Comptroller Main Webpage

The Clerk of the Board is responsible for keeping accurate minutes and maintaining Board records for each Board of County Commissioner (BCC) and Value Adjustment Board (VAB) meeting. In addition, every 4 years, the Clerk of the Board office provides staff support to the Charter Review Commission (CRC) appointed by the BCC. Please contact our office if you need an accessible version of documents on this page, and one will be provided.

Selection options are described below:

1. To search BCC records by meeting date and/or a specific term between September 23, 1869 and December 14, 2010, view the 'BCC Meetings' page.

2. To view BCC records by meeting date between January 4, 2011 through September 22, 2016, scroll down to locate the BCC meeting date.

3. To search BCC records by a specific term between October 4, 2016 through Present, select the 'Search Records' tab.      

4.    To view VAB records by meeting date between June 20, 2013 through August 21, 2018, scroll down to locate the VAB meeting date. 

5.    To search CRC regular business meeting records by a specific term between February 25, 2019 through Present, select the 'Search Records' tab.

File #: 25-1522    Version: 1 Name:
Type: Recommendation Status: Passed
File created: 11/12/2025 In control: Planning, Environmental, and Development Services Department
On agenda: 12/2/2025 Final action: 12/2/2025
Title: 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)
Attachments: 1. Resolution - Ad Valorem Exemption DRAFT_.pdf, 2. Resolution 2025-M-53
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:
title
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)
body

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 St...

Click here for full text