Florida Senate - 2024 SB 1456
By Senator Rodriguez
40-01528B-24 20241456__
1 A bill to be entitled
2 An act relating to affordable housing in counties
3 designated as areas of critical state concern;
4 amending ss. 125.01055 and 166.04151, F.S.; excluding
5 land designated as an area of critical state concern
6 from county and municipality affordable housing
7 provisions, respectively; amending s. 196.1979, F.S.;
8 providing for an ad valorem property tax exemption of
9 a specified amount for certain property used to
10 provide affordable housing; specifying that certain
11 housing units may be eligible for tax exemptions if
12 certain requirements are met; providing applicability;
13 conforming a provision to changes made by the act;
14 amending s. 380.0552, F.S.; adding certain
15 requirements to local comprehensive plans relating to
16 a hurricane evaluation study; amending s. 380.0666,
17 F.S.; revising the powers of the land authority;
18 providing requirements for conveying affordable
19 housing homeownership units; providing lien status
20 prioritization for certain purposes; amending s.
21 420.9075, F.S.; excluding land designated as an area
22 of critical state concern within a specified timeframe
23 from award requirements made to specified sponsors or
24 persons for the purpose of providing eligible housing
25 as a part of a local housing assistance plan;
26 providing for expiration and retroactive
27 applicability; authorizing counties that have been
28 designated as areas of critical state concern to use
29 specified tourist development tax revenue for
30 affordable workforce or employee housing; providing an
31 effective date.
32
33 Be It Enacted by the Legislature of the State of Florida:
34
35 Section 1. Subsection (5) of section 125.01055, Florida
36 Statutes, is amended to read:
37 125.01055 Affordable housing.—
38 (5) Subsections Subsection (4) and (6) do does not apply in
39 an area of critical state concern, as designated in s. 380.0552.
40 Section 2. Subsection (5) of section 166.04151, Florida
41 Statutes, is amended to read:
42 166.04151 Affordable housing.—
43 (5) Subsections Subsection (4) and (6) do does not apply in
44 an area of critical state concern, as designated by s. 380.0552
45 or chapter 28-36, Florida Administrative Code.
46 Section 3. Paragraph (b) of subsection (1) and paragraph
47 (e) of subsection (3) of section 196.1979, Florida Statutes, are
48 amended, and paragraph (d) is added to subsection (1) of that
49 section, to read:
50 196.1979 County and municipal affordable housing property
51 exemption.—
52 (1)
53 (b) Qualified property may receive an ad valorem property
54 tax exemption of:
55 1. Up to 75 percent of the assessed value of each
56 residential unit used to provide affordable housing if fewer
57 than 100 percent of the multifamily project’s residential units
58 are used to provide affordable housing meeting the requirements
59 of this section.
60 2. Up to 100 percent of the assessed value if 100 percent
61 of the multifamily project’s residential units are used to
62 provide affordable housing meeting the requirements of this
63 section.
64 3. Up to 100 percent of the assessed value if the
65 residential unit is a single-family residential unit or a
66 residential duplex, and such property is used to provide
67 affordable housing meeting the requirements of this section.
68 (d)1. Notwithstanding subparagraph (a)2., a housing unit
69 located within the Florida Keys Area pursuant to s. 380.0552 or
70 the Key West Area pursuant to chapter 28-36, Florida
71 Administrative Code, as amended, effective August 23, 1984, may
72 be eligible for a tax exemption under this section if the
73 housing unit meets the requirements of this section and the unit
74 is being offered for rent.
75 2. This paragraph first applies to the 2025 tax roll.
76 (3) An ordinance granting the exemption authorized by this
77 section must:
78 (e) Require the eligible unit to meet the eligibility
79 criteria of paragraph (1)(a) or paragraph (1)(d).
80 Section 4. Paragraph (a) of subsection (9) of section
81 380.0552, Florida Statutes, is amended to read:
82 380.0552 Florida Keys Area; protection and designation as
83 area of critical state concern.—
84 (9) MODIFICATION TO PLANS AND REGULATIONS.—
85 (a) Any land development regulation or element of a local
86 comprehensive plan in the Florida Keys Area may be enacted,
87 amended, or rescinded by a local government, but the enactment,
88 amendment, or rescission becomes effective only upon approval by
89 the state land planning agency. The state land planning agency
90 shall review the proposed change to determine if it is in
91 compliance with the principles for guiding development specified
92 in chapter 27F-8, Florida Administrative Code, as amended
93 effective August 23, 1984, and must approve or reject the
94 requested changes within 60 days after receipt. Amendments to
95 local comprehensive plans in the Florida Keys Area must also be
96 reviewed for compliance with the following:
97 1. Construction schedules and detailed capital financing
98 plans for wastewater management improvements in the annually
99 adopted capital improvements element, and standards for the
100 construction of wastewater treatment and disposal facilities or
101 collection systems that meet or exceed the criteria in s.
102 403.086(11) for wastewater treatment and disposal facilities or
103 s. 381.0065(4)(l) for onsite sewage treatment and disposal
104 systems.
105 2. Goals, objectives, and policies to protect public safety
106 and welfare in the event of a natural disaster by maintaining a
107 hurricane evacuation clearance time for permanent residents of
108 no more than 24 hours. The hurricane evacuation clearance time
109 shall be determined by a hurricane evacuation study conducted in
110 accordance with a professionally accepted methodology and
111 approved by the state land planning agency. For purposes of
112 hurricane evacuation clearance time modeling:
113 a. Mobile home residents are not considered permanent
114 residents.
115 b. The Key West Area pursuant to chapter 28-36, Florida
116 Administrative Code, as amended, effective August 23, 1984,
117 shall be included in the hurricane evaluation study.
118 Section 5. Subsection (14) of section 380.0666, Florida
119 Statutes, is added to read:
120 380.0666 Powers of land authority.—The land authority shall
121 have all the powers necessary or convenient to carry out and
122 effectuate the purposes and provisions of this act, including
123 the following powers, which are in addition to all other powers
124 granted by other provisions of this act:
125 (14) For affordable housing homeownership units, to require
126 compliance with the income requirements under paragraph (3)(a)
127 at the time of conveyance each time a unit is conveyed. The
128 original land authority funding or contribution shall be
129 memorialized in a recordable perpetual deed restriction. If the
130 purchase receives state or federal funding and that state or
131 federal funding program requires a priority lien position over
132 the land authority deed restriction, the land authority funding
133 or contribution may be subordinate to a first purchase money
134 mortgage and the state or federal funding lien.
135 Section 6. Paragraph (g) of subsection (5) of section
136 420.9075, Florida Statutes, is amended to read:
137 420.9075 Local housing assistance plans; partnerships.—
138 (5) The following criteria apply to awards made to eligible
139 sponsors or eligible persons for the purpose of providing
140 eligible housing:
141 (g)1. All units constructed, rehabilitated, or otherwise
142 assisted with the funds provided from the local housing
143 assistance trust fund must be occupied by very-low-income
144 persons, low-income persons, and moderate-income persons except
145 as otherwise provided in this section.
146 2.a. At least 30 percent of the funds deposited into the
147 local housing assistance trust fund must be reserved for awards
148 to very-low-income persons or eligible sponsors who will serve
149 very-low-income persons, and at least an additional 30 percent
150 of the funds deposited into the local housing assistance trust
151 fund must be reserved for awards to low-income persons or
152 eligible sponsors who will serve low-income persons.
153 b. This subparagraph does not apply to a county or an
154 eligible municipality that includes or has included within the
155 previous 5 years an area of critical state concern designated by
156 the Legislature for which the Legislature has declared its
157 intent to provide affordable housing. This sub-subparagraph
158 expires on July 1, 2029, and applies retroactively.
159 Section 7. A county that has been designated as an area of
160 critical state concern by the Legislature and which levies a
161 tourist development tax pursuant to s. 125.0104, Florida
162 Statutes, and a tourist impact tax pursuant to s. 125.0108,
163 Florida Statutes, may transfer its cumulative surplus tourist
164 development tax revenue through the fiscal year ending September
165 30, 2024, which shall be distributed pursuant to s. 125.0108(3),
166 Florida Statutes, to provide for and support workforce housing
167 for employees due to impacts from tourist-related businesses
168 within the county.
169 Section 8. This act shall take effect July 1, 2024.