available for use for the production and preservation of permanent
affordable housing.For purposes of this section,the term “affordable”has
the same meaning as in s.420.0004(3).
(3)Municipalities are encouraged to adopt best practices for surplus land
programs,including,but not limited to:
(a)Establishing eligibility criteria for the receipt or purchase of surplus
land by developers;
(b)Making the process for requesting surplus lands publicly available;
and
(c)Ensuring long-term affordability through ground leases by retaining
the right of first refusal to purchase property that would be sold or offered at
market rate and by requiring reversion of property not used for affordable
housing within a certain timeframe.
Section 8.Effective January 1,2024,subsection (1)of section 196.1978,
Florida Statutes,is amended,and subsection (3)is added to that section,to
read:
196.1978 Affordable housing property exemption.—
(1)(a)Property used to provide affordable housing to eligible persons as
defined by s.159.603 and natural persons or families meeting the extremely-
low-income,very-low-income,low-income,or moderate-income limits spec-
ified in s.420.0004,which is owned entirely by a nonprofit entity that is a
corporation not for profit,qualified as charitable under s.501(c)(3)of the
Internal Revenue Code and in compliance with Rev.Proc.96-32,1996-1 C.B.
717,is considered property owned by an exempt entity and used for a
charitable purpose,and those portions of the affordable housing property
that provide housing to natural persons or families classified as extremely
low income,very low income,low income,or moderate income under s.
420.0004 are exempt from ad valorem taxation to the extent authorized
under s.196.196.All property identified in this subsection must comply with
the criteria provided under s.196.195 for determining exempt status and
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applied by property appraisers on an annual basis.The Legislature intends
that any property owned by a limited liability company which is disregarded
as an entity for federal income tax purposes pursuant to Treasury
Regulation 301.7701-3(b)(1)(ii)be treated as owned by its sole member.If
the sole member of the limited liability company that owns the property is
also a limited liability company that is disregarded as an entity for federal
income tax purposes pursuant to Treasury Regulation 301.7701-3(b)(1)(ii),
the Legislature intends that the property be treated as owned by the sole
member of the limited liability company that owns the limited liability
company that owns the property.Units that are vacant and units that are
occupied by natural persons or families whose income no longer meets the
income limits of this subsection,but whose income met those income limits
at the time they became tenants,shall be treated as portions of the
affordable housing property exempt under this subsection if a recorded land
use restriction agreement in favor of the Florida Housing Finance Corpora-
tion or any other governmental or quasi-governmental jurisdiction requires
that all residential units within the property be used in a manner that
qualifies for the exemption under this subsection and if the units are being
offered for rent.
(b)Land that is owned entirely by a nonprofit entity that is a corporation
not for profit,qualified as charitable under s.501(c)(3)of the Internal
Revenue Code and in compliance with Rev.Proc.96-32,1996-1 C.B.717,and
is leased for a minimum of 99 years for the purpose of,and is predominantly
used for,providing housing to natural persons or families meeting the
extremely-low-income,very-low-income,low-income,or moderate-income
limits specified in s.420.0004 is exempt from ad valorem taxation.For
purposes of this paragraph,land is predominantly used for qualifying
purposes if the square footage of the improvements on the land used to
provide qualifying housing is greater than 50 percent of the square footage of
all improvements on the land.This paragraph first applies to the 2024 tax
roll and is repealed December 31,2059.
(3)(a)As used in this subsection,the term:
1.“Corporation”means the Florida Housing Finance Corporation.
2.“Newly constructed”means an improvement to real property which
was substantially completed within 5 years before the date of an applicant’s
first submission of a request for certification or an application for an
exemption pursuant to this section,whichever is earlier.
3.“Substantially completed”has the same meaning as in s.192.042(1).
(b)Notwithstanding ss.196.195 and 196.196,portions of property in a
multifamily project are considered property used for a charitable purpose
and are eligible to receive an ad valorem property tax exemption if such
portions:
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1.Provide affordable housing to natural persons or families meeting the
income limitations provided in paragraph (d);
2.Are within a newly constructed multifamily project that contains more
than 70 units dedicated to housing natural persons or families meeting the
income limitations provided in paragraph (d);and
3.Are rented for an amount that does not exceed the amount as specified
by the most recent multifamily rental programs income and rent limit chart
posted by the corporation and derived from the Multifamily Tax Subsidy
Projects Income Limits published by the United States Department of
Housing and Urban Development or 90 percent of the fair market value rent
as determined by a rental market study meeting the requirements of
paragraph (m),whichever is less.
(c)If a unit that in the previous year qualified for the exemption under
this subsection and was occupied by a tenant is vacant on January 1,the
vacant unit is eligible for the exemption if the use of the unit is restricted to
providing affordable housing that would otherwise meet the requirements of
this subsection and a reasonable effort is made to lease the unit to eligible
persons or families.
(d)1.Qualified property used to house natural persons or families whose
annual household income is greater than 80 percent but not more than 120
percent of the median annual adjusted gross income for households within
the metropolitan statistical area or,if not within a metropolitan statistical
area,within the county in which the person or family resides,must receive
an ad valorem property tax exemption of 75 percent of the assessed value.
2.Qualified property used to house natural persons or families whose
annual household income does not exceed 80 percent of the median annual
adjusted gross income for households within the metropolitan statistical
area or,if not within a metropolitan statistical area,within the county in
which the person or family resides,is exempt from ad valorem property
taxes.
(e)To receive an exemption under this subsection,a property owner
must submit an application on a form prescribed by the department by
March 1 for the exemption,accompanied by a certification notice from the
corporation to the property appraiser.
(f)To receive a certification notice,a property owner must submit a
request to the corporation for certification on a form provided by the
corporation which includes all of the following:
1.The most recently completed rental market study meeting the
requirements of paragraph (m).
2.A list of the units for which the property owner seeks an exemption.
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3.The rent amount received by the property owner for each unit for
which the property owner seeks an exemption.If a unit is vacant and
qualifies for an exemption under paragraph (c),the property owner must
provide evidence of the published rent amount for each vacant unit.
4.A sworn statement,under penalty of perjury,from the applicant
restricting the property for a period of not less than 3 years to housing
persons or families who meet the income limitations under this subsection.
(g)The corporation shall review the request for certification and certify
property that meets the eligibility criteria of this subsection.A determina-
tion by the corporation regarding a request for certification does not
constitute final agency action pursuant to chapter 120.
1.If the corporation determines that the property meets the eligibility
criteria for an exemption under this subsection,the corporation must send a
certification notice to the property owner and the property appraiser.
2.If the corporation determines that the property does not meet the
eligibility criteria,the corporation must notify the property owner and
include the reasons for such determination.
(h)The corporation shall post on its website the deadline to submit a
request for certification.The deadline must allow adequate time for a
property owner to submit a timely application for exemption to the property
appraiser.
(i)The property appraiser shall review the application and determine if
the applicant is entitled to an exemption.A property appraiser may grant an
exemption only for a property for which the corporation has issued a
certification notice.
(j)If the property appraiser determines that for any year during the
immediately previous 10 years a person who was not entitled to an
exemption under this subsection was granted such an exemption,the
property appraiser must serve upon the owner a notice of intent to record in
the public records of the county a notice of tax lien against any property
owned by that person in the county,and that property must be identified in
the notice of tax lien.Any property owned by the taxpayer and situated in
this state is subject to the taxes exempted by the improper exemption,plus a
penalty of 50 percent of the unpaid taxes for each year and interest at a rate
of 15 percent per annum.If an exemption is improperly granted as a result of
a clerical mistake or an omission by the property appraiser,the property
owner improperly receiving the exemption may not be assessed a penalty or
interest.
(k)Units subject to an agreement with the corporation pursuant to
chapter 420 recorded in the official records of the county in which the
property is located to provide housing to natural persons or families meeting
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the extremely-low-income,very-low-income,or low-income limits specified
in s.420.0004 are not eligible for this exemption.
(l)Property receiving an exemption pursuant to s.196.1979 is not
eligible for this exemption.
(m)A rental market study submitted as required by paragraph (f)must
identify the fair market value rent of each unit for which a property owner
seeks an exemption.Only a certified general appraiser as defined in s.
475.611 may issue a rental market study.The certified general appraiser
must be independent of the property owner who requests the rental market
study.In preparing the rental market study,a certified general appraiser
shall comply with the standards of professional practice pursuant to part II
of chapter 475 and use comparable property within the same geographic
area and of the same type as the property for which the exemption is sought.
A rental market study must have been completed within 3 years before
submission of the application.
(n)The corporation may adopt rules to implement this section.
(o)This subsection first applies to the 2024 tax roll and is repealed
December 31,2059.
Section 9.Section 196.1979,Florida Statutes,is created to read:
196.1979 County and municipal affordable housing property exemption.
(1)(a)Notwithstanding ss.196.195 and 196.196,the board of county
commissioners of a county or the governing body of a municipality may adopt
an ordinance to exempt those portions of property used to provide affordable
housing meeting the requirements of this section.Such property is
considered property used for a charitable purpose.To be eligible for the
exemption,the portions of property:
1.Must be used to house natural persons or families whose annual
household income:
a.Is greater than 30 percent but not more than 60 percent of the median
annual adjusted gross income for households within the metropolitan
statistical area or,if not within a metropolitan statistical area,within the
county in which the person or family resides;or
b.Does not exceed 30 percent of the median annual adjusted gross
income for households within the metropolitan statistical area or,if not
within a metropolitan statistical area,within the county in which the person
or family resides;
2.Must be within a multifamily project containing 50 or more residential
units,at least 20 percent of which are used to provide affordable housing
that meets the requirements of this section;
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3.Must be rented for an amount no greater than the amount as specified
by the most recent multifamily rental programs income and rent limit chart
posted by the corporation and derived from the Multifamily Tax Subsidy
Projects Income Limits published by the United States Department of
Housing and Urban Development or 90 percent of the fair market value rent
as determined by a rental market study meeting the requirements of
subsection (4),whichever is less;
4.May not have been cited for code violations on three or more occasions
in the 24 months before the submission of a tax exemption application;
5.May not have any cited code violations that have not been properly
remedied by the property owner before the submission of a tax exemption
application;and
6.May not have any unpaid fines or charges relating to the cited code
violations.Payment of unpaid fines or charges before a final determination
on a property’s qualification for an exemption under this section will not
exclude such property from eligibility if the property otherwise complies
with all other requirements for the exemption.
(b)Qualified property may receive an ad valorem property tax exemp-
tion of:
1.Up to 75 percent of the assessed value of each residential unit used to
provide affordable housing if fewer than 100 percent of the multifamily
project’s residential units are used to provide affordable housing meeting the
requirements of this section.
2.Up to 100 percent of the assessed value if 100 percent of the
multifamily project’s residential units are used to provide affordable housing
meeting the requirements of this section.
(c)The board of county commissioners of the county or the governing
body of the municipality,as applicable,may choose to adopt an ordinance
that exempts property used to provide affordable housing for natural
persons or families meeting the income limits of sub-subparagraph (a)1.a.,
natural persons or families meeting the income limits of sub-subparagraph
(a)1.b.,or both.
(2)If a residential unit that in the previous year qualified for the
exemption under this section and was occupied by a tenant is vacant on
January 1,the vacant unit may qualify for the exemption under this section
if the use of the unit is restricted to providing affordable housing that would
otherwise meet the requirements of this section and a reasonable effort is
made to lease the unit to eligible persons or families.
(3)An ordinance granting the exemption authorized by this section
must:
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(a)Be adopted under the procedures for adoption of a nonemergency
ordinance by a board of county commissioners specified in chapter 125 or by
a municipal governing body specified in chapter 166.
(b)Designate the local entity under the supervision of the board of
county commissioners or governing body of a municipality which must
develop,receive,and review applications for certification and develop
notices of determination of eligibility.
(c)Require the property owner to apply for certification by the local
entity in order to receive the exemption.The application for certification
must be on a form provided by the local entity designated pursuant to
paragraph (b)and include all of the following:
1.The most recently completed rental market study meeting the
requirements of subsection (4).
2.A list of the units for which the property owner seeks an exemption.
3.The rent amount received by the property owner for each unit for
which the property owner seeks an exemption.If a unit is vacant and
qualifies for an exemption under subsection (2),the property owner must
provide evidence of the published rent amount for the vacant unit.
(d)Require the local entity to verify and certify property that meets the
requirements of the ordinance as qualified property and forward the
certification to the property owner and the property appraiser.If the local
entity denies the exemption,it must notify the applicant and include reasons
for the denial.
(e)Require the eligible unit to meet the eligibility criteria of paragraph
(1)(a).
(f)Require the property owner to submit an application for exemption,
on a form prescribed by the department,accompanied by the certification of
qualified property,to the property appraiser no later than March 1.
(g)Specify that the exemption applies only to the taxes levied by the unit
of government granting the exemption.
(h)Specify that the property may not receive an exemption authorized by
this section after expiration or repeal of the ordinance.
(i)Identify the percentage of the assessed value which is exempted,
subject to the percentage limitations in paragraph (1)(b).
(j)Identify whether the exemption applies to natural persons or families
meeting the income limits of sub-subparagraph (1)(a)1.a.,natural persons or
families meeting the income limits of sub-subparagraph (1)(a)1.b.,or both.
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(k)Require that the deadline to submit an application for certification be
published on the county’s or municipality’s website.The deadline must allow
adequate time for a property owner to make a timely application for
exemption to the property appraiser.
(l)Require the county or municipality to post on its website a list of
certified properties for the purpose of facilitating access to affordable
housing.
(4)A rental market study submitted as required by paragraph (3)(c)
must identify the fair market value rent of each unit for which a property
owner seeks an exemption.Only a certified general appraiser,as defined in
s.475.611,may issue a rental market study.The certified general appraiser
must be independent of the property owner who requests a rental market
study.In preparing the rental market study,a certified general appraiser
shall comply with the standards of professional practice pursuant to part II
of chapter 475 and use comparable property within the same geographic
area and of the same type as the property for which the exemption is sought.
A rental market study must have been completed within 3 years before
submission of the application.
(5)An ordinance adopted under this section must expire before the
fourth January 1 after adoption;however,the board of county commis-
sioners or the governing body of the municipality may adopt a new ordinance
to renew the exemption.The board of county commissioners or the governing
body of the municipality shall deliver a copy of an ordinance adopted under
this section to the department and the property appraiser within 10 days
after its adoption.If the ordinance expires or is repealed,the board of county
commissioners or the governing body of the municipality must notify the
department and the property appraiser within 10 days after its expiration or
repeal.
(6)If the property appraiser determines that for any year during the
immediately previous 10 years a person who was not entitled to an
exemption under this section was granted such an exemption,the property
appraiser must serve upon the owner a notice of intent to record in the public
records of the county a notice of tax lien against any property owned by that
person in the county,and that property must be identified in the notice of tax
lien.Any property owned by the taxpayer and situated in this state is subject
to the taxes exempted by the improper exemption,plus a penalty of 50
percent of the unpaid taxes for each year and interest at a rate of 15 percent
per annum.If an exemption is improperly granted as a result of a clerical
mistake or an omission by the property appraiser,the property owner
improperly receiving the exemption may not be assessed a penalty or
interest.
(7)This section first applies to the 2024 tax roll.
Section 10.Section 201.15,Florida Statutes,is amended to read:
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201.15 Distribution of taxes collected.—All taxes collected under this
chapter are hereby pledged and shall be first made available to make
payments when due on bonds issued pursuant to s.215.618 or s.215.619,or
any other bonds authorized to be issued on a parity basis with such bonds.
Such pledge and availability for the payment of these bonds shall have
priority over any requirement for the payment of service charges or costs of
collection and enforcement under this section.All taxes collected under this
chapter,except taxes distributed to the Land Acquisition Trust Fund
pursuant to subsections (1)and (2),are subject to the service charge
imposed in s.215.20(1).Before distribution pursuant to this section,the
Department of Revenue shall deduct amounts necessary to pay the costs of
the collection and enforcement of the tax levied by this chapter.The costs
and service charge may not be levied against any portion of taxes pledged to
debt service on bonds to the extent that the costs and service charge are
required to pay any amounts relating to the bonds.All of the costs of the
collection and enforcement of the tax levied by this chapter and the service
charge shall be available and transferred to the extent necessary to pay debt
service and any other amounts payable with respect to bonds authorized
before January 1,2017,secured by revenues distributed pursuant to this
section.All taxes remaining after deduction of costs shall be distributed as
follows:
(1)Amounts necessary to make payments on bonds issued pursuant to s.
215.618 or s.215.619,as provided under paragraphs (3)(a)and (b),or on any
other bonds authorized to be issued on a parity basis with such bonds shall
be deposited into the Land Acquisition Trust Fund.
(2)If the amounts deposited pursuant to subsection (1)are less than 33
percent of all taxes collected after first deducting the costs of collection,an
amount equal to 33 percent of all taxes collected after first deducting the
costs of collection,minus the amounts deposited pursuant to subsection (1),
shall be deposited into the Land Acquisition Trust Fund.
(3)Amounts on deposit in the Land Acquisition Trust Fund shall be used
in the following order:
(a)Payment of debt service or funding of debt service reserve funds,
rebate obligations,or other amounts payable with respect to Florida Forever
bonds issued pursuant to s.215.618.The amount used for such purposes
may not exceed $300 million in each fiscal year.It is the intent of the
Legislature that all bonds issued to fund the Florida Forever Act be retired
by December 31,2040.Except for bonds issued to refund previously issued
bonds,no series of bonds may be issued pursuant to this paragraph unless
such bonds are approved and the debt service for the remainder of the fiscal
year in which the bonds are issued is specifically appropriated in the General
Appropriations Act or other law with respect to bonds issued for the
purposes of s.373.4598.
(b)Payment of debt service or funding of debt service reserve funds,
rebate obligations,or other amounts due with respect to Everglades
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restoration bonds issued pursuant to s.215.619.Taxes distributed under
paragraph (a)and this paragraph must be collectively distributed on a pro
rata basis when the available moneys under this subsection are not
sufficient to cover the amounts required under paragraph (a)and this
paragraph.
Bonds issued pursuant to s.215.618 or s.215.619 are equally and ratably
secured by moneys distributable to the Land Acquisition Trust Fund.
(4)After the required distributions to the Land Acquisition Trust Fund
pursuant to subsections (1)and (2),the lesser of 8 percent of the remainder
or $150 million in each fiscal year shall be paid into the State Treasury to the
credit of the State Housing Trust Fund and shall be expended pursuant to s.
420.50871.If 8 percent of the remainder is greater than $150 million in any
fiscal year,the difference between 8 percent of the remainder and $150
million shall be paid into the State Treasury to the credit of the General
Revenue Fund.and deduction of the service charge imposed pursuant to s.
215.20(1),The remainder shall be distributed as follows:
(a)The lesser of 20.5453 percent of the remainder or $466.75 million in
each fiscal year shall be paid into the State Treasury to the credit of the State
Transportation Trust Fund.Notwithstanding any other law,the amount
credited to the State Transportation Trust Fund shall be used for:
1.Capital funding for the New Starts Transit Program,authorized by
Title 49,U.S.C.s.5309 and specified in s.341.051,in the amount of 10
percent of the funds;
2.The Small County Outreach Program specified in s.339.2818,in the
amount of 10 percent of the funds;
3.The Strategic Intermodal System specified in ss.339.61,339.62,
339.63,and 339.64,in the amount of 75 percent of the funds after deduction
of the payments required pursuant to subparagraphs 1.and 2.;and
4.The Transportation Regional Incentive Program specified in s.
339.2819,in the amount of 25 percent of the funds after deduction of the
payments required pursuant to subparagraphs 1.and 2.The first $60
million of the funds allocated pursuant to this subparagraph shall be
allocated annually to the Florida Rail Enterprise for the purposes estab-
lished in s.341.303(5).
(b)The lesser of 0.1456 percent of the remainder or $3.25 million in each
fiscal year shall be paid into the State Treasury to the credit of the Grants
and Donations Trust Fund in the Department of Economic Opportunity to
fund technical assistance to local governments.
Moneys distributed pursuant to paragraphs (a)and (b)may not be pledged
for debt service unless such pledge is approved by referendum of the voters.
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(c)An amount equaling 4.5 percent of the remainder in each fiscal year
shall be paid into the State Treasury to the credit of the State Housing Trust
Fund.The funds shall be used as follows:
1.Half of that amount shall be used for the purposes for which the State
Housing Trust Fund was created and exists by law.
2.Half of that amount shall be paid into the State Treasury to the credit
of the Local Government Housing Trust Fund and used for the purposes for
which the Local Government Housing Trust Fund was created and exists by
law.
(d)An amount equaling 5.20254 percent of the remainder in each fiscal
year shall be paid into the State Treasury to the credit of the State Housing
Trust Fund.Of such funds:
1.Twelve and one-half percent of that amount shall be deposited into the
State Housing Trust Fund and expended by the Department of Economic
Opportunity and the Florida Housing Finance Corporation for the purposes
for which the State Housing Trust Fund was created and exists by law.
2.Eighty-seven and one-half percent of that amount shall be distributed
to the Local Government Housing Trust Fund and used for the purposes for
which the Local Government Housing Trust Fund was created and exists by
law.Funds from this category may also be used to provide for state and local
services to assist the homeless.
(e)The lesser of 0.017 percent of the remainder or $300,000 in each fiscal
year shall be paid into the State Treasury to the credit of the General
Inspection Trust Fund to be used to fund oyster management and
restoration programs as provided in s.379.362(3).
(f)A total of $75 million shall be paid into the State Treasury to the
credit of the State Economic Enhancement and Development Trust Fund
within the Department of Economic Opportunity.
(g)An amount equaling 5.4175 percent of the remainder shall be paid
into the Resilient Florida Trust Fund to be used for the purposes for which
the Resilient Florida Trust Fund was created and exists by law.Funds may
be used for planning and project grants.
(h)An amount equaling 5.4175 percent of the remainder shall be paid
into the Water Protection and Sustainability Program Trust Fund to be used
to fund wastewater grants as specified in s.403.0673.
(5)Notwithstanding s.215.32(2)(b)4.a.,funds distributed to the State
Housing Trust Fund and expended pursuant to s.420.50871 and funds
distributed to the State Housing Trust Fund and the Local Government
Housing Trust Fund pursuant to paragraphs (4)(c)and (d)paragraph (4)(c)
may not be transferred to the General Revenue Fund in the General
Appropriations Act.
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(6)After the distributions provided in the preceding subsections,any
remaining taxes shall be paid into the State Treasury to the credit of the
General Revenue Fund.
Section 11.The amendments made by this act to s.201.15,Florida
Statutes,expire on July 1,2033,and the text of that section shall revert to
that in existence on June 30,2023,except that any amendments to such text
enacted other than by this act must be preserved and continue to operate to
the extent that such amendments are not dependent upon the portions of the
text which expire pursuant to this section.
Section 12.Paragraph (p)of subsection (5)of section 212.08,Florida
Statutes,is amended,and paragraph (v)is added to that subsection,to read:
212.08 Sales,rental,use,consumption,distribution,and storage tax;
specified exemptions.—The sale at retail,the rental,the use,the consump-
tion,the distribution,and the storage to be used or consumed in this state of
the following are hereby specifically exempt from the tax imposed by this
chapter.
(5)EXEMPTIONS;ACCOUNT OF USE.—
(p)Community contribution tax credit for donations.—
1.Authorization.—Persons who are registered with the department
under s.212.18 to collect or remit sales or use tax and who make donations to
eligible sponsors are eligible for tax credits against their state sales and use
tax liabilities as provided in this paragraph:
a.The credit shall be computed as 50 percent of the person’s approved
annual community contribution.
b.The credit shall be granted as a refund against state sales and use
taxes reported on returns and remitted in the 12 months preceding the date
of application to the department for the credit as required in sub-
subparagraph 3.c.If the annual credit is not fully used through such refund
because of insufficient tax payments during the applicable 12-month period,
the unused amount may be included in an application for a refund made
pursuant to sub-subparagraph 3.c.in subsequent years against the total tax
payments made for such year.Carryover credits may be applied for a 3-year
period without regard to any time limitation that would otherwise apply
under s.215.26.
c.A person may not receive more than $200,000 in annual tax credits for
all approved community contributions made in any one year.
d.All proposals for the granting of the tax credit require the prior
approval of the Department of Economic Opportunity.
e.The total amount of tax credits which may be granted for all programs
approved under this paragraph and ss.220.183 and 624.5105 is $25 $14.5
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million in the 2023-2024 2022-2023 fiscal year and in each fiscal year
thereafter for projects that provide housing opportunities for persons with
special needs or homeownership opportunities for low-income households or
very-low-income households and $4.5 million in the 2022-2023 fiscal year
and in each fiscal year thereafter for all other projects.As used in this
paragraph,the term “person with special needs”has the same meaning as in
s.420.0004 and the terms “low-income person,”“low-income household,”
“very-low-income person,”and “very-low-income household”have the same
meanings as in s.420.9071.
f.A person who is eligible to receive the credit provided in this
paragraph,s.220.183,or s.624.5105 may receive the credit only under
one section of the person’s choice.
2.Eligibility requirements.—
a.A community contribution by a person must be in the following form:
(I)Cash or other liquid assets;
(II)Real property,including 100 percent ownership of a real property
holding company;
(III)Goods or inventory;or
(IV)Other physical resources identified by the Department of Economic
Opportunity.
For purposes of this sub-subparagraph,the term “real property holding
company”means a Florida entity,such as a Florida limited liability
company,that is wholly owned by the person;is the sole owner of real
property,as defined in s.192.001(12),located in this the state;is disregarded
as an entity for federal income tax purposes pursuant to 26 C.F.R.s.
301.7701-3(b)(1)(ii);and at the time of contribution to an eligible sponsor,
has no material assets other than the real property and any other property
that qualifies as a community contribution.
b.All community contributions must be reserved exclusively for use in a
project.As used in this sub-subparagraph,the term “project”means activity
undertaken by an eligible sponsor which is designed to construct,improve,
or substantially rehabilitate housing that is affordable to low-income
households or very-low-income households;designed to provide housing
opportunities for persons with special needs;designed to provide commer-
cial,industrial,or public resources and facilities;or designed to improve
entrepreneurial and job-development opportunities for low-income persons.
A project may be the investment necessary to increase access to high-speed
broadband capability in a rural community that had an enterprise zone
designated pursuant to chapter 290 as of May 1,2015,including projects
that result in improvements to communications assets that are owned by a
business.A project may include the provision of museum educational
programs and materials that are directly related to a project approved
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between January 1,1996,and December 31,1999,and located in an area
which was in an enterprise zone designated pursuant to s.290.0065 as of
May 1,2015.This paragraph does not preclude projects that propose to
construct or rehabilitate housing for low-income households or very-low-
income households on scattered sites or housing opportunities for persons
with special needs.With respect to housing,contributions may be used to
pay the following eligible special needs,low-income,and very-low-income
housing-related activities:
(I)Project development impact and management fees for special needs,
low-income,or very-low-income housing projects;
(II)Down payment and closing costs for persons with special needs,low-
income persons,and very-low-income persons;
(III)Administrative costs,including housing counseling and marketing
fees,not to exceed 10 percent of the community contribution,directly related
to special needs,low-income,or very-low-income projects;and
(IV)Removal of liens recorded against residential property by munici-
pal,county,or special district local governments if satisfaction of the lien is a
necessary precedent to the transfer of the property to a low-income person or
very-low-income person for the purpose of promoting home ownership.
Contributions for lien removal must be received from a nonrelated third
party.
c.The project must be undertaken by an “eligible sponsor,”which
includes:
(I)A community action program;
(II)A nonprofit community-based development organization whose
mission is the provision of housing for persons with special needs,low-
income households,or very-low-income households or increasing entrepre-
neurial and job-development opportunities for low-income persons;
(III)A neighborhood housing services corporation;
(IV)A local housing authority created under chapter 421;
(V)A community redevelopment agency created under s.163.356;
(VI)A historic preservation district agency or organization;
(VII)A local workforce development board;
(VIII)A direct-support organization as provided in s.1009.983;
(IX)An enterprise zone development agency created under s.290.0056;
(X)A community-based organization incorporated under chapter 617
which is recognized as educational,charitable,or scientific pursuant to s.
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501(c)(3)of the Internal Revenue Code and whose bylaws and articles of
incorporation include affordable housing,economic development,or com-
munity development as the primary mission of the corporation;
(XI)Units of local government;
(XII)Units of state government;or
(XIII)Any other agency that the Department of Economic Opportunity
designates by rule.
A contributing person may not have a financial interest in the eligible
sponsor.
d.The project must be located in an area which was in an enterprise zone
designated pursuant to chapter 290 as of May 1,2015,or a Front Porch
Florida Community,unless the project increases access to high-speed
broadband capability in a rural community that had an enterprise zone
designated pursuant to chapter 290 as of May 1,2015,but is physically
located outside the designated rural zone boundaries.Any project designed
to construct or rehabilitate housing for low-income households or very-low-
income households or housing opportunities for persons with special needs is
exempt from the area requirement of this sub-subparagraph.
e.(I)If,during the first 10 business days of the state fiscal year,eligible
tax credit applications for projects that provide housing opportunities for
persons with special needs or homeownership opportunities for low-income
households or very-low-income households are received for less than the
annual tax credits available for those projects,the Department of Economic
Opportunity shall grant tax credits for those applications and grant
remaining tax credits on a first-come,first-served basis for subsequent
eligible applications received before the end of the state fiscal year.If,during
the first 10 business days of the state fiscal year,eligible tax credit
applications for projects that provide housing opportunities for persons
with special needs or homeownership opportunities for low-income house-
holds or very-low-income households are received for more than the annual
tax credits available for those projects,the Department of Economic
Opportunity shall grant the tax credits for those applications as follows:
(A)If tax credit applications submitted for approved projects of an
eligible sponsor do not exceed $200,000 in total,the credits shall be granted
in full if the tax credit applications are approved.
(B)If tax credit applications submitted for approved projects of an
eligible sponsor exceed $200,000 in total,the amount of tax credits granted
pursuant to sub-sub-sub-subparagraph (A)shall be subtracted from the
amount of available tax credits,and the remaining credits shall be granted
to each approved tax credit application on a pro rata basis.
(II)If,during the first 10 business days of the state fiscal year,eligible
tax credit applications for projects other than those that provide housing
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opportunities for persons with special needs or homeownership opportu-
nities for low-income households or very-low-income households are received
for less than the annual tax credits available for those projects,the
Department of Economic Opportunity shall grant tax credits for those
applications and shall grant remaining tax credits on a first-come,first-
served basis for subsequent eligible applications received before the end of
the state fiscal year.If,during the first 10 business days of the state fiscal
year,eligible tax credit applications for projects other than those that
provide housing opportunities for persons with special needs or homeowner-
ship opportunities for low-income households or very-low-income households
are received for more than the annual tax credits available for those projects,
the Department of Economic Opportunity shall grant the tax credits for
those applications on a pro rata basis.
3.Application requirements.—
a.An eligible sponsor seeking to participate in this program must submit
a proposal to the Department of Economic Opportunity which sets forth the
name of the sponsor,a description of the project,and the area in which the
project is located,together with such supporting information as is prescribed
by rule.The proposal must also contain a resolution from the local
governmental unit in which the project is located certifying that the project
is consistent with local plans and regulations.
b.A person seeking to participate in this program must submit an
application for tax credit to the Department of Economic Opportunity which
sets forth the name of the sponsor;a description of the project;and the type,
value,and purpose of the contribution.The sponsor shall verify,in writing,
the terms of the application and indicate its receipt of the contribution,and
such verification must accompany the application for tax credit.The person
must submit a separate tax credit application to the Department of
Economic Opportunity for each individual contribution that it makes to
each individual project.
c.A person who has received notification from the Department of
Economic Opportunity that a tax credit has been approved must apply to
the department to receive the refund.Application must be made on the form
prescribed for claiming refunds of sales and use taxes and be accompanied by
a copy of the notification.A person may submit only one application for
refund to the department within a 12-month period.
4.Administration.—
a.The Department of Economic Opportunity may adopt rules necessary
to administer this paragraph,including rules for the approval or disapproval
of proposals by a person.
b.The decision of the Department of Economic Opportunity must be in
writing,and,if approved,the notification shall state the maximum credit
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allowable to the person.Upon approval,the Department of Economic
Opportunity shall transmit a copy of the decision to the department.
c.The Department of Economic Opportunity shall periodically monitor
all projects in a manner consistent with available resources to ensure that
resources are used in accordance with this paragraph;however,each project
must be reviewed at least once every 2 years.
d.The Department of Economic Opportunity shall,in consultation with
the statewide and regional housing and financial intermediaries,market the
availability of the community contribution tax credit program to community-
based organizations.
(v)Building materials used in construction of affordable housing units.
1.As used in this paragraph,the term:
a.“Affordable housing development”means property that has units
subject to an agreement with the Florida Housing Finance Corporation
pursuant to chapter 420 recorded in the official records of the county in
which the property is located to provide affordable housing to natural
persons or families meeting the extremely-low-income,very-low-income,or
low-income limits specified in s.420.0004.
b.“Building materials”means tangible personal property that becomes a
component part of eligible residential units in an affordable housing
development.The term includes appliances and does not include plants,
landscaping,fencing,and hardscaping.
c.“Eligible residential units”means newly constructed units within an
affordable housing development which are restricted under the land use
restriction agreement.
d.“Newly constructed”means improvements to real property which did
not previously exist or the construction of a new improvement where an old
improvement was removed.The term does not include the renovation,
restoration,rehabilitation,modification,alteration,or expansion of build-
ings already located on the parcel on which the eligible residential unit is
built.
e.“Real property”has the same meaning as provided in s.192.001(12).
f.“Substantially completed”has the same meaning as in s.192.042(1).
2.Building materials used in eligible residential units are exempt from
the tax imposed by this chapter if an owner demonstrates to the satisfaction
of the department that the requirements of this paragraph have been met.
Except as provided in subparagraph 3.,this exemption inures to the owner
at the time an eligible residential unit is substantially completed,but only
through a refund of previously paid taxes.To receive a refund pursuant to
this paragraph,the owner of the eligible residential units must file an
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application with the department.The application must include all of the
following:
a.The name and address of the person claiming the refund.
b.An address and assessment roll parcel number of the real property
that was improved for which a refund of previously paid taxes is being
sought.
c.A description of the eligible residential units for which a refund of
previously paid taxes is being sought,including the number of such units.
d.A copy of a valid building permit issued by the county or municipal
building department for the eligible residential units.
e.A sworn statement,under penalty of perjury,from the general
contractor licensed in this state with whom the owner contracted to build
the eligible residential units which specifies the building materials,the
actual cost of the building materials,and the amount of sales tax paid in this
state on the building materials,and which states that the improvement to
the real property was newly constructed.If a general contractor was not
used,the owner must make the sworn statement required by this sub-
subparagraph.Copies of the invoices evidencing the actual cost of the
building materials and the amount of sales tax paid on such building
materials must be attached to the sworn statement provided by the general
contractor or by the owner.If copies of such invoices are not attached,the
cost of the building materials is deemed to be an amount equal to 40 percent
of the increase in the final assessed value of the eligible residential units for
ad valorem tax purposes less the most recent assessed value of land for the
units.
f.A certification by the local building code inspector that the eligible
residential unit is substantially completed.
g.A copy of the land use restriction agreement with the Florida Housing
Finance Corporation for the eligible residential units.
3.The exemption under this paragraph inures to a municipality,county,
other governmental unit or agency,or nonprofit community-based organiza-
tion through a refund of previously paid taxes if the building materials are
paid for from the funds of a community development block grant,the State
Housing Initiatives Partnership Program,or a similar grant or loan
program.To receive a refund,a municipality,county,other governmental
unit or agency,or nonprofit community-based organization must submit an
application that includes the same information required under subpara-
graph 2.In addition,the applicant must include a sworn statement signed by
the chief executive officer of the municipality,county,other governmental
unit or agency,or nonprofit community-based organization seeking a refund
which states that the building materials for which a refund is sought were
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funded by a community development block grant,the State Housing
Initiatives Partnership Program,or a similar grant or loan program.
4.The person seeking a refund must submit an application for refund to
the department within 6 months after the eligible residential unit is deemed
to be substantially completed by the local building code inspector or by
November 1 after the improved property is first subject to assessment.
5.Only one exemption through a refund of previously paid taxes may be
claimed for any eligible residential unit.A refund may not be granted unless
the amount to be refunded exceeds $500.A refund may not exceed the lesser
of $5,000 or 97.5 percent of the Florida sales or use tax paid on the cost of
building materials as determined pursuant to sub-subparagraph 2.e.The
department shall issue a refund within 30 days after it formally approves a
refund application.
6.The department may adopt rules governing the manner and format of
refund applications and may establish guidelines as to the requisites for an
affirmative showing of qualification for exemption under this paragraph.
7.This exemption under this paragraph applies to sales of building
materials that occur on or after July 1,2023.
Section 13.Subsection (24)is added to section 213.053,Florida Statutes,
to read:
213.053 Confidentiality and information sharing.—
(24)The department may make available to the Florida Housing
Finance Corporation,exclusively for official purposes,information for the
purpose of administering the Live Local Program pursuant to s.420.50872.
Section 14.Section 215.212,Florida Statutes,is created to read:
215.212 Service charge elimination.—
(1)Notwithstanding s.215.20(1),the service charge provided in s.
215.20(1)may not be deducted from the proceeds of the taxes distributed
under s.201.15.
(2)This section is repealed July 1,2033.
Section 15.Paragraph (i)of subsection (1)of section 215.22,Florida
Statutes,is amended to read:
215.22 Certain income and certain trust funds exempt.—
(1)The following income of a revenue nature or the following trust funds
shall be exempt from the appropriation required by s.215.20(1):
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(i)Bond proceeds or revenues dedicated for bond repayment,except for
the Documentary Stamp Clearing Trust Fund administered by the Depart-
ment of Revenue.
Section 16.The amendment made by this act to s.215.22,Florida
Statutes,expires on July 1,2033,and the text of that section shall revert to
that in existence on June 30,2023,except that any amendments to such text
enacted other than by this act must be preserved and continue to operate to
the extent that such amendments are not dependent upon the portions of the
text which expire pursuant to this section.
Section 17.Subsection (8)of section 220.02,Florida Statutes,is amended
to read:
220.02 Legislative intent.—
(8)It is the intent of the Legislature that credits against either the
corporate income tax or the franchise tax be applied in the following order:
those enumerated in s.631.828,those enumerated in s.220.191,those
enumerated in s.220.181,those enumerated in s.220.183,those enumerated
in s.220.182,those enumerated in s.220.1895,those enumerated in s.
220.195,those enumerated in s.220.184,those enumerated in s.220.186,
those enumerated in s.220.1845,those enumerated in s.220.19,those
enumerated in s.220.185,those enumerated in s.220.1875,those enum-
erated in s.220.1876,those enumerated in s.220.1877,those enumerated in
s.220.1878,those enumerated in s.220.193,those enumerated in s.
288.9916,those enumerated in s.220.1899,those enumerated in s.
220.194,those enumerated in s.220.196,those enumerated in s.220.198,
and those enumerated in s.220.1915.
Section 18.Paragraph (a)of subsection (1)of section 220.13,Florida
Statutes,is amended to read:
220.13 “Adjusted federal income”defined.—
(1)The term “adjusted federal income”means an amount equal to the
taxpayer’s taxable income as defined in subsection (2),or such taxable
income of more than one taxpayer as provided in s.220.131,for the taxable
year,adjusted as follows:
(a)Additions.—There shall be added to such taxable income:
1.a.The amount of any tax upon or measured by income,excluding taxes
based on gross receipts or revenues,paid or accrued as a liability to the
District of Columbia or any state of the United States which is deductible
from gross income in the computation of taxable income for the taxable year.
b.Notwithstanding sub-subparagraph a.,if a credit taken under s.
220.1875,s.220.1876,or s.220.1877,or s.220.1878 is added to taxable
income in a previous taxable year under subparagraph 11.and is taken as a
deduction for federal tax purposes in the current taxable year,the amount of
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the deduction allowed shall not be added to taxable income in the current
year.The exception in this sub-subparagraph is intended to ensure that the
credit under s.220.1875,s.220.1876,or s.220.1877,or s.220.1878 is added
in the applicable taxable year and does not result in a duplicate addition in a
subsequent year.
2.The amount of interest which is excluded from taxable income under s.
103(a)of the Internal Revenue Code or any other federal law,less the
associated expenses disallowed in the computation of taxable income under
s.265 of the Internal Revenue Code or any other law,excluding 60 percent of
any amounts included in alternative minimum taxable income,as defined in
s.55(b)(2)of the Internal Revenue Code,if the taxpayer pays tax under s.
220.11(3).
3.In the case of a regulated investment company or real estate
investment trust,an amount equal to the excess of the net long-term capital
gain for the taxable year over the amount of the capital gain dividends
attributable to the taxable year.
4.That portion of the wages or salaries paid or incurred for the taxable
year which is equal to the amount of the credit allowable for the taxable year
under s.220.181.This subparagraph shall expire on the date specified in s.
290.016 for the expiration of the Florida Enterprise Zone Act.
5.That portion of the ad valorem school taxes paid or incurred for the
taxable year which is equal to the amount of the credit allowable for the
taxable year under s.220.182.This subparagraph shall expire on the date
specified in s.290.016 for the expiration of the Florida Enterprise Zone Act.
6.The amount taken as a credit under s.220.195 which is deductible
from gross income in the computation of taxable income for the taxable year.
7.That portion of assessments to fund a guaranty association incurred
for the taxable year which is equal to the amount of the credit allowable for
the taxable year.
8.In the case of a nonprofit corporation which holds a pari-mutuel
permit and which is exempt from federal income tax as a farmers’
cooperative,an amount equal to the excess of the gross income attributable
to the pari-mutuel operations over the attributable expenses for the taxable
year.
9.The amount taken as a credit for the taxable year under s.220.1895.
10.Up to nine percent of the eligible basis of any designated project
which is equal to the credit allowable for the taxable year under s.220.185.
11.Any amount taken as a credit for the taxable year under s.220.1875,
s.220.1876,or s.220.1877,or s.220.1878.The addition in this subparagraph
is intended to ensure that the same amount is not allowed for the tax
purposes of this state as both a deduction from income and a credit against
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the tax.This addition is not intended to result in adding the same expense
back to income more than once.
12.The amount taken as a credit for the taxable year under s.220.193.
13.Any portion of a qualified investment,as defined in s.288.9913,
which is claimed as a deduction by the taxpayer and taken as a credit against
income tax pursuant to s.288.9916.
14.The costs to acquire a tax credit pursuant to s.288.1254(5)that are
deducted from or otherwise reduce federal taxable income for the taxable
year.
15.The amount taken as a credit for the taxable year pursuant to s.
220.194.
16.The amount taken as a credit for the taxable year under s.220.196.
The addition in this subparagraph is intended to ensure that the same
amount is not allowed for the tax purposes of this state as both a deduction
from income and a credit against the tax.The addition is not intended to
result in adding the same expense back to income more than once.
17.The amount taken as a credit for the taxable year pursuant to s.
220.198.
18.The amount taken as a credit for the taxable year pursuant to s.
220.1915.
Section 19.Paragraph (c)of subsection (1)of section 220.183,Florida
Statutes,is amended to read:
220.183 Community contribution tax credit.—
(1)AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION
TAX CREDITS;LIMITATIONS ON INDIVIDUAL CREDITS AND PRO-
GRAM SPENDING.—
(c)The total amount of tax credit which may be granted for all programs
approved under this section and ss.212.08(5)(p)and 624.5105 is $25 $14.5
million in the 2023-2024 2022-2023 fiscal year and in each fiscal year
thereafter for projects that provide housing opportunities for persons with
special needs as defined in s.420.0004 and homeownership opportunities for
low-income households or very-low-income households as defined in s.
420.9071 and $4.5 million in the 2022-2023 fiscal year and in each fiscal year
thereafter for all other projects.
Section 20.Subsection (2)of section 220.186,Florida Statutes,is
amended to read:
220.186 Credit for Florida alternative minimum tax.—
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(2)The credit pursuant to this section shall be the amount of the excess,
if any,of the tax paid based upon taxable income determined pursuant to s.
220.13(2)(k)over the amount of tax which would have been due based upon
taxable income without application of s.220.13(2)(k),before application of
this credit without application of any credit under s.220.1875,s.220.1876,
or s.220.1877,or s.220.1878.
Section 21.Section 220.1878,Florida Statutes,is created to read:
220.1878 Credit for contributions to the Live Local Program.—
(1)For taxable years beginning on or after January 1,2023,there is
allowed a credit of 100 percent of an eligible contribution made to the Live
Local Program under s.420.50872 against any tax due for a taxable year
under this chapter after the application of any other allowable credits by the
taxpayer.An eligible contribution must be made to the Live Local Program
on or before the date the taxpayer is required to file a return pursuant to s.
220.222.The credit granted by this section must be reduced by the difference
between the amount of federal corporate income tax,taking into account the
credit granted by this section,and the amount of federal corporate income
tax without application of the credit granted by this section.
(2)A taxpayer who files a Florida consolidated return as a member of an
affiliated group pursuant to s.220.131(1)may be allowed the credit on a
consolidated return basis;however,the total credit taken by the affiliated
group is subject to the limitation established under subsection (1).
(3)Section 420.50872 applies to the credit authorized by this section.
(4)If a taxpayer applies and is approved for a credit under s.420.50872
after timely requesting an extension to file under s.220.222(2):
(a)The credit does not reduce the amount of tax due for purposes of the
department’s determination as to whether the taxpayer was in compliance
with the requirement to pay tentative taxes under ss.220.222 and 220.32.
(b)The taxpayer’s noncompliance with the requirement to pay tentative
taxes shall result in the revocation and rescindment of any such credit.
(c)The taxpayer shall be assessed for any taxes,penalties,or interest
due from the taxpayer’s noncompliance with the requirement to pay
tentative taxes.
Section 22.Paragraph (c)of subsection (2)of section 220.222,Florida
Statutes,is amended to read:
220.222 Returns;time and place for filing.—
(2)
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(c)1.For purposes of this subsection,a taxpayer is not in compliance with
s.220.32 if the taxpayer underpays the required payment by more than the
greater of $2,000 or 30 percent of the tax shown on the return when filed.
2.For the purpose of determining compliance with s.220.32 as
referenced in subparagraph 1.,the tax shown on the return when filed
must include the amount of the allowable credits taken on the return
pursuant to s.220.1878.
Section 23.Subsection (5)of section 253.034,Florida Statutes,is
amended to read:
253.034 State-owned lands;uses.—
(5)Each manager of conservation lands shall submit to the Division of
State Lands a land management plan at least every 10 years in a form and
manner adopted by rule of the board of trustees and in accordance with s.
259.032.Each manager of conservation lands shall also update a land
management plan whenever the manager proposes to add new facilities or
make substantive land use or management changes that were not addressed
in the approved plan,or within 1 year after the addition of significant new
lands.Each manager of nonconservation lands shall submit to the Division
of State Lands a land use plan at least every 10 years in a form and manner
adopted by rule of the board of trustees.The division shall review each plan
for compliance with the requirements of this subsection and the require-
ments of the rules adopted by the board of trustees pursuant to this section.
All nonconservation land use plans,whether for single-use or multiple-use
properties,shall be managed to provide the greatest benefit to the state.
Plans for managed areas larger than 1,000 acres shall contain an analysis of
the multiple-use potential of the property which includes the potential of the
property to generate revenues to enhance the management of the property.
In addition,the plan shall contain an analysis of the potential use of private
land managers to facilitate the restoration or management of these lands
and whether nonconservation lands would be more appropriately trans-
ferred to the county or municipality in which the land is located for the
purpose of providing affordable multifamily rental housing that meets the
criteria of s.420.0004(3).If a newly acquired property has a valid
conservation plan that was developed by a soil and conservation district,
such plan shall be used to guide management of the property until a formal
land use plan is completed.
(a)State conservation lands shall be managed to ensure the conserva-
tion of this the state’s plant and animal species and to ensure the
accessibility of state lands for the benefit and enjoyment of all people of
this the state,both present and future.Each land management plan for state
conservation lands shall provide a desired outcome,describe both short-term
and long-term management goals,and include measurable objectives to
achieve those goals.Short-term goals shall be achievable within a 2-year
planning period,and long-term goals shall be achievable within a 10-year
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planning period.These short-term and long-term management goals shall
be the basis for all subsequent land management activities.
(b)Short-term and long-term management goals for state conservation
lands shall include measurable objectives for the following,as appropriate:
1.Habitat restoration and improvement.
2.Public access and recreational opportunities.
3.Hydrological preservation and restoration.
4.Sustainable forest management.
5.Exotic and invasive species maintenance and control.
6.Capital facilities and infrastructure.
7.Cultural and historical resources.
8.Imperiled species habitat maintenance,enhancement,restoration,or
population restoration.
(c)The land management plan shall,at a minimum,contain the
following elements:
1.A physical description of the land.
2.A quantitative data description of the land which includes an
inventory of forest and other natural resources;exotic and invasive plants;
hydrological features;infrastructure,including recreational facilities;and
other significant land,cultural,or historical features.The inventory shall
reflect the number of acres for each resource and feature,when appropriate.
The inventory shall be of such detail that objective measures and bench-
marks can be established for each tract of land and monitored during the
lifetime of the plan.All quantitative data collected shall be aggregated,
standardized,collected,and presented in an electronic format to allow for
uniform management reporting and analysis.The information collected by
the Department of Environmental Protection pursuant to s.253.0325(2)
shall be available to the land manager and his or her assignee.
3.A detailed description of each short-term and long-term land manage-
ment goal,the associated measurable objectives,and the related activities
that are to be performed to meet the land management objectives.Each land
management objective must be addressed by the land management plan,
and if practicable,a land management objective may not be performed to the
detriment of the other land management objectives.
4.A schedule of land management activities which contains short-term
and long-term land management goals and the related measurable objective
and activities.The schedule shall include for each activity a timeline for
completion,quantitative measures,and detailed expense and manpower
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budgets.The schedule shall provide a management tool that facilitates
development of performance measures.
5.A summary budget for the scheduled land management activities of
the land management plan.For state lands containing or anticipated to
contain imperiled species habitat,the summary budget shall include any
fees anticipated from public or private entities for projects to offset adverse
impacts to imperiled species or such habitat,which fees shall be used solely
to restore,manage,enhance,repopulate,or acquire imperiled species
habitat.The summary budget shall be prepared in such manner that it
facilitates computing an aggregate of land management costs for all state-
managed lands using the categories described in s.259.037(3).
(d)Upon completion,the land management plan must be transmitted to
the Acquisition and Restoration Council for review.The council shall have
90 days after receipt of the plan to review the plan and submit its
recommendations to the board of trustees.During the review period,the
land management plan may be revised if agreed to by the primary land
manager and the council taking into consideration public input.The land
management plan becomes effective upon approval by the board of trustees.
(e)Land management plans are to be updated every 10 years on a
rotating basis.Each updated land management plan must identify any
conservation lands under the plan,in part or in whole,that are no longer
needed for conservation purposes and could be disposed of in fee simple or
with the state retaining a permanent conservation easement.
(f)In developing land management plans,at least one public hearing
shall be held in any one affected county.
(g)The Division of State Lands shall make available to the public an
electronic copy of each land management plan for parcels that exceed 160
acres in size.The division shall review each plan for compliance with the
requirements of this subsection,the requirements of chapter 259,and the
requirements of the rules adopted by the board of trustees pursuant to this
section.The Acquisition and Restoration Council shall also consider the
propriety of the recommendations of the managing entity with regard to the
future use of the property,the protection of fragile or nonrenewable
resources,the potential for alternative or multiple uses not recognized by
the managing entity,and the possibility of disposal of the property by the
board of trustees.After its review,the council shall submit the plan,along
with its recommendations and comments,to the board of trustees.The
council shall specifically recommend to the board of trustees whether to
approve the plan as submitted,approve the plan with modifications,or reject
the plan.If the council fails to make a recommendation for a land
management plan,the Secretary of Environmental Protection,Commis-
sioner of Agriculture,or executive director of the Fish and Wildlife
Conservation Commission or their designees shall submit the land manage-
ment plan to the board of trustees.
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(h)The board of trustees shall consider the land management plan
submitted by each entity and the recommendations of the Acquisition and
Restoration Council and the Division of State Lands and shall approve the
plan with or without modification or reject such plan.The use or possession
of any such lands that is not in accordance with an approved land
management plan is subject to termination by the board of trustees.
(i)1.State nonconservation lands shall be managed to provide the
greatest benefit to the state.State nonconservation lands may be grouped
by similar land use types under one land use plan.Each land use plan shall,
at a minimum,contain the following elements:
a.A physical description of the land to include any significant natural or
cultural resources as well as management strategies developed by the land
manager to protect such resources.
b.A desired development outcome.
c.A schedule for achieving the desired development outcome.
d.A description of both short-term and long-term development goals.
e.A management and control plan for invasive nonnative plants.
f.A management and control plan for soil erosion and soil and water
contamination.
g.Measureable objectives to achieve the goals identified in the land use
plan.
2.Short-term goals shall be achievable within a 5-year planning period
and long-term goals shall be achievable within a 10-year planning period.
3.The use or possession of any such lands that is not in accordance with
an approved land use plan is subject to termination by the board of trustees.
4.Land use plans submitted by a manager shall include reference to
appropriate statutory authority for such use or uses and shall conform to the
appropriate policies and guidelines of the state land management plan.
Section 24.Subsection (1)of section 253.0341,Florida Statutes,is
amended to read:
253.0341 Surplus of state-owned lands.—
(1)The board of trustees shall determine which lands,the title to which
is vested in the board,may be surplused.For all conservation lands,the
Acquisition and Restoration Council shall make a recommendation to the
board of trustees,and the board of trustees shall determine whether the
lands are no longer needed for conservation purposes.If the board of trustees
determines the lands are no longer needed for conservation purposes,it may
dispose of such lands by an affirmative vote of at least three members.In the
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case of a land exchange involving the disposition of conservation lands,the
board of trustees must determine by an affirmative vote of at least three
members that the exchange will result in a net positive conservation benefit.
For all nonconservation lands,the board of trustees shall determine whether
the lands are no longer needed.If the board of trustees determines the lands
are no longer needed,it may dispose of such lands by an affirmative vote of at
least three members.Local government requests for the state to surplus
conservation or nonconservation lands,whether for purchase,or exchange,
or any other means of transfer,must shall be expedited throughout the
surplusing process.Property jointly acquired by the state and other entities
may not be surplused without the consent of all joint owners.
Section 25.Subsection (2)of section 288.101,Florida Statutes,is
amended to read:
288.101 Florida Job Growth Grant Fund.—
(2)The department and Enterprise Florida,Inc.,may identify projects,
solicit proposals,and make funding recommendations to the Governor,who
is authorized to approve:
(a)State or local public infrastructure projects to promote:
1.Economic recovery in specific regions of this the state;,
2.Economic diversification;,or
3.Economic enhancement in a targeted industry.
(b)State or local public infrastructure projects to facilitate the develop-
ment or construction of affordable housing.This paragraph is repealed July
1,2033.
(c)Infrastructure funding to accelerate the rehabilitation of the Herbert
Hoover Dike.The department or the South Florida Water Management
District may enter into agreements,as necessary,with the United States
Army Corps of Engineers to implement this paragraph.
(d)(c)Workforce training grants to support programs at state colleges
and state technical centers that provide participants with transferable,
sustainable workforce skills applicable to more than a single employer,and
for equipment associated with these programs.The department shall work
with CareerSource Florida,Inc.,to ensure programs are offered to the public
based on criteria established by the state college or state technical center
and do not exclude applicants who are unemployed or underemployed.
Section 26.Section 420.0003,Florida Statutes,is amended to read:
(Substantial rewording of section.See
s.420.0003,F.S.,for present text.)
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420.0003 State housing strategy.—
(1)LEGISLATIVE INTENT.—It is the intent of this act to articulate a
state housing strategy that will carry the state toward the goal of ensuring
that each Floridian has safe,decent,and affordable housing.This strategy
must involve state and local governments working in partnership with
communities and the private sector and must involve financial,as well as
regulatory,commitment to accomplish this goal.
(2)POLICIES.—
(a)Housing production and rehabilitation programs.—Programs to
encourage housing production or rehabilitation must be guided by the
following general policies,as appropriate for the purpose of the specific
program:
1.State and local governments shall provide incentives to encourage the
private sector to be the primary delivery vehicle for the development of
affordable housing.When possible,state funds should be heavily leveraged
to achieve the maximum federal,local,and private commitment of funds and
be used to ensure long-term affordability.To the maximum extent possible,
state funds should be expended to create new housing stock and be used for
repayable loans rather than grants.Local incentives to stimulate private
sector development of affordable housing may include establishment of
density bonus incentives.
2.State and local governments should consider and implement innova-
tive solutions to housing issues where appropriate.Innovative solutions
include,but are not limited to:
a.Utilizing publicly held land to develop affordable housing through
state or local land purchases,long-term land leasing,and school district
affordable housing programs.To the maximum extent possible,state-owned
lands that are appropriate for the development of affordable housing must
be made available for that purpose.
b.Community-led planning that focuses on urban infill,flexible zoning,
redevelopment of commercial property into mixed-use property,resiliency,
and furthering development in areas with preexisting public services,such
as wastewater,transit,and schools.
c.Project features that maximize efficiency in land and resource use,
such as high density,high rise,and mixed use.
d.Mixed-income projects that facilitate more diverse and successful
communities.
e.Modern housing concepts such as manufactured homes,tiny homes,
3D-printed homes,and accessory dwelling units.
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3.State funds should be available only to local governments that provide
incentives or financial assistance for housing.State funding for housing
should not be made available to local governments whose comprehensive
plans have been found not in compliance with chapter 163 and who have not
entered into a stipulated settlement agreement with the department to
bring the plans into compliance.State funds should be made available only
for projects consistent with the local government’s comprehensive plan.
4.Local governments are encouraged to enter into interlocal agree-
ments,as appropriate,to coordinate strategies and maximize the use of state
and local funds.
5.State-funded development should emphasize use of developed land,
urban infill,and the transformation of existing infrastructure in order to
minimize sprawl,separation of housing from employment,and effects of
increased housing on ecological preservation areas.Housing available to the
state’s workforce should prioritize proximity to employment and services.
(b)Public-private partnerships.—Cost-effective public-private partner-
ships must emphasize production and preservation of affordable housing.
1.Data must be developed and maintained on the affordable housing
activities of local governments,community-based organizations,and private
developers.
2.The state shall assist local governments and community-based
organizations by providing training and technical assistance.
3.In coordination with local activities and with federal initiatives,the
state shall provide incentives for public sector and private sector develop-
ment of affordable housing.
(c)Preservation of housing stock.—The existing stock of affordable
housing must be preserved and improved through rehabilitation programs
and expanded neighborhood revitalization efforts to promote suitable living
environments for individuals and families.
(d)Unique housing needs.—The wide range of need for safe,decent,and
affordable housing must be addressed,with an emphasis on assisting the
neediest persons.
1.State housing programs must promote the self-sufficiency and
economic dignity of the people of this state,including elderly persons and
persons with disabilities.
2.The housing requirements of special needs populations must be
addressed through programs that promote a range of housing options
bolstering integration with the community.
3.All housing initiatives and programs must be nondiscriminatory.
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4.The geographic distribution of resources must provide for the
development of housing in rural and urban areas.
5.The important contribution of public housing to the well-being of
citizens in need shall be acknowledged through efforts to continue and
bolster existing programs.State and local government funds allocated to
enhance public housing must be used to supplement,not supplant,federal
support.
(3)IMPLEMENTATION.—The state,in carrying out the strategy
articulated in this section,shall have the following duties:
(a)State fiscal resources must be directed to achieve the following
programmatic objectives:
1.Effective technical assistance and capacity-building programs must be
established at the state and local levels.
2.The Shimberg Center for Housing Studies at the University of Florida
shall develop and maintain statewide data on housing needs and production,
provide technical assistance relating to real estate development and finance,
operate an information clearinghouse on housing programs,and coordinate
state housing initiatives with local government and federal programs.
3.The corporation shall maintain a consumer-focused website for
connecting tenants with affordable housing.
(b)The long-range program plan of the department must include specific
goals,objectives,and strategies that implement the housing policies in this
section.
(c)The Shimberg Center for Housing Studies at the University of
Florida,in consultation with the department and the corporation,shall
perform functions related to the research and planning for affordable
housing.Functions must include quantifying affordable housing needs,
documenting results of programs administered,and inventorying the supply
of affordable housing units made available in this state.The recommend-
ations required in this section and a report of any programmatic modifica-
tions made as a result of these policies must be included in the housing
report required by s.420.6075.The report must identify the needs of specific
populations,including,but not limited to,elderly persons,persons with
disabilities,and persons with special needs,and may recommend statutory
modifications when appropriate.
(d)The Office of Program Policy Analysis and Government Account-
ability (OPPAGA)shall evaluate affordable housing issues pursuant to the
schedule set forth in this paragraph.OPPAGA may coordinate with and rely
upon the expertise and research activities of the Shimberg Center for
Housing Studies in conducting the evaluations.The analysis may include
relevant reports prepared by the Shimberg Center for Housing Studies,the
department,the corporation,and the provider of the Affordable Housing
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Catalyst Program;interviews with the agencies,providers,offices,devel-
opers,and other organizations related to the development and provision of
affordable housing at the state and local levels;and any other relevant data.
When appropriate,each report must recommend policy and statutory
modifications for consideration by the Legislature.Each report must be
submitted to the President of the Senate and the Speaker of the House of
Representatives pursuant to the schedule.OPPAGA shall review and
evaluate:
1.By December 15,2023,and every 5 years thereafter,innovative
affordable housing strategies implemented by other states,their effective-
ness,and their potential for implementation in this state.
2.By December 15,2024,and every 5 years thereafter,affordable
housing policies enacted by local governments,their effectiveness,and
which policies constitute best practices for replication across this state.The
report must include a review and evaluation of the extent to which interlocal
cooperation is used,effective,or hampered.
3.By December 15,2025,and every 5 years thereafter,existing state-
level housing rehabilitation,production,preservation,and finance programs
to determine their consistency with relevant policies in this section and
effectiveness in providing affordable housing.The report must also include
an evaluation of the degree of coordination between housing programs of this
state,and between state,federal,and local housing activities,and shall
recommend improved program linkages when appropriate.
(e)The department and the corporation should conform the adminis-
trative rules for each housing program to the policies stated in this section,
provided that such changes in the rules are consistent with the statutory
intent or requirements for the program.This authority applies only to
programs offering loans,grants,or tax credits and only to the extent that
state policies are consistent with applicable federal requirements.
Section 27.Subsection (36)of section 420.503,Florida Statutes,is
amended to read:
420.503 Definitions.—As used in this part,the term:
(36)“Qualified contract”has the same meaning as in 26 U.S.C.s.
42(h)(6)(F)in effect on the date of the preliminary determination certificate
for the low-income housing tax credits for the development that is the subject
of the qualified contract request,unless the Internal Revenue Code requires
a different statute or regulation to apply to the development.The corpora-
tion shall deem a bona fide contract to be a qualified contract at the time the
bona fide contract is presented to the owner and the initial second earnest
money deposit is deposited in escrow in accordance with the terms of the
bona fide contract,and,in such event,the corporation is deemed to have
fulfilled its responsibility to present the owner with a qualified contract.
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Section 28.Subsection (3)and paragraph (a)of subsection (4)of section
420.504,Florida Statutes,are amended to read:
420.504 Public corporation;creation,membership,terms,expenses.—
(3)The corporation is a separate budget entity and is not subject to
control,supervision,or direction by the department of Economic Opportu-
nity in any manner,including,but not limited to,personnel,purchasing,
transactions involving real or personal property,and budgetary matters.
The corporation shall consist of a board of directors composed of the
Secretary of Economic Opportunity as an ex officio and voting member,or a
senior-level agency employee designated by the secretary,one member
appointed by the President of the Senate,one member appointed by the
Speaker of the House of Representatives,and eight members appointed by
the Governor subject to confirmation by the Senate from the following:
(a)One citizen actively engaged in the residential home building
industry.
(b)One citizen actively engaged in the banking or mortgage banking
industry.
(c)One citizen who is a representative of those areas of labor engaged in
home building.
(d)One citizen with experience in housing development who is an
advocate for low-income persons.
(e)One citizen actively engaged in the commercial building industry.
(f)One citizen who is a former local government elected official.
(g)Two citizens of the state who are not principally employed as
members or representatives of any of the groups specified in paragraphs
(a)-(f).
(4)(a)Members of the corporation shall be appointed for terms of 4 years,
except that any vacancy shall be filled for the unexpired term.Vacancies on
the board shall be filled by appointment by the Governor,the President of
the Senate,or the Speaker of the House of Representatives,respectively,
depending on who appointed the member whose vacancy is to be filled or
whose term has expired.
Section 29.Subsection (30)of section 420.507,Florida Statutes,is
amended to read:
420.507 Powers of the corporation.—The corporation shall have all the
powers necessary or convenient to carry out and effectuate the purposes and
provisions of this part,including the following powers which are in addition
to all other powers granted by other provisions of this part:
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(30)To prepare and submit to the Secretary of Economic Opportunity a
budget request for purposes of the corporation,which request must shall,
notwithstanding the provisions of chapter 216 and in accordance with s.
216.351,contain a request for operational expenditures and separate
requests for other authorized corporation programs.The request must
include,for informational purposes,the amount of state funds necessary to
use all federal housing funds anticipated to be received by,or allocated to,
the state in the fiscal year in order to maximize the production of new,
affordable multifamily housing units in this state.The request need not
contain information on the number of employees,salaries,or any classifica-
tion thereof,and the approved operating budget therefor need not comply
with s.216.181(8)-(10).The secretary may include within the department’s
budget request the corporation’s budget request in the form as authorized by
this section.
Section 30.The amendment made by this act to s.420.507(30),Florida
Statutes,expires July 1,2033,and the text of that subsection shall revert to
that in existence on June 30,2023,except that any amendments to such text
enacted other than by this act shall be preserved and continue to operate to
the extent that such amendments are not dependent upon the portions of
text which expire pursuant to this section.
Section 31.Subsection (10)of section 420.5087,Florida Statutes,is
amended to read:
420.5087 State Apartment Incentive Loan Program.—There is hereby
created the State Apartment Incentive Loan Program for the purpose of
providing first,second,or other subordinated mortgage loans or loan
guarantees to sponsors,including for-profit,nonprofit,and public entities,
to provide housing affordable to very-low-income persons.
(10)The corporation may prioritize a portion of the program funds set
aside under paragraph (3)(d)for persons with special needs as defined in s.
420.0004(13)to provide funding for the development of newly constructed
permanent rental housing on a campus that provides housing for persons in
foster care or persons aging out of foster care pursuant to s.409.1451.Such
housing shall promote and facilitate access to community-based supportive,
educational,and employment services and resources that assist persons
aging out of foster care to successfully transition to independent living and
adulthood.The corporation must consult with the Department of Children
and Families to create minimum criteria for such housing.
Section 32.Section 420.50871,Florida Statutes,is created to read:
420.50871 Allocation of increased revenues derived from amendments to
s.201.15 made by this act.—Funds that result from increased revenues to
the State Housing Trust Fund derived from amendments made to s.201.15
made by this act must be used annually for projects under the State
Apartment Incentive Loan Program under s.420.5087 as set forth in this
section,notwithstanding ss.420.507(48)and (50)and 420.5087(1)and (3).
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The Legislature intends for these funds to provide for innovative projects
that provide affordable and attainable housing for persons and families
working,going to school,or living in this state.Projects approved under this
section are intended to provide housing that is affordable as defined in s.
420.0004,notwithstanding the income limitations in s.420.5087(2).Begin-
ning in the 2023-2024 fiscal year and annually for 10 years thereafter:
(1)The corporation shall allocate 70 percent of the funds provided by this
section to issue competitive requests for application for the affordable
housing project purposes specified in this subsection.The corporation shall
finance projects that:
(a)Both redevelop an existing affordable housing development and
provide for the construction of a new development within close proximity to
the existing development to be rehabilitated.Each project must provide for
building the new affordable housing development first,relocating the
tenants of the existing development to the new development,and then
demolishing the existing development for reconstruction of an affordable
housing development with more overall and affordable units.
(b)Address urban infill,including conversions of vacant,dilapidated,or
functionally obsolete buildings or the use of underused commercial property.
(c)Provide for mixed use of the location,incorporating nonresidential
uses,such as retail,office,institutional,or other appropriate commercial or
nonresidential uses.
(d)Provide housing near military installations in this state,with
preference given to projects that incorporate critical services for service-
members,their families,and veterans,such as mental health treatment
services,employment services,and assistance with transition from active-
duty service to civilian life.
(2)From the remaining funds,the corporation shall allocate the funds to
issue competitive requests for application for any of the following affordable
housing purposes specified in this subsection.The corporation shall finance
projects that:
(a)Propose using or leasing public lands.Projects that propose to use or
lease public lands must include a resolution or other agreement with the
unit of government owning the land to use the land for affordable housing
purposes.
(b)Address the needs of young adults who age out of the foster care
system.
(c)Meet the needs of elderly persons.
(d)Provide housing to meet the needs in areas of rural opportunity,
designated pursuant to s.288.0656.
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(3)Under any request for application under this section,the corporation
shall coordinate with the appropriate state department or agency and
prioritize projects that provide for mixed-income developments.
(4)This section does not prohibit the corporation from allocating
additional funds to the purposes described in this section.In any fiscal
year,if the funds allocated by the corporation to any request for application
under subsections (1)and (2)are not fully used after the application and
award processes are complete,the corporation may use those funds to
supplement any future request for application under this section.
(5)This section is repealed June 30,2033.
Section 33.The Division of Law Revision is directed to replace the phrase
“this act”wherever it occurs in s.420.50871,Florida Statutes,as created by
this act,with the assigned chapter number of this act.
Section 34.Section 420.50872,Florida Statutes,is created to read:
420.50872 Live Local Program.—
(1)DEFINITIONS.—As used in this section,the term:
(a)“Annual tax credit amount”means,for any state fiscal year,the sum
of the amount of tax credits approved under paragraph (3)(a),including tax
credits to be taken under s.220.1878 or s.624.51058,which are approved for
taxpayers whose taxable years begin on or after January 1 of the calendar
year preceding the start of the applicable state fiscal year.
(b)“Eligible contribution”means a monetary contribution from a
taxpayer,subject to the restrictions provided in this section,to the
corporation for use in the State Apartment Incentive Loan Program
under s.420.5087.The taxpayer making the contribution may not designate
a specific project,property,or geographic area of this state as the beneficiary
of the eligible contribution.
(c)“Live Local Program”means the program described in this section
whereby eligible contributions are made to the corporation.
(d)“Tax credit cap amount”means the maximum annual tax credit
amount that the Department of Revenue may approve for a state fiscal year.
(2)RESPONSIBILITIES OF THE CORPORATION.—The corporation
shall:
(a)Expend 100 percent of eligible contributions received under this
section for the State Apartment Incentive Loan Program under s.420.5087.
However,the corporation may use up to $25 million of eligible contributions
to provide loans for the construction of large-scale projects of significant
regional impact.Such projects must include a substantial civic,educational,
or health care use and may include a commercial use,any of which must be
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incorporated within or contiguous to the project property.Such a loan must
be made,except as otherwise provided in this subsection,in accordance with
the practices and policies of the State Apartment Incentive Loan Program.
Such a loan is subject to the competitive application process and may not
exceed 25 percent of the total project cost.The corporation must find that the
loan provides a unique opportunity for investment alongside local govern-
ment participation that would enable creation of a significant amount of
affordable housing.Projects approved under this section are intended to
provide housing that is affordable as defined in s.420.0004,notwithstanding
the income limitations in s.420.5087(2).
(b)Upon receipt of an eligible contribution,provide the taxpayer that
made the contribution with a certificate of contribution.A certificate of
contribution must include the taxpayer’s name;its federal employer
identification number,if available;the amount contributed;and the date
of contribution.
(c)Within 10 days after issuing a certificate of contribution,provide a
copy to the Department of Revenue.
(3)LIVE LOCAL TAX CREDITS;APPLICATIONS,TRANSFERS,AND
LIMITATIONS.—
(a)Beginning in the 2023-2024 fiscal year,the tax credit cap amount is
$100 million in each state fiscal year.
(b)Beginning October 1,2023,a taxpayer may submit an application to
the Department of Revenue for an allocation of the tax credit cap for tax
credits to be taken under either or both of s.220.1878 or s.624.51058.
1.The taxpayer shall specify in the application each tax for which the
taxpayer requests a credit and the applicable taxable year.For purposes of s.
220.1878,a taxpayer may apply for a credit to be used for a prior taxable year
before the date the taxpayer is required to file a return for that year
pursuant to s.220.222.For purposes of s.624.51058,a taxpayer may apply
for a credit to be used for a prior taxable year before the date the taxpayer is
required to file a return for that prior taxable year pursuant to ss.624.509
and 624.5092.The Department of Revenue shall approve tax credits on a
first-come,first-served basis.
2.Within 10 days after approving or denying an application,the
Department of Revenue shall provide a copy of its approval or denial letter
to the corporation.
(c)If a tax credit approved under paragraph (b)is not fully used for the
specified taxable year for credits under s.220.1878 or s.624.51058 because of
insufficient tax liability on the part of the taxpayer,the unused amount may
be carried forward for a period not to exceed 10 taxable years.For purposes
of s.220.1878,a credit carried forward may be used in a subsequent year
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after applying the other credits and unused carryovers in the order provided
in s.220.02(8).
(d)A taxpayer may not convey,transfer,or assign an approved tax credit
or a carryforward tax credit to another entity unless all of the assets of the
taxpayer are conveyed,assigned,or transferred in the same transaction.
However,a tax credit under s.220.1878 or s.624.51058 may be conveyed,
transferred,or assigned between members of an affiliated group of
corporations if the type of tax credit under s.220.1878 or s.624.51058
remains the same.A taxpayer shall notify the Department of Revenue of its
intent to convey,transfer,or assign a tax credit to another member within an
affiliated group of corporations.The amount conveyed,transferred,or
assigned is available to another member of the affiliated group of corpora-
tions upon approval by the Department of Revenue.
(e)Within any state fiscal year,a taxpayer may rescind all or part of a
tax credit allocation approved under paragraph (b).The amount rescinded
must become available for that state fiscal year to another eligible taxpayer
as approved by the Department of Revenue if the taxpayer receives notice
from the Department of Revenue that the rescindment has been accepted by
the Department of Revenue.Any amount rescinded under this paragraph
must become available to an eligible taxpayer on a first-come,first-served
basis based on tax credit applications received after the date the rescind-
ment is accepted by the Department of Revenue.
(f)Within 10 days after approving or denying the conveyance,transfer,
or assignment of a tax credit under paragraph (d),or the rescindment of a tax
credit under paragraph (e),the Department of Revenue shall provide a copy
of its approval or denial letter to the corporation.
(g)For purposes of calculating the underpayment of estimated corporate
income taxes under s.220.34 and tax installment payments for taxes on
insurance premiums or assessments under s.624.5092,the final amount due
is the amount after credits earned under s.220.1878 or s.624.51058 for
contributions to eligible charitable organizations are deducted.
1.For purposes of determining if a penalty or interest under s.
220.34(2)(d)1.will be imposed for underpayment of estimated corporate
income tax,a taxpayer may,after earning a credit under s.220.1878,reduce
any estimated payment in that taxable year by the amount of the credit.
2.For purposes of determining if a penalty under s.624.5092 will be
imposed,an insurer,after earning a credit under s.624.51058 for a taxable
year,may reduce any installment payment for such taxable year of 27
percent of the amount of the net tax due as reported on the return for the
preceding year under s.624.5092(2)(b)by the amount of the credit.
(4)PRESERVATION OF CREDIT.—If any provision or portion of this
section,s.220.1878,or s.624.51058 or the application thereof to any person
or circumstance is held unconstitutional by any court or is otherwise
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declared invalid,the unconstitutionality or invalidity does not affect any
credit earned under s.220.1878 or s.624.51058 by any taxpayer with respect
to any contribution paid to the Live Local Program before the date of a
determination of unconstitutionality or invalidity.The credit must be
allowed at such time and in such a manner as if a determination of
unconstitutionality or invalidity had not been made,provided that nothing
in this subsection by itself or in combination with any other provision of law
may result in the allowance of any credit to any taxpayer in excess of $1 of
credit for each dollar paid to an eligible charitable organization.
(5)ADMINISTRATION;RULES.—
(a)The Department of Revenue and the corporation may develop a
cooperative agreement to assist in the administration of this section,as
needed.
(b)The Department of Revenue may adopt rules necessary to administer
this section,s.220.1878,and s.624.51058,including rules establishing
application forms,procedures governing the approval of tax credits and
carryforward tax credits under subsection (3),and procedures to be followed
by taxpayers when claiming approved tax credits on their returns.
(c)By August 15,2023,and by each August 15 thereafter,the
Department of Revenue shall determine the 500 taxpayers with the greatest
total corporate income or franchise tax due as reported on the taxpayer’s
return filed pursuant to s.220.22 during the previous calendar year and
notify those taxpayers of the existence of the Live Local Program and the
process for obtaining an allocation of the tax credit cap.The Department of
Revenue shall confer with the corporation in the drafting of the notification.
The Department of Revenue may provide this notification by electronic
means.
Section 35.Section 420.5096,Florida Statutes,is created to read:
420.5096 Florida Hometown Hero Program.—
(1)The Legislature finds that individual homeownership is vital to
building long-term housing and financial security.With rising home prices,
down payment and closing costs are often significant barriers to home-
ownership for working Floridians.Each person in Florida’s hometown
workforce is essential to creating thriving communities,and the Legislature
finds that the ability of Floridians to reside within the communities in which
they work is of great importance.Therefore,the Legislature finds that
providing assistance to homebuyers in this state by reducing the amount of
down payment and closing costs is a necessary step toward expanding access
to homeownership and achieving safe,decent,and affordable housing for all
Floridians.
(2)The Florida Hometown Hero Program is created to assist Florida’s
hometown workforce in attaining homeownership by providing financial
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assistance to residents to purchase a home as their primary residence.
Under the program,a borrower may apply to the corporation for a loan to
reduce the amount of the down payment and closing costs paid by the
borrower by a minimum of $10,000 and up to 5 percent of the first mortgage
loan,not exceeding $35,000.Loans must be made available at a zero percent
interest rate and must be made available for the term of the first mortgage.
The balance of any loan is due at closing if the property is sold,refinanced,
rented,or transferred,unless otherwise approved by the corporation.
(3)For loans made available pursuant to s.420.507(23)(a)1.or 2.,the
corporation may underwrite and make those mortgage loans through the
program to persons or families who have household incomes that do not
exceed 150 percent of the state median income or local median income,
whichever is greater.A borrower must be seeking to purchase a home as a
primary residence;a first-time homebuyer and a Florida resident;and
employed full-time by a Florida-based employer.The borrower must provide
documentation of full-time employment,or full-time status for self-employed
individuals,of 35 hours or more per week.The requirement to be a first-time
homebuyer does not apply to a borrower who is an active duty service-
member of a branch of the armed forces or the Florida National Guard,as
defined in s.250.01,or a veteran.
(4)Loans made under the Florida Hometown Hero Program may be used
for the purchase of manufactured homes,as defined in s.320.01(2)(b),which
were constructed after July 13,1994;which are permanently affixed to real
property in this state,whether owned or leased by the borrower;and which
are titled and financed as tangible personal property or as real property.
(5)This program is intended to be evergreen,and repayments for loans
made under this program shall be retained within the program to make
additional loans.
Section 36.Subsection (3)is added to section 420.531,Florida Statutes,
to read:
420.531 Affordable Housing Catalyst Program.—
(3)The corporation may contract with the entity providing statewide
training and technical assistance to provide technical assistance to local
governments to establish selection criteria and related provisions for
requests for proposals or other competitive solicitations for use or lease of
government-owned real property for affordable housing purposes.The entity
providing statewide training and technical assistance may develop best
practices or other key elements for successful use of public property for
affordable housing,in conjunction with technical support provided under
subsection (1).
Section 37.Section 420.6075,Florida Statutes,is amended to read:
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420.6075 Research and planning for affordable housing;annual housing
report.—
(1)The research and planning functions of the department shall include
the collection of data on the need for affordable housing in this state and the
extent to which that need is being met through federal,state,and local
programs,in order to facilitate planning to meet the housing needs in this
state and to enable the development of sound strategies and programs for
affordable housing.To fulfill this function,the Shimberg Center for Housing
Studies Affordable Housing at the University of Florida shall perform the
following functions:
(a)Quantify affordable housing needs in this the state by analyzing
available data,including information provided through the housing ele-
ments of local comprehensive plans,and identify revisions in the housing
element data requirements that would result in more uniform,meaningful
information being obtained.
(b)Document the results since 1980 of all programs administered by the
department which provide for or act as incentives for housing production or
improvement.Data on program results must include the number of units
produced and the unit cost under each program.
(c)Inventory the supply of affordable housing units made available
through federal,state,and local programs.Data on the geographic
distribution of affordable units must show the availability of units in each
county and municipality.
(2)By December 31 of each year,the Shimberg Center for Housing
Studies Affordable Housing shall submit to the Legislature an updated
housing report describing the supply of and need for affordable housing.This
annual housing report shall include:
(a)A synopsis of training and technical assistance activities and
community-based organization housing activities for the year.
(b)A status report on the degree of progress toward meeting the housing
objectives of the department’s agency functional plan.
(c)Recommended housing initiatives for the next fiscal year and
recommended priorities for assistance to the various target populations
within the spectrum of housing need.
(3)The Shimberg Center for Housing Studies Affordable Housing shall:
(a)Conduct research on program options to address the need for
affordable housing.
(b)Conduct research on training models to be replicated or adapted to
meet the needs of community-based organizations and state and local
government staff involved in housing development.
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Section 38.Paragraph (a)of subsection (1)of section 553.792,Florida
Statutes,is amended to read:
553.792 Building permit application to local government.—
(1)(a)Within 10 days of an applicant submitting an application to the
local government,the local government shall advise the applicant what
information,if any,is needed to deem the application properly completed in
compliance with the filing requirements published by the local government.
If the local government does not provide written notice that the applicant
has not submitted the properly completed application,the application shall
be automatically deemed properly completed and accepted.Within 45 days
after receiving a completed application,a local government must notify an
applicant if additional information is required for the local government to
determine the sufficiency of the application,and shall specify the additional
information that is required.The applicant must submit the additional
information to the local government or request that the local government act
without the additional information.While the applicant responds to the
request for additional information,the 120-day period described in this
subsection is tolled.Both parties may agree to a reasonable request for an
extension of time,particularly in the event of a force majeure or other
extraordinary circumstance.The local government must approve,approve
with conditions,or deny the application within 120 days following receipt of
a completed application.A local government shall maintain on its website a
policy containing procedures and expectations for expedited processing of
those building permits and development orders required by law to be
expedited.
Section 39.Subsection (7)of section 624.509,Florida Statutes,is
amended to read:
624.509 Premium tax;rate and computation.—
(7)Credits and deductions against the tax imposed by this section shall
be taken in the following order:deductions for assessments made pursuant
to s.440.51;credits for taxes paid under ss.175.101 and 185.08;credits for
income taxes paid under chapter 220 and the credit allowed under
subsection (5),as these credits are limited by subsection (6);the credit
allowed under s.624.51057;the credit allowed under s.624.51058;all other
available credits and deductions.
Section 40.Paragraph (c)of subsection (1)of section 624.5105,Florida
Statutes,is amended to read:
624.5105 Community contribution tax credit;authorization;limitations;
eligibility and application requirements;administration;definitions;ex-
piration.—
(1)AUTHORIZATION TO GRANT TAX CREDITS;LIMITATIONS.—
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(c)The total amount of tax credit which may be granted for all programs
approved under this section and ss.212.08(5)(p)and 220.183 is $25 $14.5
million in the 2023-2024 2022-2023 fiscal year and in each fiscal year
thereafter for projects that provide housing opportunities for persons with
special needs as defined in s.420.0004 or homeownership opportunities for
low-income or very-low-income households as defined in s.420.9071 and $4.5
million in the 2022-2023 fiscal year and in each fiscal year thereafter for all
other projects.
Section 41.Section 624.51058,Florida Statutes,is created to read:
624.51058 Credit for contributions to the Live Local Program.—
(1)For taxable years beginning on or after January 1,2023,there is
allowed a credit of 100 percent of an eligible contribution made to the Live
Local Program under s.420.50872 against any tax due for a taxable year
under s.624.509(1)after deducting from such tax deductions for assess-
ments made pursuant to s.440.51;credits for taxes paid under ss.175.101
and 185.08;credits for income taxes paid under chapter 220;and the credit
allowed under s.624.509(5),as such credit is limited by s.624.509(6).An
eligible contribution must be made to the Live Local Program on or before
the date the taxpayer is required to file a return pursuant to ss.624.509 and
624.5092.An insurer claiming a credit against premium tax liability under
this section is not required to pay any additional retaliatory tax levied under
s.624.5091 as a result of claiming such credit.Section 624.5091 does not
limit such credit in any manner.
(2)Section 420.50872 applies to the credit authorized by this section.
Section 42.The Department of Economic Opportunity’s Keys Workforce
Housing Initiative,approved by the Administration Commission on June 13,
2018,is considered an exception to the evacuation time constraints of s.
380.0552(9)(a)2.,Florida Statutes,by requiring deed-restricted affordable
workforce housing properties receiving permit allocations to agree to
evacuate at least 48 hours in advance of hurricane landfall.A comprehensive
plan amendment approved by the Department of Economic Opportunity to
implement the initiative is hereby valid and the respective local govern-
ments may adopt local ordinances or regulations to implement such plan
amendment.
Section 43.(1)The Department of Revenue is authorized,and all
conditions are deemed met,to adopt emergency rules under s.120.54(4),
Florida Statutes,for the purpose of implementing provisions related to the
Live Local Program created by this act.Notwithstanding any other law,
emergency rules adopted under this section are effective for 6 months after
adoption and may be renewed during the pendency of procedures to adopt
permanent rules addressing the subject of the emergency rules.
(2)This section expires July 1,2026.
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Section 44.For the 2023-2024 fiscal year,the sum of $100 million in
nonrecurring funds from the General Revenue Fund is appropriated to the
Florida Housing Finance Corporation to implement the Florida Hometown
Hero Housing Program established in s.420.5096,Florida Statutes,as
created by this act.
Section 45.For the 2023-2024 fiscal year,the sum of $252 million in
nonrecurring funds from the Local Government Housing Trust Fund is
appropriated in the Grants and Aids -Housing Finance Corporation (HFC)-
State Housing Initiatives Partnership (SHIP)Program appropriation
category to the Florida Housing Finance Corporation.
Section 46.For the 2023-2024 fiscal year,the sum of $150 million in
recurring funds and $109 million in nonrecurring funds from the State
Housing Trust Fund is appropriated in the Grants and Aids -Housing
Finance Corporation (HFC)-Affordable Housing Programs appropriation
category to the Florida Housing Finance Corporation.The recurring funds
are appropriated to implement s.420.50871,Florida Statutes,as created by
this act.
Section 47.For the 2022-2023 fiscal year,the sum of $100 million in
nonrecurring funds from the General Revenue Fund is appropriated to the
Florida Housing Finance Corporation to implement a competitive assistance
loan program for new construction projects in the development pipeline that
have not commenced construction and are experiencing verifiable cost
increases due to market inflation.These funds are intended to support the
corporation’s efforts to maintain the viability of projects in the development
pipeline as the unprecedented economic factors coupled with the housing
crisis makes it of upmost importance to deliver much-needed affordable
housing units in communities in a timely manner.Eligible projects are those
that accepted an invitation to enter credit underwriting by the corporation
for funding during the period of time of July 1,2020,through June 30,2022.
The corporation may establish such criteria and application processes as
necessary to implement this section.The unexpended balance of funds
appropriated to the corporation as of June 30,2023,shall revert and is
appropriated to the corporation for the same purpose for the 2023-2024 fiscal
year.Any funds not awarded by December 1,2023,must be used for the
State Apartment Incentive Loan Program under s.420.5087,Florida
Statutes.This section is effective upon becoming a law.
Section 48.The Legislature finds and declares that this act fulfills an
important state interest.
Section 49.Except as otherwise expressly provided in this act and except
for this section,which shall take effect upon becoming a law,this act shall
take effect July 1,2023.
Approved by the Governor March 29,2023.
Filed in Office Secretary of State March 29,2023.
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1
An act relating to affordable housing; amending ss. 2
125.01055 and 166.04151, F.S.; clarifying application; 3
prohibiting counties and municipalities, respectively, 4
from restricting the floor area ratio of certain 5
proposed developments under certain circumstances; 6
providing that the density, floor area ratio, or 7
height of certain developments, bonuses, variances, or 8
other special exceptions are not included in the 9
calculation of the currently allowed density, floor 10
area ratio, or height by counties and municipalities, 11
respectively; authorizing counties and municipalities, 12
respectively, to restrict the height of proposed 13
developments under certain circumstances; prohibiting 14
the administrative approval by counties and 15
municipalities, respectively, of a proposed 16
development within a specified proximity to a military 17
installation; requiring counties and municipalities, 18
respectively, to maintain a certain policy on their 19
websites; requiring counties and municipalities, 20
respectively, to consider reducing parking 21
requirements under certain circumstances; requiring 22
counties and municipalities, respectively, to reduce 23
or eliminate parking requirements for certain proposed 24
mixed-use developments that meet certain requirements; 25
providing certain requirements for developments 26
located within a transit-oriented development or area; 27
defining the term “major transportation hub”; making 28
technical changes; providing requirements for 29
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developments authorized located within a transit-30
oriented development or area; clarifying that a county 31
or municipality, respectively, is not precluded from 32
granting additional exceptions; clarifying that a 33
proposed development is not precluded from receiving a 34
bonus for density, height, or floor area ratio if 35
specified conditions are satisfied; requiring that 36
such bonuses be administratively approved by counties 37
and municipalities, respectively; revising 38
applicability; authorizing that specified developments 39
be treated as a conforming use under certain 40
circumstances; authorizing that specified developments 41
be treated as a nonconforming use under certain 42
circumstances; authorizing applicants for certain 43
proposed developments to notify a county or 44
municipality, as applicable, of their intent to 45
proceed under certain provisions; requiring counties 46
and municipalities to allow certain applicants to 47
submit a revised application, written request, or 48
notice of intent; amending s. 196.1978, F.S.; revising 49
the definition of the term “newly constructed”; 50
revising conditions for when multifamily projects are 51
considered property used for a charitable purpose and 52
are eligible to receive an ad valorem property tax 53
exemption; making technical changes; requiring 54
property appraisers to make certain exemptions from ad 55
valorem property taxes; providing the method for 56
determining the value of a unit for certain purposes; 57
requiring property appraisers to review certain 58
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applications and make certain determinations; 59
authorizing property appraisers to request and review 60
additional information; authorizing property 61
appraisers to grant exemptions only under certain 62
conditions; revising requirements for property owners 63
seeking a certification notice from the Florida 64
Housing Finance Corporation; providing that a certain 65
determination by the corporation does not constitute 66
an exemption; revising eligibility; conforming 67
provisions to changes made by the act; amending s. 68
196.1979, F.S.; revising the value to which a certain 69
ad valorem property tax exemption applies; revising a 70
condition of eligibility for vacant residential units 71
to qualify for a certain ad valorem property tax 72
exemption; making technical changes; revising the 73
deadline for an application for exemption; revising 74
deadlines by which boards and governing bodies must 75
deliver to or notify the Department of Revenue of the 76
adoption, repeal, or expiration of certain ordinances; 77
requiring property appraisers to review certain 78
applications and make certain determinations; 79
authorizing property appraisers to request and review 80
additional information; authorizing property 81
appraisers to grant exemptions only under certain 82
conditions; providing the method for determining the 83
value of a unit for certain purposes; providing for 84
retroactive application; amending s. 333.03, F.S.; 85
excluding certain proposed developments from specified 86
airport zoning provisions; amending s. 420.507, F.S.; 87
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revising the enumerated powers of the corporation; 88
amending s. 420.5096, F.S.; making technical changes; 89
amending s. 420.518, F.S.; specifying conditions under 90
which the corporation may preclude applicants from 91
corporation programs; providing an appropriation; 92
providing an effective date. 93
94
Be It Enacted by the Legislature of the State of Florida: 95
96
Section 1. Subsection (7) of section 125.01055, Florida 97
Statutes, is amended, and subsection (8) is added to that 98
section, to read: 99
125.01055 Affordable housing.— 100
(7)(a) A county must authorize multifamily and mixed-use 101
residential as allowable uses in any area zoned for commercial, 102
industrial, or mixed use if at least 40 percent of the 103
residential units in a proposed multifamily rental development 104
are rental units that, for a period of at least 30 years, are 105
affordable as defined in s. 420.0004. Notwithstanding any other 106
law, local ordinance, or regulation to the contrary, a county 107
may not require a proposed multifamily development to obtain a 108
zoning or land use change, special exception, conditional use 109
approval, variance, or comprehensive plan amendment for the 110
building height, zoning, and densities authorized under this 111
subsection. For mixed-use residential projects, at least 65 112
percent of the total square footage must be used for residential 113
purposes. 114
(b) A county may not restrict the density of a proposed 115
development authorized under this subsection below the highest 116
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currently allowed density on any unincorporated land in the 117
county where residential development is allowed under the 118
county’s land development regulations. For purposes of this 119
paragraph, the term “highest currently allowed density” does not 120
include the density of any building that met the requirements of 121
this subsection or the density of any building that has received 122
any bonus, variance, or other special exception for density 123
provided in the county’s land development regulations as an 124
incentive for development. 125
(c) A county may not restrict the floor area ratio of a 126
proposed development authorized under this subsection below 150 127
percent of the highest currently allowed floor area ratio on any 128
unincorporated land in the county where development is allowed 129
under the county’s land development regulations. For purposes of 130
this paragraph, the term “highest currently allowed floor area 131
ratio” does not include the floor area ratio of any building 132
that met the requirements of this subsection or the floor area 133
ratio of any building that has received any bonus, variance, or 134
other special exception for floor area ratio provided in the 135
county’s land development regulations as an incentive for 136
development. For purposes of this subsection, the term floor 137
area ratio includes floor lot ratio. 138
(d)1.(c) A county may not restrict the height of a proposed 139
development authorized under this subsection below the highest 140
currently allowed height for a commercial or residential 141
building development located in its jurisdiction within 1 mile 142
of the proposed development or 3 stories, whichever is higher. 143
For purposes of this paragraph, the term “highest currently 144
allowed height” does not include the height of any building that 145
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met the requirements of this subsection or the height of any 146
building that has received any bonus, variance, or other special 147
exception for height provided in the county’s land development 148
regulations as an incentive for development. 149
2. If the proposed development is adjacent to, on two or 150
more sides, a parcel zoned for single-family residential use 151
which is within a single-family residential development with at 152
least 25 contiguous single-family homes, the county may restrict 153
the height of the proposed development to 150 percent of the 154
tallest building on any property adjacent to the proposed 155
development, the highest currently allowed height for the 156
property provided in the county’s land development regulations, 157
or 3 stories, whichever is higher. For the purposes of this 158
paragraph, the term “adjacent to” means those properties sharing 159
more than one point of a property line, but does not include 160
properties separated by a public road. 161
(e)(d) A proposed development authorized under this 162
subsection must be administratively approved and no further 163
action by the board of county commissioners is required if the 164
development satisfies the county’s land development regulations 165
for multifamily developments in areas zoned for such use and is 166
otherwise consistent with the comprehensive plan, with the 167
exception of provisions establishing allowable densities, floor 168
area ratios, height, and land use. Such land development 169
regulations include, but are not limited to, regulations 170
relating to setbacks and parking requirements. A proposed 171
development located within one-quarter mile of a military 172
installation identified in s. 163.3175(2) may not be 173
administratively approved. Each county shall maintain on its 174
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website a policy containing procedures and expectations for 175
administrative approval pursuant to this subsection. 176
(f)1.(e) A county must consider reducing parking 177
requirements for a proposed development authorized under this 178
subsection if the development is located within one-quarter one-179
half mile of a major transit stop, as defined in the county’s 180
land development code, and the major transit stop is accessible 181
from the development. 182
2. A county must reduce parking requirements by at least 20 183
percent for a proposed development authorized under this 184
subsection if the development: 185
a. Is located within one-half mile of a major 186
transportation hub that is accessible from the proposed 187
development by safe, pedestrian-friendly means, such as 188
sidewalks, crosswalks, elevated pedestrian or bike paths, or 189
other multimodal design features; and 190
b. Has available parking within 600 feet of the proposed 191
development which may consist of options such as on-street 192
parking, parking lots, or parking garages available for use by 193
residents of the proposed development. However, a county may not 194
require that the available parking compensate for the reduction 195
in parking requirements. 196
3. A county must eliminate parking requirements for a 197
proposed mixed-use residential development authorized under this 198
subsection within an area recognized by the county as a transit-199
oriented development or area, as provided in paragraph (h). 200
4. For purposes of this paragraph, the term “major 201
transportation hub” means any transit station, whether bus, 202
train, or light rail, which is served by public transit with a 203
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mix of other transportation options. 204
(g)(f) For proposed multifamily developments in an 205
unincorporated area zoned for commercial or industrial use which 206
is within the boundaries of a multicounty independent special 207
district that was created to provide municipal services and is 208
not authorized to levy ad valorem taxes, and less than 20 209
percent of the land area within such district is designated for 210
commercial or industrial use, a county must authorize, as 211
provided in this subsection, such development only if the 212
development is mixed-use residential. 213
(h) A proposed development authorized under this subsection 214
which is located within a transit-oriented development or area, 215
as recognized by the county, must be mixed-use residential and 216
otherwise comply with requirements of the county’s regulations 217
applicable to the transit-oriented development or area except 218
for use, height, density, floor area ratio, and parking as 219
provided in this subsection or as otherwise agreed to by the 220
county and the applicant for the development. 221
(i)(g) Except as otherwise provided in this subsection, a 222
development authorized under this subsection must comply with 223
all applicable state and local laws and regulations. 224
(j)1. Nothing in this subsection precludes a county from 225
granting a bonus, variance, conditional use, or other special 226
exception for height, density, or floor area ratio in addition 227
to the height, density, and floor area ratio requirements in 228
this subsection. 229
2. Nothing in this subsection precludes a proposed 230
development authorized under this subsection from receiving a 231
bonus for density, height, or floor area ratio pursuant to an 232
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ordinance or regulation of the jurisdiction where the proposed 233
development is located if the proposed development satisfies the 234
conditions to receive the bonus except for any condition which 235
conflicts with this subsection. If a proposed development 236
qualifies for such bonus, the bonus must be administratively 237
approved by the county and no further action by the board of 238
county commissioners is required. 239
(k)(h) This subsection does not apply to: 240
1. Airport-impacted areas as provided in s. 333.03. 241
2. Property defined as recreational and commercial working 242
waterfront in s. 342.201(2)(b) in any area zoned as industrial. 243
(l)(i) This subsection expires October 1, 2033. 244
(8) Any development authorized under paragraph (7)(a) must 245
be treated as a conforming use even after the expiration of 246
subsection (7) and the development’s affordability period as 247
provided in paragraph (7)(a), notwithstanding the county’s 248
comprehensive plan, future land use designation, or zoning. If 249
at any point during the development’s affordability period the 250
development violates the affordability period requirement 251
provided in paragraph (7)(a), the development must be allowed a 252
reasonable time to cure such violation. If the violation is not 253
cured within a reasonable time, the development must be treated 254
as a nonconforming use. 255
Section 2. Subsection (7) of section 166.04151, Florida 256
Statutes, is amended, and subsection (8) is added to that 257
section, to read: 258
166.04151 Affordable housing.— 259
(7)(a) A municipality must authorize multifamily and mixed-260
use residential as allowable uses in any area zoned for 261
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commercial, industrial, or mixed use if at least 40 percent of 262
the residential units in a proposed multifamily rental 263
development are rental units that, for a period of at least 30 264
years, are affordable as defined in s. 420.0004. Notwithstanding 265
any other law, local ordinance, or regulation to the contrary, a 266
municipality may not require a proposed multifamily development 267
to obtain a zoning or land use change, special exception, 268
conditional use approval, variance, or comprehensive plan 269
amendment for the building height, zoning, and densities 270
authorized under this subsection. For mixed-use residential 271
projects, at least 65 percent of the total square footage must 272
be used for residential purposes. 273
(b) A municipality may not restrict the density of a 274
proposed development authorized under this subsection below the 275
highest currently allowed density on any land in the 276
municipality where residential development is allowed under the 277
municipality’s land development regulations. For purposes of 278
this paragraph, the term “highest currently allowed density” 279
does not include the density of any building that met the 280
requirements of this subsection or the density of any building 281
that has received any bonus, variance, or other special 282
exception for density provided in the municipality’s land 283
development regulations as an incentive for development. 284
(c) A municipality may not restrict the floor area ratio of 285
a proposed development authorized under this subsection below 286
150 percent of the highest currently allowed floor area ratio on 287
any land in the municipality where development is allowed under 288
the municipality’s land development regulations. For purposes of 289
this paragraph, the term “highest currently allowed floor area 290
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ratio” does not include the floor area ratio of any building 291
that met the requirements of this subsection or the floor area 292
ratio of any building that has received any bonus, variance, or 293
other special exception for floor area ratio provided in the 294
municipality’s land development regulations as an incentive for 295
development. For purposes of this subsection, the term “floor 296
area ratio” includes floor lot ratio. 297
(d)1.(c) A municipality may not restrict the height of a 298
proposed development authorized under this subsection below the 299
highest currently allowed height for a commercial or residential 300
building development located in its jurisdiction within 1 mile 301
of the proposed development or 3 stories, whichever is higher. 302
For purposes of this paragraph, the term “highest currently 303
allowed height” does not include the height of any building that 304
met the requirements of this subsection or the height of any 305
building that has received any bonus, variance, or other special 306
exception for height provided in the municipality’s land 307
development regulations as an incentive for development. 308
2. If the proposed development is adjacent to, on two or 309
more sides, a parcel zoned for single-family residential use 310
that is within a single-family residential development with at 311
least 25 contiguous single-family homes, the municipality may 312
restrict the height of the proposed development to 150 percent 313
of the tallest building on any property adjacent to the proposed 314
development, the highest currently allowed height for the 315
property provided in the municipality’s land development 316
regulations, or 3 stories, whichever is higher. For the purposes 317
of this paragraph, the term “adjacent to” means those properties 318
sharing more than one point of a property line, but does not 319
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include properties separated by a public road. 320
(e)(d) A proposed development authorized under this 321
subsection must be administratively approved and no further 322
action by the governing body of the municipality is required if 323
the development satisfies the municipality’s land development 324
regulations for multifamily developments in areas zoned for such 325
use and is otherwise consistent with the comprehensive plan, 326
with the exception of provisions establishing allowable 327
densities, floor area ratios, height, and land use. Such land 328
development regulations include, but are not limited to, 329
regulations relating to setbacks and parking requirements. A 330
proposed development located within one-quarter mile of a 331
military installation identified in s. 163.3175(2) may not be 332
administratively approved. Each municipality shall maintain on 333
its website a policy containing procedures and expectations for 334
administrative approval pursuant to this subsection. 335
(f)1.(e) A municipality must consider reducing parking 336
requirements for a proposed development authorized under this 337
subsection if the development is located within one-quarter one-338
half mile of a major transit stop, as defined in the 339
municipality’s land development code, and the major transit stop 340
is accessible from the development. 341
2. A municipality must reduce parking requirements by at 342
least 20 percent for a proposed development authorized under 343
this subsection if the development: 344
a. Is located within one-half mile of a major 345
transportation hub that is accessible from the proposed 346
development by safe, pedestrian-friendly means, such as 347
sidewalks, crosswalks, elevated pedestrian or bike paths, or 348
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other multimodal design features. 349
b. Has available parking within 600 feet of the proposed 350
development which may consist of options such as on-street 351
parking, parking lots, or parking garages available for use by 352
residents of the proposed development. However, a municipality 353
may not require that the available parking compensate for the 354
reduction in parking requirements. 355
3. A municipality must eliminate parking requirements for a 356
proposed mixed-use residential development authorized under this 357
subsection within an area recognized by the municipality as a 358
transit-oriented development or area, as provided in paragraph 359
(h). 360
4. For purposes of this paragraph, the term “major 361
transportation hub” means any transit station, whether bus, 362
train, or light rail, which is served by public transit with a 363
mix of other transportation options. 364
(g)(f) A municipality that designates less than 20 percent 365
of the land area within its jurisdiction for commercial or 366
industrial use must authorize a proposed multifamily development 367
as provided in this subsection in areas zoned for commercial or 368
industrial use only if the proposed multifamily development is 369
mixed-use residential. 370
(h) A proposed development authorized under this subsection 371
which is located within a transit-oriented development or area, 372
as recognized by the municipality, must be mixed-use residential 373
and otherwise comply with requirements of the municipality’s 374
regulations applicable to the transit-oriented development or 375
area except for use, height, density, floor area ratio, and 376
parking as provided in this subsection or as otherwise agreed to 377
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by the municipality and the applicant for the development. 378
(i)(g) Except as otherwise provided in this subsection, a 379
development authorized under this subsection must comply with 380
all applicable state and local laws and regulations. 381
(j)1. Nothing in this subsection precludes a municipality 382
from granting a bonus, variance, conditional use, or other 383
special exception to height, density, or floor area ratio in 384
addition to the height, density, and floor area ratio 385
requirements in this subsection. 386
2. Nothing in this subsection precludes a proposed 387
development authorized under this subsection from receiving a 388
bonus for density, height, or floor area ratio pursuant to an 389
ordinance or regulation of the jurisdiction where the proposed 390
development is located if the proposed development satisfies the 391
conditions to receive the bonus except for any condition which 392
conflicts with this subsection. If a proposed development 393
qualifies for such bonus, the bonus must be administratively 394
approved by the municipality and no further action by the 395
governing body of the municipality is required. 396
(k)(h) This subsection does not apply to: 397
1. Airport-impacted areas as provided in s. 333.03. 398
2. Property defined as recreational and commercial working 399
waterfront in s. 342.201(2)(b) in any area zoned as industrial. 400
(l)(i) This subsection expires October 1, 2033. 401
(8) Any development authorized under paragraph (7)(a) must 402
be treated as a conforming use even after the expiration of 403
subsection (7) and the development’s affordability period as 404
provided in paragraph (7)(a), notwithstanding the municipality’s 405
comprehensive plan, future land use designation, or zoning. If 406
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at any point during the development’s affordability period the 407
development violates the affordability period requirement 408
provided in paragraph (7)(a), the development must be allowed a 409
reasonable time to cure such violation. If the violation is not 410
cured within a reasonable time, the development must be treated 411
as a nonconforming use. 412
Section 3. An applicant for a proposed development 413
authorized under s. 125.01055(7) or s. 166.04151(7), Florida 414
Statutes, who submitted an application, written request, or 415
notice of intent to utilize such provisions to the county or 416
municipality and which has been received by the county or 417
municipality, as applicable, before the effective date of this 418
act may notify the county or municipality by July 1, 2024, of 419
its intent to proceed under the provisions of s. 125.01055(7) or 420
s. 166.04151(7), Florida Statutes, as they existed at the time 421
of submittal. A county or municipality shall allow an applicant 422
who submitted such application, written request, or notice of 423
intent before the effective date of this act the opportunity to 424
submit a revised application, written request, or notice of 425
intent to account for the changes made by this act. 426
Section 4. Subsection (3) of section 196.1978, Florida 427
Statutes, is amended to read: 428
196.1978 Affordable housing property exemption.— 429
(3)(a) As used in this subsection, the term: 430
1. “Corporation” means the Florida Housing Finance 431
Corporation. 432
2. “Newly constructed” means an improvement to real 433
property which was substantially completed within 5 years before 434
the date of an applicant’s first submission of a request for a 435
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certification notice or an application for an exemption pursuant 436
to this subsection section, whichever is earlier. 437
3. “Substantially completed” has the same meaning as in s. 438
192.042(1). 439
(b) Notwithstanding ss. 196.195 and 196.196, portions of 440
property in a multifamily project are considered property used 441
for a charitable purpose and are eligible to receive an ad 442
valorem property tax exemption if such portions meet all of the 443
following conditions: 444
1. Provide affordable housing to natural persons or 445
families meeting the income limitations provided in paragraph 446
(d).; 447
2.a. Are within a newly constructed multifamily project 448
that contains more than 70 units dedicated to housing natural 449
persons or families meeting the income limitations provided in 450
paragraph (d); or 451
b. Are within a newly constructed multifamily project in an 452
area of critical state concern, as designated by s. 380.0552 or 453
chapter 28-36, Florida Administrative Code, which contains more 454
than 10 units dedicated to housing natural persons or families 455
meeting the income limitations provided in paragraph (d). and 456
3. Are rented for an amount that does not exceed the amount 457
as specified by the most recent multifamily rental programs 458
income and rent limit chart posted by the corporation and 459
derived from the Multifamily Tax Subsidy Projects Income Limits 460
published by the United States Department of Housing and Urban 461
Development or 90 percent of the fair market value rent as 462
determined by a rental market study meeting the requirements of 463
paragraph (l) (m), whichever is less. 464
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(c) If a unit that in the previous year received qualified 465
for the exemption under this subsection and was occupied by a 466
tenant is vacant on January 1, the vacant unit is eligible for 467
the exemption if the use of the unit is restricted to providing 468
affordable housing that would otherwise meet the requirements of 469
this subsection and a reasonable effort is made to lease the 470
unit to eligible persons or families. 471
(d)1. The property appraiser shall exempt: 472
a. Seventy-five percent of the assessed value of the units 473
in multifamily projects that meet the requirements of this 474
subsection and are Qualified property used to house natural 475
persons or families whose annual household income is greater 476
than 80 percent but not more than 120 percent of the median 477
annual adjusted gross income for households within the 478
metropolitan statistical area or, if not within a metropolitan 479
statistical area, within the county in which the person or 480
family resides; and, must receive an ad valorem property tax 481
exemption of 75 percent of the assessed value. 482
b.2. From ad valorem property taxes the units in 483
multifamily projects that meet the requirements of this 484
subsection and are Qualified property used to house natural 485
persons or families whose annual household income does not 486
exceed 80 percent of the median annual adjusted gross income for 487
households within the metropolitan statistical area or, if not 488
within a metropolitan statistical area, within the county in 489
which the person or family resides, is exempt from ad valorem 490
property taxes. 491
2. When determining the value of a unit for purposes of 492
applying an exemption pursuant to this paragraph, the property 493
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appraiser must include in such valuation the proportionate share 494
of the residential common areas, including the land, fairly 495
attributable to such unit. 496
(e) To be eligible to receive an exemption under this 497
subsection, a property owner must submit an application on a 498
form prescribed by the department by March 1 for the exemption, 499
accompanied by a certification notice from the corporation to 500
the property appraiser. The property appraiser shall review the 501
application and determine whether the applicant meets all of the 502
requirements of this subsection and is entitled to an exemption. 503
A property appraiser may request and review additional 504
information necessary to make such determination. A property 505
appraiser may grant an exemption only for a property for which 506
the corporation has issued a certification notice and which the 507
property appraiser determines is entitled to an exemption. 508
(f) To receive a certification notice, a property owner 509
must submit a request to the corporation for certification on a 510
form provided by the corporation which includes all of the 511
following: 512
1. The most recently completed rental market study meeting 513
the requirements of paragraph (l) (m). 514
2. A list of the units for which the property owner seeks 515
an exemption. 516
3. The rent amount received by the property owner for each 517
unit for which the property owner seeks an exemption. If a unit 518
is vacant and qualifies for an exemption under paragraph (c), 519
the property owner must provide evidence of the published rent 520
amount for each vacant unit. 521
4. A sworn statement, under penalty of perjury, from the 522
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applicant restricting the property for a period of not less than 523
3 years to housing persons or families who meet the income 524
limitations under this subsection. 525
(g) The corporation shall review the request for a 526
certification notice and certify whether a property that meets 527
the eligibility criteria of paragraphs (b) and (c) this 528
subsection. A determination by the corporation regarding a 529
request for a certification notice does not constitute a grant 530
of an exemption pursuant to this subsection or final agency 531
action pursuant to chapter 120. 532
1. If the corporation determines that the property meets 533
the eligibility criteria for an exemption under this subsection, 534
the corporation must send a certification notice to the property 535
owner and the property appraiser. 536
2. If the corporation determines that the property does not 537
meet the eligibility criteria, the corporation must notify the 538
property owner and include the reasons for such determination. 539
(h) The corporation shall post on its website the deadline 540
to submit a request for a certification notice. The deadline 541
must allow adequate time for a property owner to submit a timely 542
application for exemption to the property appraiser. 543
(i) The property appraiser shall review the application and 544
determine if the applicant is entitled to an exemption. A 545
property appraiser may grant an exemption only for a property 546
for which the corporation has issued a certification notice. 547
(j) If the property appraiser determines that for any year 548
during the immediately previous 10 years a person who was not 549
entitled to an exemption under this subsection was granted such 550
an exemption, the property appraiser must serve upon the owner a 551
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notice of intent to record in the public records of the county a 552
notice of tax lien against any property owned by that person in 553
the county, and that property must be identified in the notice 554
of tax lien. Any property owned by the taxpayer and situated in 555
this state is subject to the taxes exempted by the improper 556
exemption, plus a penalty of 50 percent of the unpaid taxes for 557
each year and interest at a rate of 15 percent per annum. If an 558
exemption is improperly granted as a result of a clerical 559
mistake or an omission by the property appraiser, the property 560
owner improperly receiving the exemption may not be assessed a 561
penalty or interest. 562
(j)(k) Units subject to an agreement with the corporation 563
pursuant to chapter 420 recorded in the official records of the 564
county in which the property is located to provide housing to 565
natural persons or families meeting the extremely-low-income, 566
very-low-income, or low-income limits specified in s. 420.0004 567
are not eligible for this exemption. 568
(k)(l) Property receiving an exemption pursuant to s. 569
196.1979 or units used as a transient public lodging 570
establishment as defined in s. 509.013 are is not eligible for 571
this exemption. 572
(l)(m) A rental market study submitted as required by 573
subparagraph (f)1. paragraph (f) must identify the fair market 574
value rent of each unit for which a property owner seeks an 575
exemption. Only a certified general appraiser as defined in s. 576
475.611 may issue a rental market study. The certified general 577
appraiser must be independent of the property owner who requests 578
the rental market study. In preparing the rental market study, a 579
certified general appraiser shall comply with the standards of 580
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professional practice pursuant to part II of chapter 475 and use 581
comparable property within the same geographic area and of the 582
same type as the property for which the exemption is sought. A 583
rental market study must have been completed within 3 years 584
before submission of the application. 585
(m)(n) The corporation may adopt rules to implement this 586
section. 587
(n)(o) This subsection first applies to the 2024 tax roll 588
and is repealed December 31, 2059. 589
Section 5. Present subsections (6) and (7) of section 590
196.1979, Florida Statutes, are redesignated as subsections (8) 591
and (9), respectively, new subsections (6) and (7) are added to 592
that section, and paragraph (b) of subsection (1), subsection 593
(2), paragraphs (d), (f), and (l) of subsection (3), and 594
subsection (5) of that section are amended, to read: 595
196.1979 County and municipal affordable housing property 596
exemption.— 597
(1) 598
(b) Qualified property may receive an ad valorem property 599
tax exemption of: 600
1. Up to 75 percent of the assessed value of each 601
residential unit used to provide affordable housing if fewer 602
than 100 percent of the multifamily project’s residential units 603
are used to provide affordable housing meeting the requirements 604
of this section. 605
2. Up to 100 percent of the assessed value of each 606
residential unit used to provide affordable housing if 100 607
percent of the multifamily project’s residential units are used 608
to provide affordable housing meeting the requirements of this 609
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section. 610
(2) If a residential unit that in the previous year 611
received qualified for the exemption under this section and was 612
occupied by a tenant is vacant on January 1, the vacant unit may 613
qualify for the exemption under this section if the use of the 614
unit is restricted to providing affordable housing that would 615
otherwise meet the requirements of this section and a reasonable 616
effort is made to lease the unit to eligible persons or 617
families. 618
(3) An ordinance granting the exemption authorized by this 619
section must: 620
(d) Require the local entity to verify and certify property 621
that meets the requirements of the ordinance as qualified 622
property and forward the certification to the property owner and 623
the property appraiser. If the local entity denies the 624
application for certification exemption, it must notify the 625
applicant and include reasons for the denial. 626
(f) Require the property owner to submit an application for 627
exemption, on a form prescribed by the department, accompanied 628
by the certification of qualified property, to the property 629
appraiser no later than the deadline specified in s. 196.011 630
March 1. 631
(l) Require the county or municipality to post on its 632
website a list of certified properties receiving the exemption 633
for the purpose of facilitating access to affordable housing. 634
(5) An ordinance adopted under this section must expire 635
before the fourth January 1 after adoption; however, the board 636
of county commissioners or the governing body of the 637
municipality may adopt a new ordinance to renew the exemption. 638
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The board of county commissioners or the governing body of the 639
municipality shall deliver a copy of an ordinance adopted under 640
this section to the department and the property appraiser within 641
10 days after its adoption, but no later than January 1 of the 642
year such exemption will take effect. If the ordinance expires 643
or is repealed, the board of county commissioners or the 644
governing body of the municipality must notify the department 645
and the property appraiser within 10 days after its expiration 646
or repeal, but no later than January 1 of the year the repeal or 647
expiration of such exemption will take effect. 648
(6) The property appraiser shall review each application 649
for exemption and determine whether the applicant meets all of 650
the requirements of this section and is entitled to an 651
exemption. A property appraiser may request and review 652
additional information necessary to make such determination. A 653
property appraiser may grant an exemption only for a property 654
for which the local entity has certified as qualified property 655
and which the property appraiser determines is entitled to an 656
exemption. 657
(7) When determining the value of a unit for purposes of 658
applying an exemption pursuant to this section, the property 659
appraiser must include in such valuation the proportionate share 660
of the residential common areas, including the land, fairly 661
attributable to such unit. 662
Section 6. The amendments made by this act to ss. 196.1978 663
and 196.1979, Florida Statutes, are intended to be remedial and 664
clarifying in nature and apply retroactively to January 1, 2024. 665
Section 7. Present subsection (5) of section 333.03, 666
Florida Statutes, is redesignated as subsection (6), and a new 667
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subsection (5) is added to that section, to read: 668
333.03 Requirement to adopt airport zoning regulations.— 669
(5) Sections 125.01055(7) and 166.04151(7) do not apply to 670
any of the following: 671
(a) A proposed development near a runway within one-quarter 672
of a mile laterally from the runway edge and within an area that 673
is the width of one-quarter of a mile extending at right angles 674
from the end of the runway for a distance of 10,000 feet of any 675
existing airport runway or planned airport runway identified in 676
the local government’s airport master plan. 677
(b) A proposed development within any airport noise zone 678
identified in the federal land use compatibility table or in a 679
land-use zoning or airport noise regulation adopted by the local 680
government. 681
(c) A proposed development that exceeds maximum height 682
restrictions identified in the political subdivision’s airport 683
zoning regulation adopted pursuant to this section. 684
Section 8. Subsection (35) of section 420.507, Florida 685
Statutes, is amended to read: 686
420.507 Powers of the corporation.—The corporation shall 687
have all the powers necessary or convenient to carry out and 688
effectuate the purposes and provisions of this part, including 689
the following powers which are in addition to all other powers 690
granted by other provisions of this part: 691
(35) To preclude any applicant, sponsor, or affiliate of an 692
applicant or sponsor from further participation in any of the 693
corporation’s programs as provided in s. 420.518, any applicant 694
or affiliate of an applicant which has made a material 695
misrepresentation or engaged in fraudulent actions in connection 696
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with any application for a corporation program. 697
Section 9. Subsection (3) of section 420.5096, Florida 698
Statutes, is amended to read: 699
420.5096 Florida Hometown Hero Program.— 700
(3) For loans made available pursuant to s. 701
420.507(23)(a)1. or 2., the corporation may underwrite and make 702
those mortgage loans through the program to persons or families 703
who have household incomes that do not exceed 150 percent of the 704
state median income or local median income, whichever is 705
greater. A borrower must be seeking to purchase a home as a 706
primary residence; must be a first-time homebuyer and a Florida 707
resident; and must be employed full-time by a Florida-based 708
employer. The borrower must provide documentation of full-time 709
employment, or full-time status for self-employed individuals, 710
of 35 hours or more per week. The requirement to be a first-time 711
homebuyer does not apply to a borrower who is an active duty 712
servicemember of a branch of the armed forces or the Florida 713
National Guard, as defined in s. 250.01, or a veteran. 714
Section 10. Section 420.518, Florida Statutes, is amended 715
to read: 716
420.518 Preclusion from participation in corporation 717
programs Fraudulent or material misrepresentation.— 718
(1) An applicant, a sponsor, or an affiliate of an 719
applicant or a sponsor may be precluded from participation in 720
any corporation program if the applicant or affiliate of the 721
applicant has: 722
(a) Made a material misrepresentation or engaged in 723
fraudulent actions in connection with any corporation program. 724
(b) Been convicted or found guilty of, or entered a plea of 725
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guilty or nolo contendere to, regardless of adjudication, a 726
crime in any jurisdiction which directly relates to the 727
financing, construction, or management of affordable housing or 728
the fraudulent procurement of state or federal funds. The record 729
of a conviction certified or authenticated in such form as to be 730
admissible in evidence under the laws of the state shall be 731
admissible as prima facie evidence of such guilt. 732
(c) Been excluded from any federal funding program related 733
to the provision of housing, including debarment from 734
participation in federal housing programs by the United States 735
Department of Housing and Urban Development. 736
(d) Been excluded from any federal or Florida procurement 737
programs. 738
(e) Offered or given consideration, other than the 739
consideration to provide affordable housing, with respect to a 740
local contribution. 741
(f) Demonstrated a pattern of noncompliance and a failure 742
to correct any such noncompliance after notice from the 743
corporation in the construction, operation, or management of one 744
or more developments funded through a corporation program. 745
(g) Materially or repeatedly violated any condition imposed 746
by the corporation in connection with the administration of a 747
corporation program, including a land use restriction agreement, 748
an extended use agreement, or any other financing or regulatory 749
agreement with the corporation. 750
(2) Upon a determination by the board of directors of the 751
corporation that an applicant or affiliate of the applicant be 752
precluded from participation in any corporation program, the 753
board may issue an order taking any or all of the following 754
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actions: 755
(a) Preclude such applicant or affiliate from applying for 756
funding from any corporation program for a specified period. The 757
period may be a specified period of time or permanent in nature. 758
With regard to establishing the duration, the board shall 759
consider the facts and circumstances, inclusive of the 760
compliance history of the applicant or affiliate of the 761
applicant, the type of action under subsection (1), and the 762
degree of harm to the corporation’s programs that has been or 763
may be done. 764
(b) Revoke any funding previously awarded by the 765
corporation for any development for which construction or 766
rehabilitation has not commenced. 767
(3) Before any order issued under this section can be 768
final, an administrative complaint must be served on the 769
applicant, affiliate of the applicant, or its registered agent 770
that provides notification of findings of the board, the 771
intended action, and the opportunity to request a proceeding 772
pursuant to ss. 120.569 and 120.57. 773
(4) Any funding, allocation of federal housing credits, 774
credit underwriting procedures, or application review for any 775
development for which construction or rehabilitation has not 776
commenced may be suspended by the corporation upon the service 777
of an administrative complaint on the applicant, affiliate of 778
the applicant, or its registered agent. The suspension shall be 779
effective from the date the administrative complaint is served 780
until an order issued by the corporation in regard to that 781
complaint becomes final. 782
Section 11. For the 2024-2025 fiscal year, from the funds 783
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received and deposited into the General Revenue Fund from the 784
state’s allocation from the federal Coronavirus State Fiscal 785
Recovery Fund created under the American Rescue Plan Act of 786
2021, Pub. L. No. 117-2, the sum of $100 million in nonrecurring 787
funds is appropriated to the State Housing Trust Fund for use by 788
the Florida Housing Finance Corporation to implement the Florida 789
Hometown Hero Program established in s. 420.5096, Florida 790
Statutes. 791
Section 12. This act shall take effect upon becoming a law. 792
Ordinance No. 24-______
Page 1 of 13
ORDINANCE NO. 24-_________________
AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA,
AMENDING SECTION 5-15 OF THE OCOEE LAND
DEVELOPMENT CODE (“SPECIFIC USE/DEVELOPMENT
STANDARDS”) TO IMPLEMENT THE PROVISIONS OF
THE LIVE LOCAL ACT, SECTION 166.04151 ET SEQ.,
FLORIDA STATUTES, INCLUDING DEFINING TERMS,
ESTABLISHING MAXIMUM PERMITTED DENSITY,
FLOOR AREA RATIO, AND HEIGHT, ESTABLISHING A
PROCESS FOR ADMINISTRATIVE APPROVAL,
PROVIDING FOR DEED RESTRICTIONS AND ANNUAL
CERTIFICATION, PROVIDING FOR A REDUCTION IN
PARKING REQUIREMENTS, REQUIRING EQUAL
TREATMENT OF AFFORDABLE HOUSING AND
MARKET RATE UNITS, PROVIDING FOR
ENFORCEMENT, PROVIDING FOR CONFLICTS,
CODIFICATION, SEVERABILITY, AND AN EFFECTIVE
DATE.
WHEREAS, on March 29, 2023, the Governor of the State of Florida signed Senate Bill
102, known as the “Live Local Act,” codified as to municipalities at Section 166.04151 et seq.,
Florida Statutes, in an effort to increase the supply of affordable housing in the State of Florida;
and
WHEREAS, on May 16, 2024, the Governor of the State of Florida signed Senate Bill
328, which amended the Live Local Act to, among other things, preempt a local government’s
floor area ratio for qualifying developments, requiring parking reductions when a qualifying
project is located in proximity to certain transportation facilities, and modifying height
entitlements when adjacent to certain single-family neighborhoods;
WHEREAS, the Live Local Act requires municipalities to allow multifamily rental and
mixed use residential development in any area zoned for “commercial, industrial, or mixed use” if
at least 40 percent of the residential units in a proposed multifamily development are rental units
that, for a period of at least 30 years, are “affordable” as defined in Section 420.0004, Florida
Ordinance No. 24-______
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Statutes, and, in the case of a mixed use project, if at least 65 percent of the total square footage is
used for residential purposes, and the project otherwise “meets all other development regulations
and requirements” for multifamily rental development;
WHEREAS, the office of the Attorney General of the State of Florida advised in a letter
dated July 20, 2023 that, as used in the Live Local Act, “the phrase ‘area zoned for commercial,
industrial, or mixed use’ refers only to land located in districts having those specific zoning
classifications, rather than encompassing land in any zoning district where some commercial,
industrial, or mixed use land uses may be permitted”;
WHEREAS, the Ocoee Land Development Code governs development within the
corporate limits of the City of Ocoee pursuant to the requirements of Section 163.3202 and Section
166.041, Florida Statutes; and
WHEREAS, Section 163.3174(4)(c), Florida Statutes, requires the Land Planning Agency
of the City of Ocoee (the “LPA”) to review proposed land development regulations and
amendments thereto for consistency with the adopted Comprehensive Plan, as may be amended;
and
WHEREAS, the LPA held a public hearing on February 13, 2024, to consider an
amendment of the Ocoee Land Development Code to implement and enforce the Live Local Act
and made certain findings that the proposed changes set forth in this Ordinance are consistent with
the Comprehensive Plan and recommended that the City Commission enact the proposed
ordinance; and
WHEREAS, the Ocoee City Commission has determined that it is necessary for the
general welfare of the City to amend the Ocoee Land Development Code consistent with the City’s
broad Home Rule powers under Article VIII, Section 2(b) of the Florida Constitution and Florida
Ordinance No. 24-______
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Statutes § 166.021 in order to provide certification standards and implementation criteria for
proposed development under the Live Local Act; and
WHEREAS, the City Commission finds that this Ordinance serves a legitimate
government purpose and is in the best interests of public health, safety, and welfare of the citizens
of Ocoee;
WHEREAS, the City Commission finds that the land development regulations adopted
herein are consistent with the City’s Comprehensive Plan, including Section VI.A of the Housing
Element, which states, “It is the City’s goal to provide housing with supporting infrastructure for
the anticipated population, with particular emphasis on very low, low, and moderate-income
households in Ocoee.”
NOW, THEREFORE BE IT ENACTED by the City Commission of the City of Ocoee
that:
SECTION 1: AMENDMENT TO SECTION 5-15, ARTICLE V, OCOEE LAND
DEVELOPMENT CODE
Section 5-15 of the Ocoee Land Development Code (“Specific Use/Development
Standards”) shall be amended as shown below. Words that are stricken out are deletions; words
that are underlined are additions; Articles, Sections, Subsections and Provisions not referenced in
this ordinance are not modified:
D. Affordable Housing
(1) Definitions.
(a) Affordable Housing refers to housing that is affordable, as defined in Section
420.0004(3), Florida Statutes.
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(b) Affordable Housing Project refers to an affordable housing project that qualifies
under the Live Local Act, Section 166.04151 et seq, Florida Statutes.
(c) Commercial, as used in Section 166.04151, Florida Statutes, shall mean only the
commercial zoning districts of the city, which consist only of properties zoned C-1, C-2, and
C-3, and no other zoning district.
(d) Eligible Zoning District includes the Commercial and Industrial zoning districts
identified in this Section.
(d) Height within Mile, as used in Section 166.04151, Florida Statutes, shall mean one
(1) mile as a human being can travel along the public streets of the city within the normal
permitted lanes of travel from the center point of the proposed Affordable Housing Project to
the center point of another property. Height within One Mile shall not mean a straight-line
distance as a bird might travel.
(e) Highest Currently Allowed Density, as used in Section 166.04151, Florida Statutes,
shall mean the highest number of units per acre established by the “High Density Residential”
future land use map designation within the adopted City of Ocoee Comprehensive Plan.
Highest Currently Allowed Density does not include densities greater than that permitted in
the High Density Residential land use designation to which a development may be entitled or
the density of any building that has received any bonus, special exception, agreement to
resolve a claim, variance, or as otherwise provided as an incentive for development or
recognized as a non-conforming or grandfathered use.
(f) Highest Currently Allowed Floor Area Ratio, as used in Section 166.04151, Florida
Statutes, shall mean the highest building square footage, calculated based on floor area ratio,
Ordinance No. 24-______
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established by the “Commercial” or “Industrial” future land use map designations within the
adopted City of Ocoee Comprehensive Plan. Highest Currently Allowed Floor Area Ratio
does not include the floor area ratio greater than any established by the Commercial and
Industrial future land use designations or the building square footage or floor area ratio of any
building that has received any bonus, special exception, agreement to resolve a claim,
variance, or as otherwise provided as an incentive for development or recognized as a non-
conforming or grandfathered use.
(g) Highest Currently Allowed Height as used in Section 166.04151, Florida Statutes,
shall only mean the higher of either three (3) stories or an approved and currently allowed
commercial or residential building’s Height Within One Mile of the proposed Affordable
Housing Project, as defined in this Section and as determined by reference to the maximum
height allowed by Table 5-2 in Article V of the Ocoee Land Development Code for a
commercial or residential development. Highest Currently Allowed Height shall not include
any height awarded to any development project as a bonus, special exception, agreement to
resolve a claim, variance, or allowed as a non-conforming or grandfathered use, or include
any projections not used for human occupancy under Section 5-5 of the Ocoee Land
Development Code. However, if the proposed development is adjacent to, on two or more
sides, a parcel zoned for single-family residential use that is within a single-family residential
development with at least 25 contiguous single-family homes, the City may restrict the height
of the proposed development to 150 percent of the tallest building on any property adjacent
to the proposed development, the highest currently allowed height for the property provided
in the municipality’s land development regulations, or 3 stories, whichever is higher. For the
Ordinance No. 24-______
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purposes of this paragraph, the term “adjacent to” means those properties sharing more than
one point of a property line, but does not include properties separated by a public road.
(h) Industrial as used in Section 166.04151, Florida Statutes, shall mean only the I-1
and I-2 industrial zoning districts of the city and no other zoning district.
(i) Live Local Act refers specifically to 2023 Senate Bill 102, signed by the Governor
of Florida on March 29, 2023, effective July 1, 2023, as modified by 2024 Senate Bill 328,
signed by the Governor of Florida on May 16, 2024, and codified as to municipalities at
Section 166.04151 et seq., Florida Statutes.
(j) Major Transportation Hub shall mean any transit station whether bus, train, or light
rail, which is served by public transit with a mix of other transportation options.
(2)Permitted Zoning, Parking, Density, Floor Area Ratio and Height.
(a)Zoning. Affordable housing projects under Live Local Act shall be
permitted only in the Commercial and Industrial zoning districts of the City.
(b)Parking. Affordable Housing Projects must meet all parking requirements
under the Ocoee Land Development Code, except that:
1. The City shall reduce required parking by at least 20% if any of the
following conditions apply:
i. The proposed project is located within one-half (1/2) mile of
a Major Transportation Hub and is accessible to the Major
Transportation Hub by safe, pedestrian-friendly means, such as
sidewalks, crosswalks, elevated pedestrian or bike paths, or other
multimodal design features. A major transportation hub shall mean
Ordinance No. 24-______
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any transit station, whether bus, train, or light rail, which is served
by public transit with a mix of other transportation options.
ii. The proposed project has available parking within 600 feet
of the proposed development which may consist of options such as
on-street parking, parking lots, or parking garages available for use
by residents of the proposed development.
2. The City shall consider a reduction in required parking for a
proposed development located within one-quarter (1/4) mile of a transit stop
accessible from the development, to the extent supported by appropriate
documentation.
(c)Allowed Density and Floor Area Ratio.
1. An Affordable Housing Project is entitled to the Highest Currently
Allowed Density and Floor Area Ratio in the City, as defined in this Section.
2. An Affordable Housing Project may be awarded a density bonus if
it meets the same architectural enhancement requirements for a density
bonus as a project that does not qualify as an Affordable Housing Project.
(d) Allowed Height. An Affordable Housing Project is entitled to the Highest
Currently Allowed Height, as defined in this Section. Building height shall
be measured from the average grade of the crown of a street or streets
abutting the property, measured from the centerline to the roof peak. Within
special flood hazard areas, building height shall be measured from the
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required Design Flood Elevation, as prescribed in Article VII, Part II,
Floodplain Management, of the Land Development Code, to the roof peak.
(3)Compliance with Land Development Regulations. The proposed Affordable
Housing Project must comply with all land development regulations applicable to the zoning
district in which the project is proposed, except only to the extent the Live Local Act expressly
preempts local ordinances with respect to land use, zoning, height, density, floor area ratio, and
parking.
(4) Process for Administrative Approval
(a) Submission. An application for administrative approval of a qualifying
Affordable Housing Project located within an Eligible Zoning District, shall include:
1. Application Fee. Payment of an application fee according to the fee
schedule in effect at the time of the application;
2. Purchase and Sale Agreement. If the applicant is not the owner of record,
then the applicant shall submit a copy of a fully executed contract or agreement to
purchase the real property for the Affordable Housing Project, which shows the dates
of effectiveness and due diligence periods, though the purchase price and any
financing terms may be redacted;
3. Application Form. Any application form required by the city;
4. Project Narrative. The application shall contain a narrative which
demonstrates the Affordable Housing Project’s compliance with Section
166.04151(7)(a) - (g), Florida Statutes.
Ordinance No. 24-______
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5. Site Development Plan. The application shall include a site development
plan complying with Section 4-3 of the Ocoee Land Development Code and shall
include a site data table identifying:
(a) the number of total units;
(b) the number of Affordable Housing units;
(c) the number of dwelling units per acre;
(d) the height of all proposed buildings;
(e) a description of how the tallest building or buildings meet the Highest
Allowed Height;
(f) for any multifamily rental development, calculations demonstrating that at
least forty (40) percent of the residential units are affordable units as defined
by Section 420.0004, Florida Statutes, for a period of at least thirty (30)
years; and
(g) for any mixed-use project, calculations demonstrating that at least 65
percent of the total square footage is used for residential purposes.
6.Building Elevations and Materials. The application shall include
architectural renderings (labeled with compass orientation) and building materials for
all building elevations for each proposed building;
7.Affidavit of Commitment. The application for an Affordable Housing
Project shall include an executed Affidavit of Commitment to City of Ocoee’s
Affordable Housing standards, which shall attest to: (a) a 30-year commitment to
provide Affordable Housing as defined by Section 420.0004, Florida Statutes; (b) an
Ordinance No. 24-______
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acknowledgement of the City’s right to monitor and audit records for a minimum of
30 years of operation; (c) an acknowledgement of the responsibility of the owner and
operator of the Affordable Housing Project to submit an annual Certification of
Compliance, attested to by a certified public accountant, that the tenants residing in
the designated Affordable Housing units meet the reported income eligibility
requirements for Affordable Housing and that the rent charged for at least 40% of the
units provide Affordable Housing under Section 420.0004, Florida Statutes; and (d)
further acknowledge the penalties for non-compliance as set forth in this Section.
8. Any other information reasonably required by the City that is consistent
with the intent and purpose of this Section and the Live Local Act.
(b) Sufficiency Review. Within ten (10) business days of receiving an application for
an Affordable Housing Project, the city shall complete a sufficiency review of the materials
submitted and respond to the applicant that the application is either complete or shall specify
what items are still required. The applicant shall then provide the items required to make the
application complete, which shall then begin another ten (10) business day sufficiency review
period, and so on until a complete application is received. An Application for Building
Permits shall be processed in accordance with Section 553.792, Florida Statutes. A contract
to purchase the real property for which the Affordable Housing Project is proposed must be
in full force and effect during the sufficiency review periods. If any contract expires within
such time periods, then the city shall not begin or complete the sufficiency review.
(c) Review Procedures. The application shall comply with the site plan review
procedures established in Section 4-3, Article IV, except that project applications shall not be
required to undergo public hearings before the Planning and Zoning Commission or the City
Ordinance No. 24-______
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Commission for approval of land use, zoning, density, floor area ratio, or height, as
enumerated in the various subsections of Section 4-3 and in Section 166.04151(7)(a), Florida
Statutes.
(d) The City Manager shall maintain on the City’s website a policy containing the
foregoing procedures for administrative approval.
(5)Recording of Deed Restrictions, Subordination of Liens, and Annual
Certification.
(a) Covenant of Deed Restrictions. When the City approves an Affordable Housing
Project under this Section, the applicant must, prior to approval of a Preliminary Site
Plan, execute and record in the public records of Orange County a Covenant of Deed
Restrictions running with the land with terms acceptable to, and enforceable by the
City that:
1. Prohibits any Affordable Housing unit from being rented or sold at a
price exceeding the threshold for housing that is affordable for very low-income,
low-income, or moderate-income persons, or to a buyer who is not eligible due to
their reported income under Section 420.0004, Florida Statutes, or as subsequently
defined by Florida law;
2. Is binding on the applicant and all successors and assigns for at least 30
years from the date the City issues a Certificate of Occupancy, consistent with the
Live Local Act;
3. Acknowledges the city’s enforcement remedies, including a daily code
enforcement fine for each unit that is in violation of the requirement to provide
Affordable Housing for at least 40 percent of all units for thirty years, and for failure
Ordinance No. 24-______
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to timely provide an annual Certification in which a certified public accountant
attests to compliance with the Live Local Act;
(b)Subordination of Liens. Any mortgage holders or holders of any other
encumbrance on the property proposed for the Affordable Housing Project must
execute and record a subordination of their lien interest to such deed restrictions
prior to, or simultaneously with the recording of the deed restrictions required by
this subsection.
(c)Annual Certification of Compliance. By no later than March 30th of each
full year after a certificate of occupancy is issued, for a total of thirty years from the date
of the certificate of occupancy, the owner or operator of the Affordable Housing Project
shall submit to the City Clerk a Certification in which a certified public accountant attests
that the Affordable Housing Project meets the requirements of Section 166.04151, Florida
Statutes, insofar as:
i. At least 40 percent of the residential units are rented as Affordable
Housing as defined in s. 420.0004, Florida Statutes; and
ii. The tenants living within the designated Affordable Housing units
are eligible to do so based on their reported household income, as defined in Section
420.0004, Florida Statutes.
(6) Equivalent Treatment of all Dwelling Units.
As a condition of approval of any Final Site Plan and prior to the issuance of any site or
building permits for construction of the proposed Affordable Housing Project, such project must
demonstrate and commit that:
Ordinance No. 24-______
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(a) All affordable dwelling units and market rate dwelling units shall be located within
the same structure(s); and
(b) The exterior of the Affordable Housing units shall be indistinguishable from market
rate dwelling units; and
(c) All common areas and amenities shall be accessible and available to all residents,
regardless of whether they reside in Affordable Housing or market rate dwelling units; and
(d) Access to the required Affordable Housing units shall be provided through the same
principal entrance(s) and driveways utilized by all other dwelling units in the project; and
(e) The sizes and number of bedrooms in the affordable dwelling units shall be
proportional to the square footage and number of bedrooms in the market rate dwelling units (e.g.,
if 25 percent of the market rate dwelling units consist of two bedroom units, then 25 percent of the
affordable dwelling units shall also have two bedrooms units).
(7) Enforcement.
(a) Violations of this Section and the commitment to provide Affordable Housing
shall be subject to a fine of no less than $250.00 per day for each unit in violation, either
because an ineligible person resides in the unit or the unit is rented at a level in excess of the
threshold for Affordable Housing, and for each day the Annual Certification of Compliance
is not received by the city by March 30th of every year, as required by this Section. Any
violation must be cured within 30 days, which the City Commission finds is a reasonable
time. In addition to fines that may be assessed if the violation is not cured within 30 days,
the City shall treat the development as a nonconforming use.
Ordinance No. 24-______
Page 14 of 13
(b) The owner and operator shall be liable for and shall reimburse the City for
all costs and reasonable attorney’s fees that the City incurs in the enforcement of these
provisions.
(c) The Special Magistrate of the City of Ocoee, and in the Special Magistrate’s
absence the Code Enforcement Board, shall be authorized to enforce the provisions of this
Section. Any fines assessed shall become a lien on the real property in violation and on any
personal property of the violator if not paid to the City within 60 days of the Order imposing
fines.
(8)Repeal of the Live Local Act. Should the Live Local Act, or any specific portion
thereof, be repealed, the sections of this Ordinance that specifically reference the Live Local Act,
or the specific repealed portion thereof, shall be immediately nullified, except that the annual
Certification of Compliance, the Covenant of Deed Restrictions, and the City’s right to enforce
such deed restrictions, shall continue for thirty (30) years after issuance of a Certificate of
Occupancy.
SECTION 2: SEVERABILITY AND CORRECTION OF ERRORS. The provisions of this
Ordinance are declared to be severable and if any section, paragraph, sentence or word of this
Ordinance or the application as to any person or circumstance is held invalid, that invalidity shall
not affect other sections or words or applications of this Ordinance. If any part of this Ordinance
is found to be preempted or otherwise superseded, the remainder of this Ordinance shall
nevertheless be given full force and effect to the extent permitted by the severance of such
preempted or superseded part. The City Clerk is given liberal authority to ensure proper
codification of this Ordinance, including the right to correct scrivener’s errors.
Ordinance No. 24-______
Page 15 of 13
SECTION 3: CONFLICTS. In the event of a conflict between this Ordinance and any other
ordinance of the City of Ocoee, this Ordinance shall control to the extent of any such conflict.
SECTION 4: EFFECTIVE DATE. This Ordinance shall take effect immediately upon its passage
and in accordance with Florida law.
PASSED AND ADOPTED this _______ day of ____________________, 2024.
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
_________________________________
Melanie Sibbitt, City Clerk Rusty Johnson, Mayor
(SEAL)
LPA HEARING: _________________, 2024
ADVERTISED _________________, 2024
READ FIRST TIME __________________,
2024.
READ SECOND TIME AND ADOPTED
______________________________, 2024.
UNDER AGENDA ITEM NO. __________
FOR USE AND RELIANCE ONLY BY THE
CITY OF OCOEE, FLORIDA; APPROVED
AS TO FORM AND LEGALITY
this ___ day of _____________, 2024.
By: ______________________________
Richard S. Geller
City Attorney