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Commissioners,

 

During the March 5th discussion on Affordable Housing issues, the Commission requested information regarding ad valorem property tax exemptions for Accessory Dwelling Units.

 

There is a general opt in ad valorem exemption for affordable housing currently in the Statutes that can be found here:  http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.1979.html    

 

The current exemption is only for multifamily units and there are a wide array of requirements that have to be met once a County opts in.  There was an unsuccessful bill this year to add accessory dwelling units to this Statute.  That bill language can be found here:  https://www.flsenate.gov/Session/Bill/2024/1440/?Tab=BillText

 

Staff will continue to monitor this issue and will alert the Board if there are any future changes in State law. 

 

-Jeff Hays

 

 

 

 

Jeffrey L. Hays, AICP
Growth Management Director
Growth Management
10 SW 2nd Avenue • Gainesville • FL • 32601
352-374-5249 (office)
         

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