STORAGE NAME: h0943.HAT
DATE: 3/23/2025
1
FLORIDA HOUSE OF REPRESENTATIVES
BILL ANALYSIS
This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: HB 943
TITLE: Real Property and Land Use and Development
SPONSOR(S): Lopez, V.
COMPANION BILL: SB 1730 (Calatayud)
LINKED BILLS: None
RELATED BILLS: None
Committee References
Housing, Agriculture &
Tourism
Intergovernmental Affairs
Civil Justice & Claims
Commerce
SUMMARY
Effect of the Bill:
The bill:
Amends various provisions in the Live Local Act relating to affordable housing, certain building
moratoriums, and reporting requirements.
Requires proposed urban infill development to be administratively approved.
Makes certain qualified developments eligible to receive an exception or waiver for 20 percent of the
impact fees for the development of affordable housing.
Revises the requirements to receive a property tax exemption for certain affordable housing.
Requires local governments to allow the construction of accessory dwelling units (ADUs).
Requires the Florida Housing Finance Corporation to finance housing for veterans and essential service and
high-demand career employees.
Creates expedited foreclosure proceedings for abandoned real property.
Makes it unlawful to discriminate in land use decisions based on a development or proposed development
being affordable housing.
Requires district school boards to adopt best practices for surplus land programs.
Fiscal or Economic Impact:
The bill has an indeterminate impact on local governments and the private sector.
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
ANALYSIS
EFFECT OF THE BILL:
Affordable Housing Development
The bill amends various provisions in the Live Local Act.
The bill requires a local government
1 to approve the development of affordable housing if the following
requirements are met:
The owner of the parcel is a religious institution.
2
At least 40 percent of the residential units included in the development are for housing that is affordable
and the project has an affordability period of at least 30 years.
The parcel is not located within 500 feet of a military installation
3 or a commercial service airport.
4
1
Local government means any county or municipality. S. 163.3164(29), F.S.
2
Religious institution means any church, synagogue, or other established physical place for worship at which nonprofit
religious services and activities are regularly conducted and carried on. S. 170.201(2), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
2
State and local laws and regulations, other than land use or zoning regulations, apply to the parcel. (Section
1 for counties; Section 4 for municipalities.)
The bill also requires
5 local governments to authorize multifamily and mixed use residential as allowable uses, if at
least 40 percent of the residential units in a proposed multifamily or mixed-use residential development are rental
units that have an affordability period of 30 years or more, on:
Any site owned by the local government, a district school board, or a religious institution; and
Any area zoned for commercial, industrial, or mixed use, or any zoning district not zoned solely for use as a
single-family home or duplex. (Section 1 for counties; Section 4 for municipalities.)
Under the bill, local governments must authorize the inclusion of an adjacent parcel of land as part of the
multifamily development, regardless of the land use designation on the adjacent parcel, if the residential units to be
built on the adjacent parcel comply with the above requirements. (Section 1 for counties; Section 4 for
municipalities.)
The bill requires areas zoned for mixed use by a local government, notwithstanding any other local land
development regulation categorization or title, to be defined as areas that include both residential and
nonresidential uses, regardless of whether the residential or nonresidential uses are permitted as:
Principal use,
Conditional use,
Ancillary use,
Special use,
Unusual use,
Accessory use,
Planned unit development, or
Planned development. (Section 1 for counties; Section 4 for municipalities.)
Additionally, the bill provides that affordable or workforce units that receive any incentive under current law
6 also
qualify as affordable as long as the units satisfy affordability requirements
7 and local regulations. (Section 1 for
counties; Section 4 for municipalities.)
The bill requires a proposed multifamily or mixed-use residential development to be administratively approved,
without further action by the board of county commissioners or governing body, as applicable, or any quasi-
judicial board of the reviewing body, if the development satisfies the local government’s land development
regulations for multifamily and mixed-use residential developments in areas zoned for such use, density, intensity,
and height, with the exception of provisions establishing allowable densities, floor area ratios, height and land use,
including mixed use and minimum nonresidential or commercial floor area requirements. The bill requires the
removal or demolition of an existing structure to be performed as part of the proposed development to also be
administratively approved. (Section 1 for counties; Section 4 for municipalities.)
Under the bill, if a property owner files a site plan application for an affordable housing project, the administrative
review process must be based solely on the land development regulations in effect as of the date of filing the
3
Military installation means one of 16 military installations identified in s. 163.3175(2)(a)-(p), F.S.
4
Commercial service airport means a primary airport as defined in 49 U.S.C. § 47102 which is classified as a large, medium, or
small hub airport by the Federal Aviation Administration. S. 332.0075(1)(a), F.S.
5
This requirement is notwithstanding any other law, local ordinance, or regulation to the contrary, including any local
moratorium established after March 29, 2023. (Section 1 for counties; Section 4 for municipalities.)
6
In exchange for a developer fulfilling the requirements of s. 125.01055(2), F.S. (for a county), or s. 166.04151(2), F.S. (for a
municipality), a local government must provide incentives to fully offset all costs to the developer of its affordable housing
contribution or linkage fee. Such incentives may include, but are not limited to: allowing the developer density or intensity
bonus incentives or more floor space than allowed under the current or proposed future land use designation or zoning;
reducing or waiving fees, such as impact fees or water and sewer charges; or granting other incentives. See ss. 125.01055(4)
and 166.04152(4), F.S.
7
See s. 420.0004(3), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
3
application. Further, if an action is filed against a local government to challenge the adoption or enforcement of a
local ordinance, resolution, or other local regulation on the grounds that it is expressly preempted by state law, the
bill requires:
A court to expedite the proceeding and render a decision within 30 days after service of process.
A notice of appeal to be filed and served within 30 days after the rendition of the judgment appealed from.
The Supreme Court to adopt rules by October 1, 2025, to ensure the proceedings are handled expeditiously
and consistently with the foregoing provisions. (Section 1 for counties; Section 4 for municipalities.)
Prohibited Acts
The bill prohibits a local government from:
Requiring a proposed multifamily or mixed-use residential development to obtain an amendment to a
development of regional impact, amendment to a development agreement, or amendment to a restrictive
covenant, notwithstanding any other law, local ordinance, or regulation to the contrary.
Requiring more than 10 percent of the total square footage of a mixed-use residential project be used for
nonresidential purposes. (Section 1 for counties; Section 4 for municipalities.)
The bill also prohibits local governments from restricting or taking any action that has the effect of restricting:
The maximum lot size of a proposed multifamily or mixed-use residential development below the highest
maximum lot size allowed on or after July 1, 2023, on any unincorporated land in the local government
where multifamily or mixed-use residential development is allowed pursuant to the local government’s
land development regulations.
The maximum lot coverage of a proposed multifamily or mixed-use residential development below 70
percent. (Section 1 for counties; Section 4 for municipalities.)
The bill preempts any local government ordinance, resolution, or action that has the effect, either directly or
indirectly, of doing any of the following, and provides that any such ordinance, resolution, or action that does any
of the following is superseded by state law:
Limiting the height, floor area ratio, or density of an affordable housing project;
Unreasonably delaying the development or construction of an affordable housing project, including, but not
limited to, imposing a moratorium;
Restricting the manner in which affordable units are developed or accessed within a project or regulating
the types of units in the project; or
Restricting or limiting an affordable housing project in any other way. (Section 1 for counties; Section 4 for
municipalities.)
The bill prohibits a local government’s review or approval of an application for a development permit or
development order from being conditioned on the waiver, forbearance, or abandonment of any affordable housing
development right under law, and provides that any such waiver, forbearance, or abandonment is void. (Section 1
for counties; Section 4 for municipalities.)
Reporting Requirements
Beginning June 30, 2026, the bill requires all local governments to submit an annual report to the state planning
agency
8 that includes:
All litigation initiated under s. 125.01055(1), F.S., for counties, or s. 166.04151(1), F.S., for municipalities,
the status of the case, and, if applicable, the final disposition of the case.
All actions the local government has taken on any affordable housing project, including, at minimum, the
project size, density, and intensity, and the number of units and the number of affordable units for such
proposed project.
8
State land planning agency means the Department of Commerce. S. 163.3164(46), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
4
For any proposed development that is denied or not accepted, all actions the local government has taken on
such proposed development and an explanation for why such actions were taken. (Section 1 for counties;
Section 4 for municipalities.)
Under the bill, the state land planning agency must also provide an annual report to the Governor, the President of
the Senate, and the Speaker of the House of Representatives regarding local governments’ compliance with
Florida’s affordable housing project development laws. (Section 1 for counties; Section 4 for municipalities.)
Building Moratoriums
The bill prohibits a local government from initiating or enforcing zoning-in-progress or a building moratorium on
affordable housing developments for which the local government has approved the development’s preliminary site
plan. Additionally, the bill requires each local government to:
Maintain on its website a policy containing the zoning map and zoning regulations in effect on July 1, 2023,
in addition to the procedures and expectations for certain administrative approval.
Reduce parking requirements by at least 20 percent for affordable housing developments, or by 100
percent for structures that are 20,000 square feet or less.
Approve a building permit plan review for proposed affordable housing developments within 60 days, and
prioritize a building permit plan review for affordable housing projects over other development projects.
(Section 1 for counties; Section 4 for municipalities.)
The bill also prohibits local governments from imposing a building moratorium that has the effect of delaying the
permitting of construction of a multifamily project that would otherwise qualify for:
An affordable housing ad valorem tax exemption.
9
Any grant, loan or other incentive provided for the development of affordable housing under ch. 420, F.S.
Any abatement of development restrictions.
10 (Section 1 for counties; Section 4 for municipalities.)
The bill creates a cause of action against a local government if a property owner of certain multifamily projects is
adversely affected by a building moratorium imposed in violation of the bill’s provisions. If the court finds that a
local government has committed a violation, the court may provide injunctive relief, compensatory damages, and
reasonable attorney fees and costs,
11 not to exceed $100,000, to a prevailing plaintiff. (Section 1 for counties;
Section 4 for municipalities.)
Under the bill, if the owner of an administratively approved proposed development has acted in reliance on that
administrative approval, the owner has a vested right to proceed with development under the relevant laws,
regulations, and ordinances at the time such rights vested, if the property continues to comply with the
requirements of s. 125.01055 (7), F.S., for counties, and s. 163.04151(7), F.S., for municipalities. (Section 1 for
counties; Section 4 for municipalities.)
Miscellaneous
The bill provides that, regardless of terminology used in a local government’s land development regulations, the
following terms are defined as follows:
“Allowable use” means the intended uses identified in a local government’s land development regulations
which are authorized within a zoning category as a use by right, without the requirement to obtain a
variance or waiver. The term does not include uses that are accessory, ancillary, or incidental to the
allowable uses or allowed only on a temporary basis.
9
See ss. 196.1978 and 196.1979, F.S.
10
See s. 125.01055 (7), F.S., for counties, and s. 163.04151(7), F.S., for municipalities.
11
For purposes of these provisions, reasonable attorney fees and costs means the reasonable and necessary attorney fees and
costs incurred for all preparations, motions, hearings, trials, and appeals in a proceeding. The term does not include any
attorney fees or costs directly incurred by or associated with litigation to determine an award of reasonable attorney fees or
costs. (Section 1 for counties; Section 4 for municipalities.) JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
5
“Commercial use” means activities associated with the sale, rental, or distribution of products or the sale or
performance of services. The term includes, but is not limited to, retail, office, entertainment, and other for-
profit business activities.
“Planned unit development” means an area of land that is planned and developed as a single entity or in
approved stages with uses and structures substantially related to the character of the entire development,
or a self-contained development in which the subdivision and zoning controls are applied to the project as
a whole rather than to individual lots. (Section 1 for counties; Section 4 for municipalities.)
The bill allows the prevailing party in a challenge under s. 125.01055(1), F.S., for counties, or s. 166.04151(1), F.S.,
for municipalities, to recover attorney fees and costs, including reasonable appellate attorney fees and costs,
notwithstanding s. 57.112(6), F.S. (Section 1 for counties; Section 4 for municipalities.)
Impact Fees
Under the bill, qualified developments that are authorized must receive an exception or waiver for 20 percent of
the impact fees for the development of, or construction of the portion of the development that is, affordable
housing. (Section 2.)
Procedure for Adopting Certain Ordinances and Resolutions
The bill requires a local government’s governing body or board of county commissioners (as applicable), which
designates the character of privately owned property as a historical landmark without the consent of the property
owner, to be accompanied by a finding by the governing body, based on substantial competent evidence, that the
historic significance of the subject property is commensurate, to an equal or greater degree, with property that is
already designated as a historic landmark within the municipality. (Section 3.)
Urban Infill and Redevelopment Areas
The bill requires a proposed urban infill development under Florida’s Growth Policy Act to be administratively
approved, without needing a comprehensive plan amendment, rezoning, or variance for the approval. This
requirement is notwithstanding any ordinance to the contrary existing on July 1, 2025. (Section 5.)
Community Planning Act
The bill amends the definitions of the following terms in the Community Planning Act (CPA) to mean:
“Compatibility” means a condition in which land uses or conditions can coexist in relative proximity to each
other in a stable fashion over time such that no use or condition is unduly negatively impacted directly or
indirectly by another use or condition. All residential land use categories are deemed to be compatible with
each other.
“Urban service area” means areas in which public facilities and services, including, but not limited to,
central water and sewer capacity and roads, are already in place or may be expanded by the local
government or the private sector as evidenced by an executed agreement with the local government to
provide urban services within the local government's 20-year planning period. (Section 6.)
The bill prohibits optional elements of a comprehensive plan under the CPA from containing policies that restrict
the density or intensity established in a future land use element. Additionally, the bill:
Requires that where data is relevant to required and optional elements, consistent data must be used,
including population estimates and projects; and
Eliminates the option to use alternative data to justify a plan amendment. (Section 7.)
The bill clarifies that a local government’s future land use element under a comprehensive plan must discourage
the proliferation of urban sprawl by planning for future development in a manner consistent with the CPA’s
requirements for elements of a comprehensive plan. (Section 7.)
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6
The bill requires the approval of an increase in height or floor area ratio in a local government’s land development
regulations by a local government, commission, council, or board to be by ordinance with a simple majority vote.
For purposes of these provisions, “floor area ratio” includes floor lot area. (Section 8.)
Accessory Dwelling Units
The bill requires local governments to adopt an ordinance to allow accessory dwelling units (ADUs) in any area
zoned for single-family residential use. The bill prohibits local governments from unreasonably increasing (or in
effect unreasonably increasing) the cost to construct, in effect prohibiting the construction of, or extinguishing the
ability to otherwise construct, an ADU. Such regulation does not include:
Restrictions on the terms of rentals that do not apply generally to other housing in the same district or
zone.
Parking requirements and minimum lot size requirements that do not apply generally to other housing in
the same district or zone, other lot design regulations that unreasonably increase the cost to construct, or
unreasonably extinguish the ability to construct an accessory dwelling unit on a lot.
Discretionary conditional use permit procedures or standards that do not apply generally to other housing
in the same district or zone. (Section 9.)
The bill removes the requirement for a building permit application to construct an ADU to include an affidavit from
the applicant which attests that the unit will be rented at an affordable rate to an extremely-low-income, very-low-
income, low-income, or moderate-income person or persons. (Section 9.)
Beginning October 1, 2025, and by October 1 every year thereafter, the bill requires local governments to submit
an annual report to the Department of Commerce (Department), in a form and manner prescribed by the
Department, and post publicly on its website, the following information for the previous fiscal year:
The number of applications to construct new ADUs, the number of new ADUs that have been approved, and
the number of new ADUs that have been denied, including the reason for denial.
The number of allowable ADUs located in the jurisdiction; the number of ADUs, attached or unattached,
which are not allowed by an ordinance; and the number of single-family homes in a zoning district in which
ADUs are allowed by an ordinance. (Section 9.)
The bill authorizes the Department to adopt rules to administer and enforce the above reporting requirements.
(Section 9.)
Homestead Exemption
The bill prohibits the owner of a property with an ADU from being denied a homestead exemption or homestead
property assessment limitation solely on the basis of the property containing an ADU which may be rented. Under
the bill, if the ADU is rented by the property owner:
The assessment of the ADU must be separated from the homestead property.
The rental of the ADU by the owner may not be construed as an abandonment of the dwelling previously
claimed to be a homestead,
12 provided the dwelling is physically occupied by the owner. (Section 9.)
If an ADU is not rented by the property owner, the bill requires the assessment of the ADU to be considered part of
the homestead property. (Section 9.)
Affordable Housing Property Exemption
For property to be eligible for a local government’s affordable housing property exemption, the bill requires a
portion of the property to be:
Used to house natural persons or families whose household income meets certain requirements;
13
12
See s. 196.061, F.S.
13
See s. 196.1979(1)(a)1., F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
7
Within a multifamily project containing at least the minimum number of residential units as defined by the
local government. A local government may set a minimum residential unit threshold that deems a property
eligible for the exemption for properties that exceed 15,000 square feet, at a minimum of 5 units not to
exceed a minimum of 50 residential units; or
An ADU (Section 10.)
Under the bill, qualified properties may receive an ad valorem property tax exemption up to 100 percent of the
assessed value of an ADU on the property if the ADU is used to provide affordable housing that meets the
requirements of s. 196.1979, F.S. (Section 10.)
Airport Zoning Regulations
The bill clarifies that local governments are not required to authorize an affordable housing development that is
located within one-quarter of a mile laterally from the edge of an airport’s runway and within an area that is the
width of one-quarter of a mile extending at right angles from the end of the runway for a distance of 10,000 feet of
any runway for an existing commercial service airport or planned commercial service airport runway identified in
the local government’s airport master plan. For purposes of these provisions, “commercial service airport” means a
primary airport as defined in 49 U.S.C. § 47102 which is classified as a large, medium, or small hub airport by the
Federal Aviation Administration.
14 (Section 11.)
Housing for Veterans and Essential Service Employees
The bill requires the Florida Housing Finance Corporation (Corporation) to finance projects that provide housing
near military installations and U.S. Department of Veterans Affairs medical centers or outpatient clinics in the state,
with preference given to projects that incorporate critical services for servicemembers, their families, and
veterans, such as mental health treatment services, employment services, and assistance with transition from
active-duty service to civilian life. (Section 12.)
The bill also requires the Corporation to finance projects that provide housing in areas of critical housing shortage
for essential service and high-demand career employees through a public-private housing partnership agreement
with major public and private sector employers for whom housing shortages are affecting recruitment and
retention of workers. Additionally, the bill:
Requires private sector employers to provide land and financial support for the housing projects under
these provisions.
Prohibits housing under these provisions from being exclusive to any specific employee group. (Section
12.)
Expedited Foreclosure Proceedings for Abandoned Real Property
The bill allows a claimant, in a foreclosure proceeding under Florida’s laws for foreclosure of mortgages and
statutory liens,
15 to file a motion with the trial court for a judicial determination that certain residential real
property is abandoned real property. The bill requires the claimant to file a sworn affidavit with the trial court
attesting that the residential real property is abandoned real property, and any other relevant documentation,
including photographic documentation. Upon filing of the motion, the bill requires the trial court to set the date
and time for a hearing on the motion, which must be conducted at least 15 days but no more than 25 days after the
filing of the motion. (Section 13.)
Under the bill, the claimant must:
Give written notice to the homeowner of the abandoned property and to each known delinquent party.
Promptly send or deliver notice to the last known mailing address, e-mail address, and telephone number
of the homeowner and to each known delinquent party. The notice must:
14
See s. 332.0075(1)(a), F.S.
15
See ch. 702, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
8
o State that a motion has been filed with the trial court to make a judicial determination as to
whether the residential real property is abandoned real property and that a hearing regarding the
motion has been set.
o State the contact information of the trial court to which the motion was filed and the date and
location of the hearing on the motion.
o State the bill’s definition of abandoned real property.
o State the possible outcomes if the court makes a judicial determination that the residential real
property is abandoned real property, including the possibility of an expeditious foreclosure on the
property.
o State that the homeowner or delinquent party has the right to file an affidavit attesting to legal
residence at the property, or any other documentation of legal residence at the property, at the time
of the hearing and may appear personally or by way of an attorney at the hearing.
o State that a mortgagor, lawful occupant, or adverse possessor of the residential real property may
contact the trial court for information about the motion and hearing or to object on the record to
the motion.
o Provide copies of the motion and any documentation in support of the motion, including
photographic and other relevant documentation.
Conspicuously post on the residential real property a notice printed in at least 12-point uppercase and
boldfaced type. The posted notice must also include the information required for the mailed and e-mailed
notice described above.
File with the trial court photographic documentation of compliance with these provisions after posting the
notice on the residential real property. (Section 13.)
At the hearing on the motion, if the trial court finds by a preponderance of the evidence that the residential real
property is abandoned real property, the bill requires the court to render a declaratory judgment in favor of the
claimant and immediately proceed to a trial of foreclosure. If the trial court finds at the foreclosure trial that the
abandoned real property meets all requirements necessary to enter a judgement of foreclosure, the bill requires
the court to promptly order the clerk to schedule a public sale of the abandoned real property. (Section 13.)
The bill provides that if a mortgagor, lawful occupant, or person claiming adverse possession of the abandoned
property objects to the trial court's judicial determination described above and submits the appropriate
documentation with the court, the court may not enter a declaratory judgment in favor of the claimant. If, however,
sufficient evidence is presented to the court that the property is not abandoned real property, the court shall
rescind the orders it previously issued. (Section 13.)
Under the bill, residential real property is considered abandoned if the homeowner or delinquent party delivers a
written, signed statement declaring the residential real property to be abandoned; or if the property is residential
real property that a homeowner does not continue to occupancy or use, and at least three of the following
indications of abandonment are met:
Furnishings and personal items consistent with residential occupancy are not present on the property;
Public utility services, such as gas, electric, or water utilities, are disconnected;
Windows on the property are boarded up or closed off; smashed, broken, or unhinged; or window panes
are broken and unrepaired;
Statements are provided by neighbors, delivery agents, or government employees that the property is
vacant;
Doors on the property are substantially damaged, broken, unhinged, or conspicuously open;
The property is stripped of copper or any other nonferrous metal, including, but not limited to, copper,
copper alloy, brass, aluminum, bronze, lead, zinc, nickel, and alloys thereof, or any interior fixtures are
removed;
At least one report has been received by law enforcement officials of trespassing, vandalism, or other illegal
activity on the property within the immediately preceding 6 months;
The property has been declared unfit for occupancy and ordered to remain vacant and unoccupied under
an order issued by a municipal authority or county authority, or by a court of competent jurisdiction; JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
9
Construction has been initiated on the property but is discontinued before completion, leaving the property
unsuitable for occupancy, and construction has not taken place for at least 12 months;
Newspapers, circulars, flyers, or mail has accumulated on the property or the United States Postal Service
has discontinued delivery to the property;
Rubbish, trash, debris, neglected vegetation, or natural overgrowth has accumulated on the property;
Hazardous, noxious, or unhealthy substances or materials have accumulated on the property;
The homeowner or a representative for the property cannot be reached after a credible attempt to
communicate; or
Other credible indications exist indicating that the homeowner has vacated and abandoned the property.
(Section 13.)
The above provisions do not apply to residential real property that is:
Subject to an action to quiet title;
Subject to a probate action;
The subject of any other litigation where the ownership of the property is actively disputed;
An unoccupied dwelling or building undergoing construction, renovation, or any other manner of
rehabilitation, which complies with all applicable state and local permitting requirements and regulations.
(Section 13.)
Prohibited Discrimination in Land Use Decisions
The bill clarifies that it is unlawful to discriminate in land use decisions or the permitting of development based on
race, color, national origin, sex, disability, familial status, religion, or, except as other provided by law, the source of
financing of a development or proposed development or based on the development or proposed development
being affordable housing. (Section 14.)
To ensure that courts may assess damages for claims filed under the above provisions, the bill waives sovereign
immunity for the state, its agencies, and its political subdivisions for causes of action based on the application of
the above provisions. The waiver, however, is limited only to actions brought under those provisions. A violation of
the provisions may be remedied as provided in Florida’s Fair Housing Act.
16 (Section 14.)
The Legislature’s intent is that the bill’s changes to the above provisions are remedial and clarifying in nature. The
bill’s changes apply retroactively for any causes of action filed on or before the effective date of the bill, which is
July 1, 2025. (Section 15.)
District School Board’s Surplus Land Programs
The bill requires a district school board to use portions of school sites purchased within the guidelines of the State
Requirements for Educational Facilities land deemed not usable for educational purposes because of location or
other factors, or land declared as surplus by the board. The bill also requires each district school board’s most
recent and all future educational plan surveys to be updated to include an inventory of surplus lands. (Section 17.)
Additionally, the bill requires a district school board to adopt best practices for surplus land programs, including,
but not limited to:
Establishing eligibility criteria for the receipt or purchase of surplus land by developers.
Making the process for requesting surplus lands publicly available.
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 17.)
The bill has an effective date of July 1, 2025. (Section 18.)
16
See s. 760.35, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
10
RULEMAKING:
The bill authorizes the Department of Commerce (Department) to adopt rules to administer and enforce the bill’s
reporting requirements for local governments relating to accessory dwelling units, including the form that local
governments will use to submit the reports. (Section 9.)
Lawmaking is a legislative power; however, the Legislature may delegate a portion of such power to executive
branch agencies to create rules that have the force of law. To exercise this delegated power, an agency must
have a grant of rulemaking authority and a law to implement.
FISCAL OR ECONOMIC IMPACT:
LOCAL GOVERNMENT:
The bill has an indeterminate impact on local governments that are subject to the bill’s requirements to authorize
the development of affordable housing.
PRIVATE SECTOR:
The bill has an indeterminate positive impact on the private sector to the extent that the bill facilitates, and results
in an increase in the availability of, affordable housing in the state.
RELEVANT INFORMATION
SUBJECT OVERVIEW:
Affordable Housing
Housing is considered affordable when monthly rents or monthly mortgage payments, including taxes, insurance,
and utilities, do not exceed 30 percent of a family’s gross income.
17 Over 2.4 million low-income Florida households
pay more than 30% of their incomes towards housing, which is the maximum amount considered affordable by
experts.
18 Over half of these households, or 1.3 million low-income households, spend more than 50% of their
income towards housing costs.
19 This makes it difficult for those households to save for retirement or emergencies
and difficult to afford other necessities such as food and childcare.
20
Eligibility to participate in Florida’s state and federally-funded housing programs is determined by area median
income (AMI) or statewide median family income, which is published annually by the United States Department of
Housing and Urban Development (HUD).
21 In Florida, the current statewide AMI for a family of four is $88,600 (as
family size changes, the income range also varies):
22
Extremely-low-income – earning up to 30 percent AMI (at or below $26,600);
23
Very-low-income – earning from 30.01 to 50 percent AMI ($26,601 to $44,300);
24
Low-income – earning from 50.01 to 80 percent AMI ($44,301 to $70,900);
25 and
Moderate-income – earning from 80.01 to 120 percent of AMI ($70,901 to $106,320).
26
17
S. 420.0004(3), F.S.
18
Florida Housing Coalition, 2024 Home Matters Report, p. 2. https://flhousing.org/wp-content/uploads/2024/08/FHC-2024-
Home-Matters-Report.pdf (last visited Mar. 21, 2025).
19
Id.
20
Id.
21
See U.S. Dept. of Housing and Urban Development: Office of Policy Development and Research, Income Limits,
https://www.huduser.gov/portal/datasets/il.html#documents_2024 (last visited Mar. 21, 2025).
22
U.S. Dept. of Housing and Urban Development: Office of Policy Development and Research, FY 2024 State Income Limits:
Florida,
https://www.huduser.gov/portal/datasets/il/il2024/2024summary.odn?inputname=STTLT*1299999999%2BFlorida&select
ion_type=county&stname=Florida&statefp=12.0&year=2024 (last visited Mar. 21, 2025).
23
Id. See also s. 420.0004(9), F.S.
24
Supra note 22. See also s. 420.0004(17), F.S.
25
Supra note 22. See also s. 420.0004(11), F.S.
26
Supra note 22. See also s. 420.0004(12), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
11
As of 2024, Florida had only 24 affordable and available rental units for every 100 extremely low-income renters.
27
In addition, there were little to no communities in Florida that could provide enough housing to support this group
of renters, which is primarily made up of low-income workers, retirees, and people with disabilities.
28
Florida Housing Finance Corporation
The Florida Housing Finance Corporation (Corporation) was created in 1997 as a public-private entity to assist in
providing a range of affordable housing opportunities for Floridians.
29 The Corporation is held by the state and
housed within the Department of Commerce (Department).
30 Additionally, the Corporation is a separate budget
entity and its operations are not subject to control, supervision, or direction by the Department.
31
The Corporation’s mission is to increase the supply of safe, affordable housing for individuals and families in
Florida.
32 The Corporation encourages the investment of private capital and facilitates public and private sector
housing partnerships.
33 As a financial institution, the Corporation administers federal and state resources to
finance the development and preservation of affordable rental housing and assist homebuyers with financing and
down payments.
34
The Corporation may prevent an applicant or an applicant’s affiliate from participating in any of its programs
under certain circumstances if the applicant or affiliate has:
Made a material misrepresentation or engaged in fraudulent actions in connection with any Corporation
program;
Been convicted or found guilty of, or entered a plea of guilty or nolo contendere
35 to, a crime in any
jurisdiction which directly relates to the financing, construction, or management of affordable housing or
the fraudulent procurement of state or federal funds;
Been excluded from any federal funding program related to providing housing, including debarment from
participation in federal housing programs by the U.S. Department of Housing and Urban Development;
Been excluded from any federal or Florida procurement programs;
Offered or given consideration, other than the consideration to provide affordable housing, with respect to
a local contribution;
Demonstrated a pattern of noncompliance and a failure to correct any such noncompliance after notice
from the Corporation in the construction, operation, or management of one or more developments funded
through a Corporation program; or
Materially or repeatedly violated any condition imposed by the corporation in connection with the
administration of a corporation program, including a land use restriction agreement, an extended use
agreement, or any other financing or regulatory agreement with the corporation.
36
Land Use for Affordable Housing Development
27
Supra note 18, at p. 2.
28
Id.
29
See ch. 97-167, Laws of Fla.
30
S. 420.504(1), F.S.
31
S. 420.504(3), F.S.
32
S. 420.502, F.S. See also Florida Housing Finance Corporation, About Florida Housing,
https://www.floridahousing.org/about-florida-housing/ (last visited Mar. 21, 2025);
33
S. 420.502, F.S. See also Office of Program Policy Analysis & Government Accountability, Report No. 09-S15: Florida Housing
Finance Corporation Overview, The Florida Legislature Sunset Review, Jan. 2009, p. 1.
https://oppaga.fl.gov/Documents/Reports/09-15S.pdf (last visited Mar. 21, 2025).
34
See Florida Housing Finance Corporation, About Florida Housing, https://www.floridahousing.org/about-florida-housing/
(last visited Mar. 21, 2025).
35
By entering a plea of nolo contendere, a defendant does not admit the allegations of the charge against him or her in a
technical sense, but rather represents the defendant’s unwillingness to contest the charge. Grizzard v. State, 881 So. 2d 673, at
676-677 (Fla. Dist. Ct. App. 2004). See also, Vinson v. State, 345 So.2d 711 (Fla.1977); Kelly v. Dep't of Health & Rehab. Serv., 610
So.2d 1375 (Fla. 2d DCA 1992).
36
S. 420.518(1), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
12
All development, both public and private, and all development orders
37 approved by a local government must be
consistent with the local government’s comprehensive plan.
38 The Growth Management Act requires every county
and municipality to create and implement a comprehensive plan to guide future development.
39 A comprehensive
plan is intended to provide for the future use of land, which contemplates a gradual and ordered growth, and
establishes a long-range maximum limit on the possible intensity of land use.
A locality’s comprehensive plan lays out the locations for future public facilities, including roads, water and sewer
facilities, neighborhoods, parks, schools, and commercial and industrial developments. A comprehensive plan is
made up of 10 required elements, each laying out regulations for a different facet of development.
40
The future land use element designates proposed future general distribution, location, and extent of the uses of
land. Specified use designations include those for residential, commercial, industry, agriculture, recreation,
conservation, education, and public facilities. The approximate acreage and the general range of density or
intensity of use must be provided for each land use category.
41 The specific use and intensities for specific parcels
are decided by a more detailed, implementing zoning map.
42
The housing element sets forth guidelines and strategies for the creation and preservation of affordable housing
for all current and anticipated future residents of the jurisdiction, elimination of substandard housing conditions,
provision of adequate sites for future housing, and distribution of housing for a range of incomes and types.
43
A comprehensive plan is implemented through the adoption of land development regulations
44 that are consistent
with the plan and that contain specific and detailed provisions necessary to implement the plan.
45 Such regulations
must, among other requirements, regulate the subdivision of land and the use of land for the land use categories in
the land use element of the comprehensive plan.
46 Substantially affected persons have the right to maintain
administrative actions that ensure land development regulations are implemented and consistent with the
comprehensive plan.
47
Development that does not conform to the comprehensive plan may not be approved by a local government unless
the local government first amends its comprehensive plan. State law requires a proposed comprehensive plan
amendment to receive two public hearings, the first held by the local planning board and subsequently by the
governing board.
48 Following the hearings, the local government must transmit the plan to several statutorily
identified reviewing agencies, including the Department of Commerce (Department), for review.
49 Most plan
37
“Development order” means any order granting, denying, or granting with conditions an application for a development
permit. See s. 163.3164(15), F.S. “Development permit” includes any building permit, zoning permit, subdivision approval,
rezoning, certification, special exception, variance, or any other official action of local government having the effect of
permitting the development of land. See s. 163.3164(16), F.S.
38
S. 163.3194(3), F.S.
39
S. 163.3167(2), F.S.
40
S. 163.3177(6), F.S. The 10 required elements include capital improvements; future land use plan; transportation; general
sanitary sewer, solid waste, drainage, potable water, and natural groundwater aquifer recharge; conservation; recreation and
open space; housing; coastal management; intergovernmental coordination; and property rights. Throughout statutes exist
plans and programs that may be added as optional elements.
41
S. 163.3177(6)(a), F.S.
42
Richard Grosso, A Guide to Development Order "Consistency" Challenges Under Florida Statutes Section 163.3215, 34 J.
Envtl. L. & Litig. 129, 154 (2019) citing Brevard Cty. v. Snyder, 627 So. 2d 469, 475 (Fla. 1993).
43
S. 163.3177(6)(f), F.S.
44
“Land development regulations” means ordinances enacted by governing bodies for the regulation of any aspect of
development and includes any local government zoning, rezoning, subdivision, building construction, or sign regulations or
any other regulations controlling the development of land, except that this definition does not apply in s. 163.3213. See s.
163.3164(26), F.S.
45
S. 163.3202, F.S.
46
Id.
47
S. 163.3213, F.S.
48
Ss. 163.3174(4)(a), F.S. and 163.3184, F.S.
49
S. 163.3184, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
13
amendments are placed into the expedited state review process, while plan amendments relating to large-scale
developments are placed into the state coordinated review process.
50
Live Local Act
The Live Local Act, which became law in 2023, preempts certain county and municipal zoning and land use
decisions to encourage development of affordable multifamily rental housing in targeted land use areas.
51
Specifically, counties and municipalities must allow a multi-family or mixed-use residential
52 rental development
in any area zoned for commercial, industrial, or mixed-use if at least 40 percent of the residential units in the
development are rental units that, for a period of at least 30 years, meet certain affordability requirements.
53
Local governments are prohibited from restricting the density
54 of qualifying developments below the highest
currently allowed density
55 on land within its jurisdiction where residential development is allowed and may not
restrict the height below the highest currently allowed height for a commercial or residential development in its
jurisdiction within one mile of the proposed development or three stories, whichever is higher.
56 Local
governments are also prohibited from restricting the floor area ratio of a proposed development below 150
percent of the highest currently allowed floor area ratio on land within its jurisdiction where residential
development is allowed.
57
An application for a development must be administratively approved, and no further action is required from the
governing body of the local government, if the development satisfies the local government’s land development
regulations for multifamily in areas zoned for such use and is otherwise consistent with the jurisdiction’s
comprehensive plan, with the exception of provisions establishing density, floor area ratios, height, and land use
requirements.
58
A local government must consider reducing parking requirements for these developments if they are located
within one-quarter mile of a transit stop, as the term is defined in the local government’s land development code,
and the transit stop is accessible from the development.
59
These provisions do not apply to recreational and commercial working waterfronts in industrial areas.
60 Qualifying
developments must comply with all other applicable state and local laws and regulations.
61
These provisions are effective until October 1, 2033.
62
50
See ss. 163.3184 and 380.06, F.S. In the Expedited State Review Process, DEO reviews and approves or amends the proposed
comprehensive plan amendment. This process can take 4 to 6 months. The State Coordinated Review Process is a more
thorough, complex, multi-phase process. For more information, see Florida Commerce, Amendments that Must Follow the State
Coordinated Review Process; Procedures and Timeframes, https://floridajobs.org/community-planning-and-
development/programs/community-planning-table-of-contents/amendments-that-must-follow-the-state-coordinated-
review-process-procedures-and-timeframes (last visited Mar. 21, 2025).
51
Ch. 2023-17, ss. 3, 5, Laws of Fla., codified as ss. 125.01055(7), F.S. and 166.04151(7), F.S.
52
For mixed-use residential, at least 65 percent of the total square footage must be used for residential purposes. Ss.
125.01055(7)(a) and 166.04151(7)(a), F.S.
53
Ss. 125.01055(7)(a) and 166.04151(7)(a), F.S.
54
“Density” means an objective measurement of the number of people or residential units allowed per unit of land, such as
residents or employees per acre, see s. 163.3164(12), F.S.
55
For purposes of the Live Local Act, “highest currently allowed density” does not include the density of any building that met
the requirements of the Live Local Act or the density of any building that has received any bonus, variance, or other special
exception for density provided in the local government’s land development regulations as an incentive for development. Ss.
125.01055(7)(b) and 166.04151(7)(b), F.S.
56
Ss. 125.01055(7)(b) and 166.04151(7)(b), F.S.
57
Ss. 125.01055(7)(c) and 166.04151(7)(c), F.S.
58
Ss. 125.01055(7)(e) and 166.04151(7)(e).
59
Ss. 125.01055(7)(f) and 166.04151(7)(f).
60
Ss. 125.01055(7)(k) and 166.04151(7)(k).
61
Ss. 125.01055(7)(i) and 166.04151(7)(i).
62
Ss. 125.01055(7)(l) and 166.04151(7)(l), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
14
Ad Valorem Tax Exemption for Affordable Housing
The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school districts, and some
special districts. The tax is based on the taxable value of property as of January 1 of each year.
63 The property
appraiser annually determines the “just value”
64 of property within the taxing jurisdiction and then applies
relevant exclusions, assessment limitations, and exemptions to determine the property’s “taxable value.”
65 Tax bills
are mailed in November of each year based on the previous January 1 valuation, and payment is due by March 31
of the following year.
The Florida Constitution prohibits the state from levying ad valorem taxes,
66 and it limits the Legislature’s
authority to provide for property valuations at less than just value, unless expressly authorized.
67
Ad Valorem Tax Exemption for Newly Constructed Affordable Housing
The Live Local Act established a new ad valorem tax exemption for owners of newly constructed multifamily rental
developments who use a portion of the development to provide affordable housing.
68 Eligible property includes
units in a newly constructed multifamily development containing more than 70 units dedicated to housing natural
persons or families below certain income thresholds.
69 However, units subject to an agreement with the
Corporation are not eligible for the exemption.
70
“Newly constructed” is defined as an improvement substantially completed within five years before the property
owner’s first application for a certification notice.
71 The units must be occupied by such individuals or families and
rent limited so as to provide affordable housing at either the 80 or 120 percent AMI threshold.
72 Rent for such units
may not exceed 90 percent of the fair market value of rent as determined by a rental market study.
73
Qualified property used to provide affordable housing at the 80 to 120 percent AMI threshold receives an
exemption of 75 percent of the assessed value of the affordable units, while such property providing affordable
housing up to the 80 percent AMI threshold receives a complete ad valorem tax exemption for the affordable
units.
74 When determining the value of a unit for purposes of applying an exemption, the property appraiser must
include in such valuation the proportionate share of the residential common areas, including the land, fairly
attributable to the unit.
75
To receive this exemption, a property owner must apply by March 1 to the property appraiser, accompanied by a
certification notice from the Corporation.
76 To receive the Corporation’s certification, a property owner must
submit a request on a form including the most recent market study, which must have been conducted by an
63
Both real property and tangible personal property are subject to tax. S. 192.001(12), F.S., defines “real property” as land,
buildings, fixtures, and all other improvements to land. S. 192.001(11)(d), F.S., defines “tangible personal property” as all
goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article itself.
64
Property must be valued at “just value” for purposes of property taxation, unless the Florida Constitution provides
otherwise. FLA. CONST. art VII, s. 4. Just value has been interpreted by the courts to mean the fair market value that a willing
buyer would pay a willing seller for the property in an arm’s-length transaction. See Walter v. Shuler, 176 So. 2d 81 (Fla. 1965);
Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976); Southern Bell Tel. & Tel. Co. v. Dade County, 275 So. 2d 4 (Fla. 1973).
65
See s. 192.001(2) and (16), F.S., F.S.
66
FLA. CONST. art. VII, s. 1(a).
67
See FLA. CONST. art. VII, s. 4.
68
Ch. 2023-17, s. 8, Laws of Fla, codified as s. 196.1978(3), F.S.
69
S. 196.1978(3)(b), F.S.
70
S. 196.1978(3)(j), F.S.
71
S. 196.1978(3)(a)2., F.S.
72
S. 196.1978(3)(b)1., F.S.
73
S. 196.1978(3)(b)3., F.S.
74
S. 196.1978(3)(d)1., F.S.
75
S. 196.1978(3)(d)2., F.S.
76
S. 196.1978(3)(e), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
15
independent certified general appraiser in the preceding three years, a list of units for which the exemption is
sought, the rent amount received for each unit, and a sworn statement restricting the property for a period of not
less than three years to provide affordable housing.
77
The certification process is administered within the Corporation. The Corporation is responsible for publishing the
deadline for submission, reviewing each request, sending certification notices to both the successful property
owner and the appropriate property appraiser, and notifying unsuccessful property owners and providing reasons
for the denial.
78
This exemption first applied to the 2024 tax roll and will expire on December 31, 2059.
Local Option Affordable Housing Ad Valorem Exemption
The Live Local Act authorizes counties and municipalities to enact an ad valorem tax exemption for certain
property used for providing affordable housing.
79
Portions of property eligible for the exemption must be utilized to house persons or families meeting the
extremely-low- limit
80 or with incomes between 30 to 60 percent of AMI, be contained in a multifamily project of at
least 50 units where at least 20 percent are reserved for affordable housing, and have rent set such that it provides
affordable housing to people in the target income bracket, or no higher than 90 percent of the fair market rent
value as determined by a rental market study, whichever is less.
81
Additionally, the property must not have been cited for code violations on three or more occasions in the preceding
24 months and must not have outstanding code violations or related fines.
82
In adopting this exemption, a local government may choose to offer either or both an exemption for extremely-low-
income (up to 30 percent AMI) and for incomes between 30 to 60 percent AMI targets. The value of the exemption
is up to 75 percent of the assessed value of each unit if less than 100 percent of the multifamily project’s units are
used to provide affordable housing, or up to 100 percent of the assessed value if all of the project’s units are used
to provide affordable housing.
83
77
S. 196.1978(3)(f), F.S.
78
S. 196.1978(3)(g), F.S.
79
Ch. 2023-17, s. 9, Laws of Fla., codified as s. 196.1979, F.S.
80
s. 420.0004(9), F.S.
81
S. 196.1979(1)(a)1.-3., F.S.
82
S. 196.1979(1)(a)4., F.S.
83
S. 196.1979(1)(b), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
16
An ordinance enacting such an exemption must:
Be adopted under normal non-emergency procedures.
Designate the local entity under the supervision of the governing body that must develop, receive, and
review applications for certification and develop notices of determination of eligibility.
Require the property owner to apply for certification on a form including the most recent market study,
which must have been conducted by an independent certified general appraiser in the preceding three
years; a list of units for which the exemption is sought; and the rent amount received for each unit.
Require the designated entity to verify and certify the property as having met the requirements for the
exemption, and notify unsuccessful applicants with the reasons for denial.
Set out the requirements for each unit discussed above.
Require the property owner to submit an application for exemption accompanied by certification to the
property appraiser by March 1.
Specify that such exemption only applies to taxes levied by the unit of government granting the exemption.
Specify that the property may not receive such an exemption after the expiration of the ordinance granting
the exemption.
Identify the percentage of assessed value to be exempted, and whether such exemption applies to very-low-
income, extremely-low-income, or both.
Require that the deadline to submit an application and a list of certified properties be published on the
local government’s website.
84
The ordinance must expire before the fourth January 1 after adoption; however, the local governing body may
adopt a new ordinance renewing the exemption.
85
If the property appraiser determines that such an exemption has been improperly granted within the last 10 years,
the property appraiser must serve the owner with a notice of intent to record a tax lien. Such property will be
subject to the taxes improperly exempted, plus a penalty of 50 percent and 15 percent annual interest. Penalty and
interest amounts do not apply to exemptions erroneously granted due to clerical mistake or omission by the
property appraiser.
86
Accessory Dwelling Units
The Legislature has taken measures in recent years to address Florida’s need for more affordable housing.
87 One of
those measures included encouraging the construction of accessory dwelling units (ADUs) in single-family
residential areas to increase the availability of affordable rentals.
An ADU is an ancillary or secondary living unit that has a separate kitchen, bathroom, and sleeping area, existing
either within the same structure, or on the same lot, as the primary dwelling unit.
88 ADUs can go by many different
names such as “carriage house,” “mother-in-law suite,” or “coach house,” and are quite common throughout the
United States.
89
ADUs offer benefits to both individual homeowners and the wider communities where they exist.
90 For individuals,
ADUs:
Allow families to provide care to aging or disabled relatives, while still providing those relatives some
independence.
Provide young adults an affordable housing option as a first step after college.
May be a source of rental income to the landowner.
91
84
S. 196.1979(3), F.S.
85
S. 196.1979(5), F.S.
86
S. 196.1979(6), F.S.
87
See chs. 2023-17, and 2024-188, Laws of Fla.
88
S. 163.31771(2)(a), F.S.
89
City of Tallahassee: Growth Management Department, Zoning Spotlight: Accessory Dwelling Units, March 2024, p. 1.
https://www.talgov.com/uploads/public/documents/growth/zoning_spot_231010.pdf (last visited Mar. 21, 2025).
90
Id. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
17
For the wider community, ADUs:
Are a more affordable housing alternative compared to a single-family residence or apartment unit with
costly neighborhood and amenity fees.
Create diverse neighborhoods with a variety of residents of different ages and backgrounds.
92
Under current law, local governments in Florida are authorized – but not required – to adopt ordinances that
allows ADUs in any area zoned for single-family residential use.
93 An application for a permit to construct an ADU
must be accompanied by an affidavit from the applicant in which the applicant attests that the unit will be rented at
an affordable rate to extremely-low-income, very-low-income, low-income, or moderate-income persons.
94
Impact Fees
Impact fees are a type of regulatory fee “imposed by local governments against new development to provide for
capital facilities’ costs made necessary by population growth. Rather than imposing the costs of these additional
capital facilities upon the general public, the purpose of impact fees is to shift the expense burden to newcomers.”
95
Examples of capital facilities include the provision of additional water and sewer systems, schools, libraries, parks
and recreation facilities.
96 Impact fees are typically assessed using a fee schedule that sets forth the charge per type
of dwelling unit or per square footage of floor space.
97 The charges are usually paid at the time the building permit
is approved.
98
The Florida Impact Fee Act (Act) provides requirements and procedures to be followed by a county, municipality,
or special district when it adopts an impact fee.
99 These requirements include basing an impact fee’s calculation on
recent and localized data and detailed accounting and reporting of collections and expenditures.
100
Under the Act, a local government, school district, or special district may increase an impact fee rate beyond
certain phase-in limitations
101 by establishing the need for the increase, provided the following criteria are met:
A demonstrated-need study justifying any increase in excess of those authorized by the Act has been
completed within the 12 months before the adoption of the impact fee increase and expressly
demonstrates the extraordinary circumstances necessitating the need to exceed the phase-in limitations.
The local government jurisdiction has held not less than two publicly noticed workshops dedicated to the
extraordinary circumstances necessitating the need to exceed the phase-in limitations set forth in the Act.
The impact fee increase ordinance is approved by at least a two-thirds vote of the governing body.
102
91
Id.
92
Id.
93
S. 163.31771(3), F.S.
94
S. 163.31771(4), F.S.
95
Florida’s Office of Economic and Demographic Research, Local Government Financial Information Handbook (Nov. 2016), p.
13, https://edr.state.fl.us/Content/local-government/reports/lgfih16.pdf (last visited Mar. 21, 2025).
96
Florida Housing Finance Corporation, Overview of Impact Fees and Affordable Housing (Oct. 2017), p. 1,
https://www.floridahousing.org/docs/default-source/aboutflorida/august2017/october2017/TAB_3.pdf (last visited Mar.
21, 2025).
97
Id.
98
Id.
99
S. 163.31801, F.S.
100
Supra note 95, p. 1.
101
For purposes of this section in the Act, the phase-in limitations include the following:
An increase to a current impact fee rate of not more than 25 percent of the current rate must be implemented in two
equal annual increments beginning with the date on which the increased fee is adopted.
An increase to a current impact fee rate which exceeds 25 percent but is not more than 50 percent of the current rate
must be implemented in four equal installments beginning with the date the increased fee is adopted.
An impact fee increase may not exceed 50 percent of the current impact fee rate.
An impact fee may not be increased more than once every 4 years. S. 163.31801(6)(b)–(e), F.S.
102
S. 163.31801(6)(g), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
18
Growth Policy Act
Under Florida’s Growth Policy Act, a local government may designate a geographic area within its jurisdiction as an
urban infill and redevelopment area for the purpose of targeting economic development, job creation, housing,
transportation, crime prevention, neighborhood revitalization and preservation, and land use incentives to
encourage urban infill and redevelopment within the urban core.
103 As part of the preparation and implementation
of an urban infill and redevelopment plan, a collaborative community participation process must be implemented
to include each neighborhood within the area targeted for designation as an urban infill and redevelopment
area.
104
Under current law, for a local government to designate an urban infill and redevelopment area, it must amend its
comprehensive land use plan to delineate the boundaries of the urban infill and redevelopment area within the
future land use element of its comprehensive plan pursuant to its adopted urban infill and redevelopment plan.
105
After the preparation of an urban infill and redevelopment plan or designation of an existing plan, the local
government must adopt the plan by ordinance. Notice for the public hearing on the ordinance must be in the form
established in s. 166.041(3)(c)2., F.S., for municipalities, and s. 125.66(5)(b)2., F.S., for counties.
106
Florida’s Homestead Exemption
Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property
tax liability.
107 When someone owns property and makes it his or her permanent residence or the permanent
residence of his or her dependent, the property may be eligible to receive a homestead exemption up to $50,000.
108
The first $25,000 applies to all property taxes, including school district taxes.
109 The additional exemption up to
$25,000 applies to the assessed value between $50,000 and $75,000 and only to non-school taxes.
110
Under current law, if a property owner that qualifies for the homestead tax exemption rents their home to a tenant,
the property could be considered abandoned which could cause the property owner to lose the exemption.
111
However, the abandonment of a homestead after January 1 of any year does not affect the homestead exemption
for tax purposes for that particular year unless the property is rented for more than 30 days per calendar year for 2
consecutive years.
112
District School Boards
Under Florida law, a district school board may use portions of school sites purchased within the guidelines of the
State Requirements for Educational Facilities,
113 land deemed not usable for educational purposes because of
103
S. 163.2517(1), F.S.
104
S. 163.2517(2)(a), F.S.
105
S. 163.2517(4), F.S.
106
S. 163.2517(5), F.S.
107
Department of Revenue, Property Tax Exemptions and Additional Benefits,
https://floridarevenue.com/property/Pages/Taxpayers_Exemptions.aspx#:~:text=When%20someone%20owns%20propert
y%20and,by%20as%20much%20as%20%2450%2C000 . (last visited Mar. 21, 2025).
108
Department of Revenue, Property Tax Information for Homestead Exemption (Aug. 2024),
https://floridarevenue.com/property/Documents/pt113.pdf (last visited Mar. 21, 2025). See also s. 196.031, F.S.
109
Department of Revenue, Property Tax Information for Homestead Exemption (Aug. 2024),
https://floridarevenue.com/property/Documents/pt113.pdf (last visited Mar. 21, 2025). See also s. 196.031, F.S.
110
Department of Revenue, Property Tax Information for Homestead Exemption (Aug. 2024),
https://floridarevenue.com/property/Documents/pt113.pdf (last visited Mar. 21, 2025). See also s. 196.031, F.S.
111
The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the
abandonment of such dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by
the owner. S. 196.061(1), F.S.
112
Id.
113
The State Requirements for Educational Facilities (SREF) are part of the Florida Building Code. SREF requirements apply to
construction, renovation, and remodeling of public educational facilities owned by district school boards and Florida College JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
19
location or other factors, or land declared as surplus by the board to provide sites for affordable housing for
teachers and other district personnel and, in areas of critical state concern, for other essential services personnel
as defined by local affordable housing eligibility requirements, independently or in conjunction with other local
governments and planning authorities.
114
Prohibited Discrimination in Land Use and Permitting Decisions
Florida law makes it unlawful to discriminate in land use decisions or in the permitting of development, based on
race, color, national origin, sex, disability, familial status, religious, or except as otherwise provided by law, the
source of financing of a development or proposed development.
115 Currently, the state has not waived sovereign
immunity for itself and its agencies and political subdivisions for causes of action based on these provisions.
RECENT LEGISLATION:
YEAR BILL # HOUSE SPONSOR(S) SENATE SPONSOR OTHER INFORMATION
2023 CS/CS/HB 627 Busatta, Lopez, V. Calatayud Approved by the Governor.
Created the Live Local Act.
2024 CS/CS/HB 1239 Lopez, V. Calatayud Approved by the Governor.
Made certain changes to the
Live Local Act.
BILL HISTORY
COMMITTEE REFERENCE ACTION DATE
STAFF
DIRECTOR/
POLICY CHIEF
ANALYSIS
PREPARED BY
Housing, Agriculture & Tourism
Subcommittee
Curtin Fletcher
Intergovernmental Affairs
Subcommittee
Civil Justice & Claims
Subcommittee
Commerce Committee
System boards of trustees. See Florida Legislature Office of Program Policy Analysis and Government Accountability, The State
Requirements for Educational Facilities Should Be Retained; Some Modifications Could Be Made (Jan. 2017), Report No. 17-04, at
p. 1, https://fsba.org/wp-content/uploads/2016/02/OPPAGA-SREF-Report-1-31-17.pdf (last visited Mar. 21, 2025). See also
Florida Department of Education, State Requirements for Educational Facilities (Nov. 4, 2014),
https://www.fldoe.org/core/fileparse.php/7738/urlt/srefrule14.pdf (last visited Mar. 21, 2025).
114
S. 1001.43(12), F.S.
115
S. 760.26, F.S.