Interoffice Memorandum
DATE: November 12, 2025
TO: Mayor Jerry L. Demings and County Commissioners
THROUGH: N/A
FROM: Tanya Wilson, AICP, Director Planning, Environmental, and Development Services Department
CONTACT: Mitchell Glasser
PHONE: 407-836-5191
DIVISION: Housing and Community Development Division
ACTION REQUESTED:
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Approval and execution of Resolution 2025-M-53 of the Orange County Board of County Commissioners regarding the election pursuant to Section 196.1978(3)(o), Florida Statutes, to not exempt property under Section 196.1978(3)(d)1.a, Florida Statutes, commonly known as the “Live Local Act Property Tax Exemption” and providing an effective date. All Districts. (Housing and Community Development Divisions)
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PROJECT: Chapter 196.1978 Live Local Act Opt-Out Ad Valorem Tax Exemption
PURPOSE: The Live Local Act was passed into law during the 2023 Legislative Session as Senate Bill 102, which became Chapter 2023-17, Laws of Florida. This bill created a new exemption from ad valorem taxation for certain multifamily properties that contain more than 70 units used to provide affordable housing to persons or families meeting extremely-low to moderate-income limits.
During the 2024 Legislative Session, the Legislature passed House Bill 7073, which became Chapter 2024-158 Laws of Florida upon signature by Governor DeSantis. The Bill amended section 196.1978, Florida Statutes, to allow taxing authorities (including municipalities) to opt out of the exemption, via approval of an ordinance or resolution approved by a two-thirds vote of the governing body. Taxing authorities may only opt out if the taxing authority’s metropolitan statistical area (MSA) has a greater number of affordable and available units than the number of rental households in the 0-120 percent area median income (AMI), according to the most recent Shimberg Center survey. The most recent Shimberg Center survey is included in the 2024 Shimberg Center for Housing Studies which is included as an attachment. The survey can be found in Appendix 4 on page 32. The Shimberg Housing study identified the Orlando MSA, which includes Orange County, does in fact have an excess of 5,274 units available for rent over the number of rental households whose income is between 80-120% of the Orlando MSA median income.
On November 19, 2024, the Board adopted Resolution 2024-M-49 opting out of the Live Local Act property tax exemption for the tax year beginning on January 1, 2025.
The resolution before the Board allows the County to continue to opt-out of providing the Live Local Property Tax Exemption to multifamily projects for rental households with an annual income between 80 and 120 percent of the AMI. The resolution contains a finding that the Orlando-Kissimmee MSA qualifies for the opt-out and directs the Orange County Property Appraiser to not grant any exemptions between January 1, 2026 and January 1, 2028, in accordance with the requirements of the statutes.
This resolution does not affect any exemptions that were lawfully granted prior to the adoption of this policy.
County staff will send a copy of executed the resolution to the Property appraiser before January 1, 2026.
Public notice for this resolution will be advertised as required by Section 196.1978(3)(o)5, Florida Statutes.
BUDGET: N/A