Bill Text: FL S0102 | 2023 | Regular Session | Engrossed


Bill Title: Housing

Spectrum: Bipartisan Bill

Status: (Engrossed) 2023-03-09 - In Messages [S0102 Detail]

Download: Florida-2023-S0102-Engrossed.html
       CS for SB 102                              First Engrossed (ntc)
       
       
       
       
       
       
       
       
       2023102e1
       
    1                        A bill to be entitled                      
    2         An act relating to housing; providing a short title;
    3         amending s. 125.0103, F.S.; deleting the authority of
    4         local governments to adopt or maintain laws,
    5         ordinances, rules, or other measures that would have
    6         the effect of imposing controls on rents; amending s.
    7         125.01055, F.S.; revising applicability for areas of
    8         critical state concern; specifying requirements for,
    9         and restrictions on, counties in approving certain
   10         housing developments; providing for future expiration;
   11         amending s. 125.379, F.S.; revising the date by which
   12         counties must prepare inventory lists of real
   13         property; requiring counties to make the inventory
   14         lists publicly available on their websites;
   15         authorizing counties to use certain properties for
   16         affordable housing through a long-term land lease;
   17         revising requirements for counties relating to
   18         inventory lists of certain property for affordable
   19         housing; providing that counties are encouraged to
   20         adopt best practices for surplus land programs;
   21         amending s. 166.04151, F.S.; revising applicability
   22         for areas of critical state concern; specifying
   23         requirements for, and restrictions on, municipalities
   24         in approving applications for certain housing
   25         developments; providing for future expiration;
   26         amending s. 166.043, F.S.; deleting the authority of
   27         local governments to adopt or maintain laws,
   28         ordinances, rules, or other measures that would have
   29         the effect of imposing controls on rents; amending s.
   30         166.0451, F.S.; revising the date by which
   31         municipalities must prepare inventory lists of real
   32         property; requiring municipalities to make the
   33         inventory lists publicly available on their websites;
   34         authorizing municipalities to use certain properties
   35         for affordable housing through a long-term land lease;
   36         revising requirements for municipalities relating to
   37         inventory lists of certain property for affordable
   38         housing; providing that municipalities are encouraged
   39         to adopt best practices for surplus land programs;
   40         amending s. 196.1978, F.S.; providing an exemption
   41         from ad valorem taxation for land that meets certain
   42         criteria; providing applicability; providing for
   43         future repeal; defining terms; providing an ad valorem
   44         tax exemption for portions of property in a
   45         multifamily project if certain conditions are met;
   46         providing that vacant units may be eligible for the
   47         exemption under certain circumstances; specifying
   48         percentages of the exemption for qualified properties;
   49         specifying requirements for applying for the exemption
   50         with the property appraiser; specifying requirements
   51         for requesting certification from the Florida Housing
   52         Finance Corporation; specifying requirements for the
   53         corporation in reviewing requests, certifying
   54         property, and posting deadlines for applications;
   55         specifying requirements for property appraisers in
   56         reviewing and granting exemptions and for improperly
   57         granted exemptions; providing a penalty; providing
   58         limitations on eligibility; specifying requirements
   59         for a rental market study; authorizing the corporation
   60         to adopt rules; providing applicability; providing for
   61         future repeal; creating s. 196.1979, F.S.; authorizing
   62         local governments to adopt ordinances to provide an ad
   63         valorem tax exemption for portions of property used to
   64         provide affordable housing meeting certain
   65         requirements; specifying requirements and limitations
   66         for the exemption; providing that vacant units may be
   67         eligible for the exemption under certain
   68         circumstances; specifying requirements for ordinances
   69         granting an exemption; specifying requirements for a
   70         rental market study; providing that ordinances must
   71         expire within a certain timeframe; requiring the
   72         property appraiser to take certain action in response
   73         to an improperly granted exemption; providing a
   74         penalty; providing applicability; amending s. 201.15,
   75         F.S.; suspending, for a specified period, the General
   76         Revenue Fund service charge on documentary stamp tax
   77         collections; providing for specified amounts of such
   78         collections to be credited to the State Housing Trust
   79         Fund for certain purposes; providing for certain
   80         amounts to be credited to the General Revenue Fund
   81         under certain circumstances; prohibiting the transfer
   82         of such funds to the General Revenue Fund in the
   83         General Appropriations Act; providing for the future
   84         expiration and reversion of specified statutory text;
   85         amending s. 212.08, F.S.; revising the total amount of
   86         community contribution tax credits which may be
   87         granted for certain projects; defining terms;
   88         providing a sales tax exemption for building materials
   89         used in the construction of affordable housing units;
   90         defining terms; specifying eligibility requirements;
   91         specifying requirements for applying for a sales tax
   92         refund with the Department of Revenue; specifying
   93         requirements for and limitations on refunds; providing
   94         requirements for the department in issuing refunds;
   95         authorizing the department to adopt rules; providing
   96         applicability; amending s. 213.053, F.S.; authorizing
   97         the department to make certain information available
   98         to the corporation to administer the Live Local
   99         Program; creating s. 215.212, F.S.; prohibiting the
  100         deduction of the General Revenue Fund service charge
  101         on documentary stamp tax proceeds; providing for
  102         future repeal; amending s. 215.22, F.S.; conforming a
  103         provision to changes made by the act; providing for
  104         the future expiration and reversion of specified
  105         statutory text; amending s. 220.02, F.S.; specifying
  106         the order of application of Live Local Program tax
  107         credits against the state corporate income tax;
  108         amending s. 220.13, F.S.; specifying requirements for
  109         the addition to adjusted federal income of amounts
  110         taken as a credit under the Live Local Program;
  111         amending s. 220.183, F.S.; conforming a provision to
  112         changes made by the act; amending s. 220.186, F.S.;
  113         providing applicability of Live Local Program tax
  114         credits to the Florida alternative minimum tax credit;
  115         creating s. 220.1878, F.S.; providing a credit against
  116         the state corporate income tax under the Live Local
  117         Program; specifying requirements and procedures for
  118         making eligible contributions and claiming the credit;
  119         amending s. 220.222, F.S.; requiring returns filed in
  120         connection with the Live Local Program tax credits to
  121         include the amount of certain credits; amending s.
  122         253.034, F.S.; modifying requirements for the analysis
  123         included in land use plans; making technical changes;
  124         amending s. 253.0341, F.S.; requiring that local
  125         government requests for the state to surplus
  126         conservation or nonconservation lands for any means of
  127         transfer be expedited throughout the surplusing
  128         process; amending s. 288.101, F.S.; authorizing the
  129         Governor, under the Florida Job Growth Grant Fund, to
  130         approve state or local public infrastructure projects
  131         to facilitate the development or construction of
  132         affordable housing; providing for future repeal;
  133         amending s. 420.0003, F.S.; revising legislative
  134         intent for, and policies of, the state housing
  135         strategy; revising requirements for the implementation
  136         of the strategy; revising duties of the Shimberg
  137         Center for Housing Studies at the University of
  138         Florida; requiring the Office of Program Policy
  139         Analysis and Government Accountability to evaluate
  140         specified strategies, policies, and programs at
  141         specified intervals; specifying requirements for the
  142         office’s analyses; authorizing rule amendments;
  143         amending s. 420.503, F.S.; revising the definition of
  144         the term “qualified contract” for purposes of the
  145         Florida Housing Finance Corporation Act; amending s.
  146         420.504, F.S.; revising the composition of the
  147         corporation’s board of directors; providing
  148         specifications for filling vacancies on the board of
  149         directors; amending s. 420.507, F.S.; specifying a
  150         requirement for the corporation’s annual budget
  151         request to the Secretary of Economic Opportunity;
  152         providing for the future expiration and reversion of
  153         specified statutory text; amending s. 420.5087, F.S.;
  154         revising prioritization of funds for the State
  155         Apartment Incentive Loan Program; creating s.
  156         420.50871, F.S.; specifying requirements for, and
  157         authorized actions by, the corporation in allocating
  158         certain increased revenues during specified fiscal
  159         years to finance certain housing projects; providing
  160         construction; providing for future repeal; providing a
  161         directive to the Division of Law Revision; creating s.
  162         420.50872, F.S.; defining terms; creating the Live
  163         Local Program; specifying responsibilities of the
  164         corporation; specifying the annual tax credit cap;
  165         specifying requirements for applying for tax credits
  166         with the department; providing requirements for the
  167         carryforward of credits; specifying restrictions on,
  168         and requirements for, the conveyance, transfer, or
  169         assignment of credits; providing requirements and
  170         procedures for the rescindment of credits; specifying
  171         procedures for calculating underpayments and
  172         penalties; providing construction; authorizing the
  173         department and the corporation to develop a
  174         cooperative agreement; authorizing the department to
  175         adopt rules; requiring the department to annually
  176         notify certain taxpayers of certain information;
  177         creating s. 420.5096, F.S.; providing legislative
  178         findings; creating the Florida Hometown Hero Program
  179         for a specified purpose; authorizing the corporation
  180         to underwrite and make certain mortgage loans;
  181         specifying terms for such loans and requirements for
  182         borrowers; authorizing loans made under the program to
  183         be used for the purchase of certain manufactured
  184         homes; providing construction; amending s. 420.531,
  185         F.S.; authorizing the Florida Housing Corporation to
  186         contract with certain entities to provide technical
  187         assistance to local governments in establishing
  188         selection criteria for proposals to use certain
  189         property for affordable housing purposes; amending s.
  190         420.6075, F.S.; making technical changes; amending s.
  191         553.792, F.S.; requiring local governments to maintain
  192         on their websites a policy relating to the expedited
  193         processing of certain building permits and development
  194         orders; amending s. 624.509, F.S.; specifying the
  195         order of application of Live Local Program tax credits
  196         against the insurance premium tax; amending s.
  197         624.5105, F.S.; conforming a provision to changes made
  198         by the act; creating s. 624.51058, F.S.; providing a
  199         credit against the insurance premium tax under the
  200         Live Local Program; providing a requirement for making
  201         eligible contributions; providing construction;
  202         providing applicability; exempting a certain
  203         initiative from certain evacuation time constraints;
  204         specifying that certain comprehensive plan amendments
  205         are valid; authorizing certain local governments to
  206         adopt local ordinances or regulations for certain
  207         purposes; authorizing the department to adopt
  208         emergency rules; providing for future expiration of
  209         such rulemaking authority; providing appropriations;
  210         providing a declaration of important state interest;
  211         providing effective dates.
  212          
  213  Be It Enacted by the Legislature of the State of Florida:
  214  
  215         Section 1. This act may be cited as the “Live Local Act.”
  216         Section 2. Section 125.0103, Florida Statutes, is amended
  217  to read:
  218         125.0103 Ordinances and rules imposing price controls;
  219  findings required; procedures.—
  220         (1)(a) Except as hereinafter provided, a no county,
  221  municipality, or other entity of local government may not shall
  222  adopt or maintain in effect an ordinance or a rule that which
  223  has the effect of imposing price controls upon a lawful business
  224  activity that which is not franchised by, owned by, or under
  225  contract with, the governmental agency, unless specifically
  226  provided by general law.
  227         (b) This section does not prevent the enactment by local
  228  governments of public service rates otherwise authorized by law,
  229  including water, sewer, solid waste, public transportation,
  230  taxicab, or port rates, rates for towing of vehicles or vessels
  231  from or immobilization of vehicles or vessels on private
  232  property, or rates for removal and storage of wrecked or
  233  disabled vehicles or vessels from an accident scene or the
  234  removal and storage of vehicles or vessels in the event the
  235  owner or operator is incapacitated, unavailable, leaves the
  236  procurement of wrecker service to the law enforcement officer at
  237  the scene, or otherwise does not consent to the removal of the
  238  vehicle or vessel.
  239         (c) Counties must establish maximum rates which may be
  240  charged on the towing of vehicles or vessels from or
  241  immobilization of vehicles or vessels on private property,
  242  removal and storage of wrecked or disabled vehicles or vessels
  243  from an accident scene or for the removal and storage of
  244  vehicles or vessels, in the event the owner or operator is
  245  incapacitated, unavailable, leaves the procurement of wrecker
  246  service to the law enforcement officer at the scene, or
  247  otherwise does not consent to the removal of the vehicle or
  248  vessel. However, if a municipality chooses to enact an ordinance
  249  establishing the maximum rates for the towing or immobilization
  250  of vehicles or vessels as described in paragraph (b), the
  251  county’s ordinance does shall not apply within such
  252  municipality.
  253         (2) No law, ordinance, rule, or other measure which would
  254  have the effect of imposing controls on rents shall be adopted
  255  or maintained in effect except as provided herein and unless it
  256  is found and determined, as hereinafter provided, that such
  257  controls are necessary and proper to eliminate an existing
  258  housing emergency which is so grave as to constitute a serious
  259  menace to the general public.
  260         (3) Any law, ordinance, rule, or other measure which has
  261  the effect of imposing controls on rents shall terminate and
  262  expire within 1 year and shall not be extended or renewed except
  263  by the adoption of a new measure meeting all the requirements of
  264  this section.
  265         (4) Notwithstanding any other provisions of this section,
  266  no controls shall be imposed on rents for any accommodation used
  267  or offered for residential purposes as a seasonal or tourist
  268  unit, as a second housing unit, or on rents for dwelling units
  269  located in luxury apartment buildings. For the purposes of this
  270  section, a luxury apartment building is one wherein on January
  271  1, 1977, the aggregate rent due on a monthly basis from all
  272  dwelling units as stated in leases or rent lists existing on
  273  that date divided by the number of dwelling units exceeds $250.
  274         (5)A No municipality, county, or other entity of local
  275  government may not shall adopt or maintain in effect any law,
  276  ordinance, rule, or other measure that which would have the
  277  effect of imposing controls on rents unless:
  278         (a) Such measure is duly adopted by the governing body of
  279  such entity of local government, after notice and public
  280  hearing, in accordance with all applicable provisions of the
  281  Florida and United States Constitutions, the charter or charters
  282  governing such entity of local government, this section, and any
  283  other applicable laws.
  284         (b) Such governing body makes and recites in such measure
  285  its findings establishing the existence in fact of a housing
  286  emergency so grave as to constitute a serious menace to the
  287  general public and that such controls are necessary and proper
  288  to eliminate such grave housing emergency.
  289         (c) Such measure is approved by the voters in such
  290  municipality, county, or other entity of local government.
  291         (6) In any court action brought to challenge the validity
  292  of rent control imposed pursuant to the provisions of this
  293  section, the evidentiary effect of any findings or recitations
  294  required by subsection (5) shall be limited to imposing upon any
  295  party challenging the validity of such measure the burden of
  296  going forward with the evidence, and the burden of proof (that
  297  is, the risk of nonpersuasion) shall rest upon any party seeking
  298  to have the measure upheld.
  299         (3)(7) Notwithstanding any other provisions of this
  300  section, municipalities, counties, or other entities of local
  301  government may adopt and maintain in effect any law, ordinance,
  302  rule, or other measure which is adopted for the purposes of
  303  increasing the supply of affordable housing using land use
  304  mechanisms such as inclusionary housing ordinances.
  305         Section 3. Subsections (5) and (6) of section 125.01055,
  306  Florida Statutes, are amended, and subsection (7) is added to
  307  that section, to read:
  308         125.01055 Affordable housing.—
  309         (5) Subsection (4) (2) does not apply in an area of
  310  critical state concern, as designated in s. 380.0552.
  311         (6) Notwithstanding any other law or local ordinance or
  312  regulation to the contrary, the board of county commissioners
  313  may approve the development of housing that is affordable, as
  314  defined in s. 420.0004, including, but not limited to, a mixed
  315  use residential development, on any parcel zoned for
  316  residential, commercial, or industrial use. If a parcel is zoned
  317  for commercial or industrial use, an approval pursuant to this
  318  subsection may include any residential development project,
  319  including a mixed-use residential development project, so long
  320  as at least 10 percent of the units included in the project are
  321  for housing that is affordable and the developer of the project
  322  agrees not to apply for or receive funding under s. 420.5087.
  323  The provisions of this subsection are self-executing and do not
  324  require the board of county commissioners to adopt an ordinance
  325  or a regulation before using the approval process in this
  326  subsection.
  327         (7)(a)A county must authorize multifamily and mixed-use
  328  residential as allowable uses in any area zoned for commercial,
  329  industrial, or mixed use if at least 40 percent of the
  330  residential units in a proposed multifamily rental development
  331  are, for a period of at least 30 years, affordable as defined in
  332  s. 420.0004. Notwithstanding any other law, local ordinance, or
  333  regulation to the contrary, a county may not require a proposed
  334  multifamily development to obtain a zoning or land use change,
  335  special exception, conditional use approval, variance, or
  336  comprehensive plan amendment for the building height, zoning,
  337  and densities authorized under this subsection. For mixed-use
  338  residential projects, at least 65 percent of the total square
  339  footage must be used for residential purposes.
  340         (b) A county may not restrict the density of a proposed
  341  development authorized under this subsection below the highest
  342  allowed density on any unincorporated land in the county where
  343  residential development is allowed.
  344         (c) A county may not restrict the height of a proposed
  345  development authorized under this subsection below the highest
  346  currently allowed height for a commercial or residential
  347  development located in its jurisdiction within 1 mile of the
  348  proposed development or 3 stories, whichever is higher.
  349         (d) A proposed development authorized under this subsection
  350  must be administratively approved and no further action by the
  351  board of county commissioners is required if the development
  352  satisfies the county’s land development regulations for
  353  multifamily developments in areas zoned for such use and is
  354  otherwise consistent with the comprehensive plan, with the
  355  exception of provisions establishing allowable densities,
  356  height, and land use. Such land development regulations include,
  357  but are not limited to, regulations relating to setbacks and
  358  parking requirements.
  359         (e) A county must consider reducing parking requirements
  360  for a proposed development authorized under this subsection if
  361  the development is located within one-half mile of a major
  362  transit stop, as defined in the county’s land development code,
  363  and the major transit stop is accessible from the development.
  364         (f) For proposed multifamily developments in an
  365  unincorporated area zoned for commercial or industrial use which
  366  is within the boundaries of a multicounty independent special
  367  district that was created to provide municipal services and is
  368  not authorized to levy ad valorem taxes, and less than 20
  369  percent of the land area within such district is designated for
  370  commercial or industrial use, a county must authorize, as
  371  provided in this subsection, such development only if the
  372  development is mixed-use residential.
  373         (g) Except as otherwise provided in this subsection, a
  374  development authorized under this subsection must comply with
  375  all applicable state and local laws and regulations.
  376         (h) This subsection does not apply to property defined as
  377  recreational and commercial working waterfront in s.
  378  342.201(2)(b) in any area zoned as industrial.
  379         (i) This subsection expires October 1, 2033.
  380         Section 4. Section 125.379, Florida Statutes, is amended to
  381  read:
  382         125.379 Disposition of county property for affordable
  383  housing.—
  384         (1) By October 1, 2023 July 1, 2007, and every 3 years
  385  thereafter, each county shall prepare an inventory list of all
  386  real property within its jurisdiction to which the county or any
  387  dependent special district within its boundaries holds fee
  388  simple title which that is appropriate for use as affordable
  389  housing. The inventory list must include the address and legal
  390  description of each such real property and specify whether the
  391  property is vacant or improved. The governing body of the county
  392  must review the inventory list at a public hearing and may
  393  revise it at the conclusion of the public hearing. The governing
  394  body of the county shall adopt a resolution that includes an
  395  inventory list of such property following the public hearing.
  396  Each county shall make the inventory list publicly available on
  397  its website to encourage potential development.
  398         (2) The properties identified as appropriate for use as
  399  affordable housing on the inventory list adopted by the county
  400  may be used for affordable housing through a long-term land
  401  lease requiring the development and maintenance of affordable
  402  housing, offered for sale and the proceeds used to purchase land
  403  for the development of affordable housing or to increase the
  404  local government fund earmarked for affordable housing, or may
  405  be sold with a restriction that requires the development of the
  406  property as permanent affordable housing, or may be donated to a
  407  nonprofit housing organization for the construction of permanent
  408  affordable housing. Alternatively, the county or special
  409  district may otherwise make the property available for use for
  410  the production and preservation of permanent affordable housing.
  411  For purposes of this section, the term “affordable” has the same
  412  meaning as in s. 420.0004(3).
  413         (3) Counties are encouraged to adopt best practices for
  414  surplus land programs, including, but not limited to:
  415         (a) Establishing eligibility criteria for the receipt or
  416  purchase of surplus land by developers;
  417         (b) Making the process for requesting surplus lands
  418  publicly available; and
  419         (c) Ensuring long-term affordability through ground leases
  420  by retaining the right of first refusal to purchase property
  421  that would be sold or offered at market rate and by requiring
  422  reversion of property not used for affordable housing within a
  423  certain timeframe.
  424         Section 5. Subsections (5) and (6) of section 166.04151,
  425  Florida Statutes, are amended, and subsection (7) is added to
  426  that section, to read:
  427         166.04151 Affordable housing.—
  428         (5) Subsection (4) (2) does not apply in an area of
  429  critical state concern, as designated by s. 380.0552 or chapter
  430  28-36, Florida Administrative Code.
  431         (6) Notwithstanding any other law or local ordinance or
  432  regulation to the contrary, the governing body of a municipality
  433  may approve the development of housing that is affordable, as
  434  defined in s. 420.0004, including, but not limited to, a mixed
  435  use residential development, on any parcel zoned for
  436  residential, commercial, or industrial use. If a parcel is zoned
  437  for commercial or industrial use, an approval pursuant to this
  438  subsection may include any residential development project,
  439  including a mixed-use residential development project, so long
  440  as at least 10 percent of the units included in the project are
  441  for housing that is affordable and the developer of the project
  442  agrees not to apply for or receive funding under s. 420.5087.
  443  The provisions of this subsection are self-executing and do not
  444  require the governing body to adopt an ordinance or a regulation
  445  before using the approval process in this subsection.
  446         (7)(a) A municipality must authorize multifamily and mixed
  447  use residential as allowable uses in any area zoned for
  448  commercial, industrial, or mixed use if at least 40 percent of
  449  the residential units in a proposed multifamily rental
  450  development are, for a period of at least 30 years, affordable
  451  as defined in s. 420.0004. Notwithstanding any other law, local
  452  ordinance, or regulation to the contrary, a municipality may not
  453  require a proposed multifamily development to obtain a zoning or
  454  land use change, special exception, conditional use approval,
  455  variance, or comprehensive plan amendment for the building
  456  height, zoning, and densities authorized under this subsection.
  457  For mixed-use residential projects, at least 65 percent of the
  458  total square footage must be used for residential purposes.
  459         (b) A municipality may not restrict the density of a
  460  proposed development authorized under this subsection below the
  461  highest allowed density on any land in the municipality where
  462  residential development is allowed.
  463         (c) A municipality may not restrict the height of a
  464  proposed development authorized under this subsection below the
  465  highest currently allowed height for a commercial or residential
  466  development located in its jurisdiction within 1 mile of the
  467  proposed development or 3 stories, whichever is higher.
  468         (d) A proposed development authorized under this subsection
  469  must be administratively approved and no further action by the
  470  governing body of the municipality is required if the
  471  development satisfies the municipality’s land development
  472  regulations for multifamily developments in areas zoned for such
  473  use and is otherwise consistent with the comprehensive plan,
  474  with the exception of provisions establishing allowable
  475  densities, height, and land use. Such land development
  476  regulations include, but are not limited to, regulations
  477  relating to setbacks and parking requirements.
  478         (e) A municipality must consider reducing parking
  479  requirements for a proposed development authorized under this
  480  subsection if the development is located within one-half mile of
  481  a major transit stop, as defined in the municipality’s land
  482  development code, and the major transit stop is accessible from
  483  the development.
  484         (f) A municipality that designates less than 20 percent of
  485  the land area within its jurisdiction for commercial or
  486  industrial use must authorize a proposed multifamily development
  487  as provided in this subsection in areas zoned for commercial or
  488  industrial use only if the proposed multifamily development is
  489  mixed-use residential.
  490         (g) Except as otherwise provided in this subsection, a
  491  development authorized under this subsection must comply with
  492  all applicable state and local laws and regulations.
  493         (h) This subsection does not apply to property defined as
  494  recreational and commercial working waterfront in s.
  495  342.201(2)(b) in any area zoned as industrial.
  496         (i) This subsection expires October 1, 2033.
  497         Section 6. Section 166.043, Florida Statutes, is amended to
  498  read:
  499         166.043 Ordinances and rules imposing price controls;
  500  findings required; procedures.—
  501         (1)(a) Except as hereinafter provided, a no county,
  502  municipality, or other entity of local government may not shall
  503  adopt or maintain in effect an ordinance or a rule that which
  504  has the effect of imposing price controls upon a lawful business
  505  activity that which is not franchised by, owned by, or under
  506  contract with, the governmental agency, unless specifically
  507  provided by general law.
  508         (b) This section does not prevent the enactment by local
  509  governments of public service rates otherwise authorized by law,
  510  including water, sewer, solid waste, public transportation,
  511  taxicab, or port rates, rates for towing of vehicles or vessels
  512  from or immobilization of vehicles or vessels on private
  513  property, or rates for removal and storage of wrecked or
  514  disabled vehicles or vessels from an accident scene or the
  515  removal and storage of vehicles or vessels in the event the
  516  owner or operator is incapacitated, unavailable, leaves the
  517  procurement of wrecker service to the law enforcement officer at
  518  the scene, or otherwise does not consent to the removal of the
  519  vehicle or vessel.
  520         (c) Counties must establish maximum rates which may be
  521  charged on the towing of vehicles or vessels from or
  522  immobilization of vehicles or vessels on private property,
  523  removal and storage of wrecked or disabled vehicles or vessels
  524  from an accident scene or for the removal and storage of
  525  vehicles or vessels, in the event the owner or operator is
  526  incapacitated, unavailable, leaves the procurement of wrecker
  527  service to the law enforcement officer at the scene, or
  528  otherwise does not consent to the removal of the vehicle or
  529  vessel. However, if a municipality chooses to enact an ordinance
  530  establishing the maximum rates for the towing or immobilization
  531  of vehicles or vessels as described in paragraph (b), the
  532  county’s ordinance established under s. 125.0103 does shall not
  533  apply within such municipality.
  534         (2) No law, ordinance, rule, or other measure which would
  535  have the effect of imposing controls on rents shall be adopted
  536  or maintained in effect except as provided herein and unless it
  537  is found and determined, as hereinafter provided, that such
  538  controls are necessary and proper to eliminate an existing
  539  housing emergency which is so grave as to constitute a serious
  540  menace to the general public.
  541         (3) Any law, ordinance, rule, or other measure which has
  542  the effect of imposing controls on rents shall terminate and
  543  expire within 1 year and shall not be extended or renewed except
  544  by the adoption of a new measure meeting all the requirements of
  545  this section.
  546         (4) Notwithstanding any other provisions of this section,
  547  no controls shall be imposed on rents for any accommodation used
  548  or offered for residential purposes as a seasonal or tourist
  549  unit, as a second housing unit, or on rents for dwelling units
  550  located in luxury apartment buildings. For the purposes of this
  551  section, a luxury apartment building is one wherein on January
  552  1, 1977, the aggregate rent due on a monthly basis from all
  553  dwelling units as stated in leases or rent lists existing on
  554  that date divided by the number of dwelling units exceeds $250.
  555         (5)A No municipality, county, or other entity of local
  556  government may not shall adopt or maintain in effect any law,
  557  ordinance, rule, or other measure that which would have the
  558  effect of imposing controls on rents unless:
  559         (a) Such measure is duly adopted by the governing body of
  560  such entity of local government, after notice and public
  561  hearing, in accordance with all applicable provisions of the
  562  Florida and United States Constitutions, the charter or charters
  563  governing such entity of local government, this section, and any
  564  other applicable laws.
  565         (b) Such governing body makes and recites in such measure
  566  its findings establishing the existence in fact of a housing
  567  emergency so grave as to constitute a serious menace to the
  568  general public and that such controls are necessary and proper
  569  to eliminate such grave housing emergency.
  570         (c) Such measure is approved by the voters in such
  571  municipality, county, or other entity of local government.
  572         (6) In any court action brought to challenge the validity
  573  of rent control imposed pursuant to the provisions of this
  574  section, the evidentiary effect of any findings or recitations
  575  required by subsection (5) shall be limited to imposing upon any
  576  party challenging the validity of such measure the burden of
  577  going forward with the evidence, and the burden of proof (that
  578  is, the risk of nonpersuasion) shall rest upon any party seeking
  579  to have the measure upheld.
  580         (3)(7) Notwithstanding any other provisions of this
  581  section, municipalities, counties, or other entity of local
  582  government may adopt and maintain in effect any law, ordinance,
  583  rule, or other measure which is adopted for the purposes of
  584  increasing the supply of affordable housing using land use
  585  mechanisms such as inclusionary housing ordinances.
  586         Section 7. Section 166.0451, Florida Statutes, is amended
  587  to read:
  588         166.0451 Disposition of municipal property for affordable
  589  housing.—
  590         (1) By October 1, 2023 July 1, 2007, and every 3 years
  591  thereafter, each municipality shall prepare an inventory list of
  592  all real property within its jurisdiction to which the
  593  municipality or any dependent special district within its
  594  boundaries holds fee simple title which that is appropriate for
  595  use as affordable housing. The inventory list must include the
  596  address and legal description of each such property and specify
  597  whether the property is vacant or improved. The governing body
  598  of the municipality must review the inventory list at a public
  599  hearing and may revise it at the conclusion of the public
  600  hearing. Following the public hearing, the governing body of the
  601  municipality shall adopt a resolution that includes an inventory
  602  list of such property. Each municipality shall make the
  603  inventory list publicly available on its website to encourage
  604  potential development.
  605         (2) The properties identified as appropriate for use as
  606  affordable housing on the inventory list adopted by the
  607  municipality may be used for affordable housing through a long
  608  term land lease requiring the development and maintenance of
  609  affordable housing, offered for sale and the proceeds may be
  610  used to purchase land for the development of affordable housing
  611  or to increase the local government fund earmarked for
  612  affordable housing, or may be sold with a restriction that
  613  requires the development of the property as permanent affordable
  614  housing, or may be donated to a nonprofit housing organization
  615  for the construction of permanent affordable housing.
  616  Alternatively, the municipality or special district may
  617  otherwise make the property available for use for the production
  618  and preservation of permanent affordable housing. For purposes
  619  of this section, the term “affordable” has the same meaning as
  620  in s. 420.0004(3).
  621         (3) Municipalities are encouraged to adopt best practices
  622  for surplus land programs, including, but not limited to:
  623         (a)Establishing eligibility criteria for the receipt or
  624  purchase of surplus land by developers;
  625         (b)Making the process for requesting surplus lands
  626  publicly available; and
  627         (c)Ensuring long-term affordability through ground leases
  628  by retaining the right of first refusal to purchase property
  629  that would be sold or offered at market rate and by requiring
  630  reversion of property not used for affordable housing within a
  631  certain timeframe.
  632         Section 8. Effective January 1, 2024, subsection (1) of
  633  section 196.1978, Florida Statutes, is amended, and subsection
  634  (3) is added to that section, to read:
  635         196.1978 Affordable housing property exemption.—
  636         (1)(a) Property used to provide affordable housing to
  637  eligible persons as defined by s. 159.603 and natural persons or
  638  families meeting the extremely-low-income, very-low-income, low
  639  income, or moderate-income limits specified in s. 420.0004,
  640  which is owned entirely by a nonprofit entity that is a
  641  corporation not for profit, qualified as charitable under s.
  642  501(c)(3) of the Internal Revenue Code and in compliance with
  643  Rev. Proc. 96-32, 1996-1 C.B. 717, is considered property owned
  644  by an exempt entity and used for a charitable purpose, and those
  645  portions of the affordable housing property that provide housing
  646  to natural persons or families classified as extremely low
  647  income, very low income, low income, or moderate income under s.
  648  420.0004 are exempt from ad valorem taxation to the extent
  649  authorized under s. 196.196. All property identified in this
  650  subsection must comply with the criteria provided under s.
  651  196.195 for determining exempt status and applied by property
  652  appraisers on an annual basis. The Legislature intends that any
  653  property owned by a limited liability company which is
  654  disregarded as an entity for federal income tax purposes
  655  pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) be treated
  656  as owned by its sole member. If the sole member of the limited
  657  liability company that owns the property is also a limited
  658  liability company that is disregarded as an entity for federal
  659  income tax purposes pursuant to Treasury Regulation 301.7701
  660  3(b)(1)(ii), the Legislature intends that the property be
  661  treated as owned by the sole member of the limited liability
  662  company that owns the limited liability company that owns the
  663  property. Units that are vacant and units that are occupied by
  664  natural persons or families whose income no longer meets the
  665  income limits of this subsection, but whose income met those
  666  income limits at the time they became tenants, shall be treated
  667  as portions of the affordable housing property exempt under this
  668  subsection if a recorded land use restriction agreement in favor
  669  of the Florida Housing Finance Corporation or any other
  670  governmental or quasi-governmental jurisdiction requires that
  671  all residential units within the property be used in a manner
  672  that qualifies for the exemption under this subsection and if
  673  the units are being offered for rent.
  674         (b)Land that is owned entirely by a nonprofit entity that
  675  is a corporation not for profit, qualified as charitable under
  676  s. 501(c)(3) of the Internal Revenue Code and in compliance with
  677  Rev. Proc. 96-32, 1996-1 C.B. 717, and is leased for a minimum
  678  of 99 years for the purpose of, and is predominantly used for,
  679  providing housing to natural persons or families meeting the
  680  extremely-low-income, very-low-income, low-income, or moderate
  681  income limits specified in s. 420.0004 is exempt from ad valorem
  682  taxation. For purposes of this paragraph, land is predominantly
  683  used for qualifying purposes if the square footage of the
  684  improvements on the land used to provide qualifying housing is
  685  greater than 50 percent of the square footage of all
  686  improvements on the land. This paragraph first applies to the
  687  2024 tax roll and is repealed December 31, 2059.
  688         (3)(a)As used in this subsection, the term:
  689         1.“Corporation” means the Florida Housing Finance
  690  Corporation.
  691         2.Newly constructed” means an improvement to real
  692  property which was substantially completed within 5 years before
  693  the date of an applicant’s first submission of a request for
  694  certification or an application for an exemption pursuant to
  695  this section, whichever is earlier.
  696         3.Substantially completed” has the same meaning as in s.
  697  192.042(1).
  698         (b)Notwithstanding ss. 196.195 and 196.196, portions of
  699  property in a multifamily project are considered property used
  700  for a charitable purpose and are eligible to receive an ad
  701  valorem property tax exemption if such portions:
  702         1.Provide affordable housing to natural persons or
  703  families meeting the income limitations provided in paragraph
  704  (d);
  705         2.Are within a newly constructed multifamily project that
  706  contains more than 70 units dedicated to housing natural persons
  707  or families meeting the income limitations provided in paragraph
  708  (d); and
  709         3.Are rented for an amount that does not exceed the amount
  710  as specified by the most recent multifamily rental programs
  711  income and rent limit chart posted by the corporation and
  712  derived from the Multifamily Tax Subsidy Projects Income Limits
  713  published by the United States Department of Housing and Urban
  714  Development or 90 percent of the fair market value rent as
  715  determined by a rental market study meeting the requirements of
  716  paragraph (m), whichever is less.
  717         (c)If a unit that in the previous year qualified for the
  718  exemption under this subsection and was occupied by a tenant is
  719  vacant on January 1, the vacant unit is eligible for the
  720  exemption if the use of the unit is restricted to providing
  721  affordable housing that would otherwise meet the requirements of
  722  this subsection and a reasonable effort is made to lease the
  723  unit to eligible persons or families.
  724         (d)1.Qualified property used to house natural persons or
  725  families whose annual household income is greater than 80
  726  percent but not more than 120 percent of the median annual
  727  adjusted gross income for households within the metropolitan
  728  statistical area or, if not within a metropolitan statistical
  729  area, within the county in which the person or family resides,
  730  must receive an ad valorem property tax exemption of 75 percent
  731  of the assessed value.
  732         2.Qualified property used to house natural persons or
  733  families whose annual household income does not exceed 80
  734  percent of the median annual adjusted gross income for
  735  households within the metropolitan statistical area or, if not
  736  within a metropolitan statistical area, within the county in
  737  which the person or family resides, is exempt from ad valorem
  738  property taxes.
  739         (e)To receive an exemption under this subsection, a
  740  property owner must submit an application on a form prescribed
  741  by the department by March 1 for the exemption, accompanied by a
  742  certification notice from the corporation to the property
  743  appraiser.
  744         (f)To receive a certification notice, a property owner
  745  must submit a request to the corporation for certification on a
  746  form provided by the corporation which includes all of the
  747  following:
  748         1.The most recently completed rental market study meeting
  749  the requirements of paragraph (m).
  750         2.A list of the units for which the property owner seeks
  751  an exemption.
  752         3.The rent amount received by the property owner for each
  753  unit for which the property owner seeks an exemption. If a unit
  754  is vacant and qualifies for an exemption under paragraph (c),
  755  the property owner must provide evidence of the published rent
  756  amount for each vacant unit.
  757         4.A sworn statement, under penalty of perjury, from the
  758  applicant restricting the property for a period of not less than
  759  3 years to housing persons or families who meet the income
  760  limitations under this subsection.
  761         (g)The corporation shall review the request for
  762  certification and certify property that meets the eligibility
  763  criteria of this subsection. A determination by the corporation
  764  regarding a request for certification does not constitute final
  765  agency action pursuant to chapter 120.
  766         1.If the corporation determines that the property meets
  767  the eligibility criteria for an exemption under this subsection,
  768  the corporation must send a certification notice to the property
  769  owner and the property appraiser.
  770         2.If the corporation determines that the property does not
  771  meet the eligibility criteria, the corporation must notify the
  772  property owner and include the reasons for such determination.
  773         (h)The corporation shall post on its website the deadline
  774  to submit a request for certification. The deadline must allow
  775  adequate time for a property owner to submit a timely
  776  application for exemption to the property appraiser.
  777         (i)The property appraiser shall review the application and
  778  determine if the applicant is entitled to an exemption. A
  779  property appraiser may grant an exemption only for a property
  780  for which the corporation has issued a certification notice.
  781         (j) If the property appraiser determines that for any year
  782  during the immediately previous 10 years a person who was not
  783  entitled to an exemption under this subsection was granted such
  784  an exemption, the property appraiser must serve upon the owner a
  785  notice of intent to record in the public records of the county a
  786  notice of tax lien against any property owned by that person in
  787  the county, and that property must be identified in the notice
  788  of tax lien. Any property owned by the taxpayer and situated in
  789  this state is subject to the taxes exempted by the improper
  790  exemption, plus a penalty of 50 percent of the unpaid taxes for
  791  each year and interest at a rate of 15 percent per annum. If an
  792  exemption is improperly granted as a result of a clerical
  793  mistake or an omission by the property appraiser, the property
  794  owner improperly receiving the exemption may not be assessed a
  795  penalty or interest.
  796         (k)Units subject to an agreement with the corporation
  797  pursuant to chapter 420 recorded in the official records of the
  798  county in which the property is located to provide housing to
  799  natural persons or families meeting the extremely-low-income,
  800  very-low-income, or low-income limits specified in s. 420.0004
  801  are not eligible for this exemption.
  802         (l)Property receiving an exemption pursuant to s. 196.1979
  803  is not eligible for this exemption.
  804         (m)A rental market study submitted as required by
  805  paragraph (f) must identify the fair market value rent of each
  806  unit for which a property owner seeks an exemption. Only a
  807  certified general appraiser as defined in s. 475.611 may issue a
  808  rental market study. The certified general appraiser must be
  809  independent of the property owner who requests the rental market
  810  study. In preparing the rental market study, a certified general
  811  appraiser shall comply with the standards of professional
  812  practice pursuant to part II of chapter 475 and use comparable
  813  property within the same geographic area and of the same type as
  814  the property for which the exemption is sought. A rental market
  815  study must have been completed within 3 years before submission
  816  of the application.
  817         (n)The corporation may adopt rules to implement this
  818  section.
  819         (o) This subsection first applies to the 2024 tax roll and
  820  is repealed December 31, 2059.
  821         Section 9. Section 196.1979, Florida Statutes, is created
  822  to read:
  823         196.1979 County and municipal affordable housing property
  824  exemption.—
  825         (1)(a) Notwithstanding ss. 196.195 and 196.196, the board
  826  of county commissioners of a county or the governing body of a
  827  municipality may adopt an ordinance to exempt those portions of
  828  property used to provide affordable housing meeting the
  829  requirements of this section. Such property is considered
  830  property used for a charitable purpose. To be eligible for the
  831  exemption, the portions of property:
  832         1.Must be used to house natural persons or families whose
  833  annual household income:
  834         a.Is greater than 30 percent but not more than 60 percent
  835  of the median annual adjusted gross income for households within
  836  the metropolitan statistical area or, if not within a
  837  metropolitan statistical area, within the county in which the
  838  person or family resides; or
  839         b.Does not exceed 30 percent of the median annual adjusted
  840  gross income for households within the metropolitan statistical
  841  area or, if not within a metropolitan statistical area, within
  842  the county in which the person or family resides;
  843         2.Must be within a multifamily project containing 50 or
  844  more residential units, at least 20 percent of which are used to
  845  provide affordable housing that meets the requirements of this
  846  section;
  847         3.Must be rented for an amount no greater than the amount
  848  as specified by the most recent multifamily rental programs
  849  income and rent limit chart posted by the corporation and
  850  derived from the Multifamily Tax Subsidy Projects Income Limits
  851  published by the United States Department of Housing and Urban
  852  Development or 90 percent of the fair market value rent as
  853  determined by a rental market study meeting the requirements of
  854  subsection (4), whichever is less;
  855         4.May not have been cited for code violations on three or
  856  more occasions in the 24 months before the submission of a tax
  857  exemption application;
  858         5.May not have any cited code violations that have not
  859  been properly remedied by the property owner before the
  860  submission of a tax exemption application; and
  861         6.May not have any unpaid fines or charges relating to the
  862  cited code violations. Payment of unpaid fines or charges before
  863  a final determination on a property’s qualification for an
  864  exemption under this section will not exclude such property from
  865  eligibility if the property otherwise complies with all other
  866  requirements for the exemption.
  867         (b)Qualified property may receive an ad valorem property
  868  tax exemption of:
  869         1.Up to 75 percent of the assessed value of each
  870  residential unit used to provide affordable housing if fewer
  871  than 100 percent of the multifamily project’s residential units
  872  are used to provide affordable housing meeting the requirements
  873  of this section.
  874         2.Up to 100 percent of the assessed value if 100 percent
  875  of the multifamily project’s residential units are used to
  876  provide affordable housing meeting the requirements of this
  877  section.
  878         (c)The board of county commissioners of the county or the
  879  governing body of the municipality, as applicable, may choose to
  880  adopt an ordinance that exempts property used to provide
  881  affordable housing for natural persons or families meeting the
  882  income limits of sub-subparagraph (a)1.a., natural persons or
  883  families meeting the income limits of sub-subparagraph (a)1.b.,
  884  or both.
  885         (2)If a residential unit that in the previous year
  886  qualified for the exemption under this section and was occupied
  887  by a tenant is vacant on January 1, the vacant unit may qualify
  888  for the exemption under this section if the use of the unit is
  889  restricted to providing affordable housing that would otherwise
  890  meet the requirements of this section and a reasonable effort is
  891  made to lease the unit to eligible persons or families.
  892         (3) An ordinance granting the exemption authorized by this
  893  section must:
  894         (a)Be adopted under the procedures for adoption of a
  895  nonemergency ordinance by a board of county commissioners
  896  specified in chapter 125 or by a municipal governing body
  897  specified in chapter 166.
  898         (b)Designate the local entity under the supervision of the
  899  board of county commissioners or governing body of a
  900  municipality which must develop, receive, and review
  901  applications for certification and develop notices of
  902  determination of eligibility.
  903         (c)Require the property owner to apply for certification
  904  by the local entity in order to receive the exemption. The
  905  application for certification must be on a form provided by the
  906  local entity designated pursuant to paragraph (b) and include
  907  all of the following:
  908         1.The most recently completed rental market study meeting
  909  the requirements of subsection (4).
  910         2.A list of the units for which the property owner seeks
  911  an exemption.
  912         3.The rent amount received by the property owner for each
  913  unit for which the property owner seeks an exemption. If a unit
  914  is vacant and qualifies for an exemption under subsection (2),
  915  the property owner must provide evidence of the published rent
  916  amount for the vacant unit.
  917         (d)Require the local entity to verify and certify property
  918  that meets the requirements of the ordinance as qualified
  919  property and forward the certification to the property owner and
  920  the property appraiser. If the local entity denies the
  921  exemption, it must notify the applicant and include reasons for
  922  the denial.
  923         (e)Require the eligible unit to meet the eligibility
  924  criteria of paragraph (1)(a).
  925         (f)Require the property owner to submit an application for
  926  exemption, on a form prescribed by the department, accompanied
  927  by the certification of qualified property, to the property
  928  appraiser no later than March 1.
  929         (g)Specify that the exemption applies only to the taxes
  930  levied by the unit of government granting the exemption.
  931         (h)Specify that the property may not receive an exemption
  932  authorized by this section after expiration or repeal of the
  933  ordinance.
  934         (i)Identify the percentage of the assessed value which is
  935  exempted, subject to the percentage limitations in paragraph
  936  (1)(b).
  937         (j)Identify whether the exemption applies to natural
  938  persons or families meeting the income limits of sub
  939  subparagraph (1)(a)1.a., natural persons or families meeting the
  940  income limits of sub-subparagraph (1)(a)1.b., or both.
  941         (k)Require that the deadline to submit an application for
  942  certification be published on the county’s or municipality’s
  943  website. The deadline must allow adequate time for a property
  944  owner to make a timely application for exemption to the property
  945  appraiser.
  946         (l)Require the county or municipality to post on its
  947  website a list of certified properties for the purpose of
  948  facilitating access to affordable housing.
  949         (4) A rental market study submitted as required by
  950  paragraph (3)(c) must identify the fair market value rent of
  951  each unit for which a property owner seeks an exemption. Only a
  952  certified general appraiser, as defined in s. 475.611, may issue
  953  a rental market study. The certified general appraiser must be
  954  independent of the property owner who requests a rental market
  955  study. In preparing the rental market study, a certified general
  956  appraiser shall comply with the standards of professional
  957  practice pursuant to part II of chapter 475 and use comparable
  958  property within the same geographic area and of the same type as
  959  the property for which the exemption is sought. A rental market
  960  study must have been completed within 3 years before submission
  961  of the application.
  962         (5) An ordinance adopted under this section must expire
  963  before the fourth January 1 after adoption; however, the board
  964  of county commissioners or the governing body of the
  965  municipality may adopt a new ordinance to renew the exemption.
  966  The board of county commissioners or the governing body of the
  967  municipality shall deliver a copy of an ordinance adopted under
  968  this section to the department and the property appraiser within
  969  10 days after its adoption. If the ordinance expires or is
  970  repealed, the board of county commissioners or the governing
  971  body of the municipality must notify the department and the
  972  property appraiser within 10 days after its expiration or
  973  repeal.
  974         (6) If the property appraiser determines that for any year
  975  during the immediately previous 10 years a person who was not
  976  entitled to an exemption under this section was granted such an
  977  exemption, the property appraiser must serve upon the owner a
  978  notice of intent to record in the public records of the county a
  979  notice of tax lien against any property owned by that person in
  980  the county, and that property must be identified in the notice
  981  of tax lien. Any property owned by the taxpayer and situated in
  982  this state is subject to the taxes exempted by the improper
  983  exemption, plus a penalty of 50 percent of the unpaid taxes for
  984  each year and interest at a rate of 15 percent per annum. If an
  985  exemption is improperly granted as a result of a clerical
  986  mistake or an omission by the property appraiser, the property
  987  owner improperly receiving the exemption may not be assessed a
  988  penalty or interest.
  989         (7)This section first applies to the 2024 tax roll.
  990         Section 10. Section 201.15, Florida Statutes, is amended to
  991  read:
  992         201.15 Distribution of taxes collected.—All taxes collected
  993  under this chapter are hereby pledged and shall be first made
  994  available to make payments when due on bonds issued pursuant to
  995  s. 215.618 or s. 215.619, or any other bonds authorized to be
  996  issued on a parity basis with such bonds. Such pledge and
  997  availability for the payment of these bonds shall have priority
  998  over any requirement for the payment of service charges or costs
  999  of collection and enforcement under this section. All taxes
 1000  collected under this chapter, except taxes distributed to the
 1001  Land Acquisition Trust Fund pursuant to subsections (1) and (2),
 1002  are subject to the service charge imposed in s. 215.20(1).
 1003  Before distribution pursuant to this section, the Department of
 1004  Revenue shall deduct amounts necessary to pay the costs of the
 1005  collection and enforcement of the tax levied by this chapter.
 1006  The costs and service charge may not be levied against any
 1007  portion of taxes pledged to debt service on bonds to the extent
 1008  that the costs and service charge are required to pay any
 1009  amounts relating to the bonds. All of the costs of the
 1010  collection and enforcement of the tax levied by this chapter and
 1011  the service charge shall be available and transferred to the
 1012  extent necessary to pay debt service and any other amounts
 1013  payable with respect to bonds authorized before January 1, 2017,
 1014  secured by revenues distributed pursuant to this section. All
 1015  taxes remaining after deduction of costs shall be distributed as
 1016  follows:
 1017         (1) Amounts necessary to make payments on bonds issued
 1018  pursuant to s. 215.618 or s. 215.619, as provided under
 1019  paragraphs (3)(a) and (b), or on any other bonds authorized to
 1020  be issued on a parity basis with such bonds shall be deposited
 1021  into the Land Acquisition Trust Fund.
 1022         (2) If the amounts deposited pursuant to subsection (1) are
 1023  less than 33 percent of all taxes collected after first
 1024  deducting the costs of collection, an amount equal to 33 percent
 1025  of all taxes collected after first deducting the costs of
 1026  collection, minus the amounts deposited pursuant to subsection
 1027  (1), shall be deposited into the Land Acquisition Trust Fund.
 1028         (3) Amounts on deposit in the Land Acquisition Trust Fund
 1029  shall be used in the following order:
 1030         (a) Payment of debt service or funding of debt service
 1031  reserve funds, rebate obligations, or other amounts payable with
 1032  respect to Florida Forever bonds issued pursuant to s. 215.618.
 1033  The amount used for such purposes may not exceed $300 million in
 1034  each fiscal year. It is the intent of the Legislature that all
 1035  bonds issued to fund the Florida Forever Act be retired by
 1036  December 31, 2040. Except for bonds issued to refund previously
 1037  issued bonds, no series of bonds may be issued pursuant to this
 1038  paragraph unless such bonds are approved and the debt service
 1039  for the remainder of the fiscal year in which the bonds are
 1040  issued is specifically appropriated in the General
 1041  Appropriations Act or other law with respect to bonds issued for
 1042  the purposes of s. 373.4598.
 1043         (b) Payment of debt service or funding of debt service
 1044  reserve funds, rebate obligations, or other amounts due with
 1045  respect to Everglades restoration bonds issued pursuant to s.
 1046  215.619. Taxes distributed under paragraph (a) and this
 1047  paragraph must be collectively distributed on a pro rata basis
 1048  when the available moneys under this subsection are not
 1049  sufficient to cover the amounts required under paragraph (a) and
 1050  this paragraph.
 1051  
 1052  Bonds issued pursuant to s. 215.618 or s. 215.619 are equally
 1053  and ratably secured by moneys distributable to the Land
 1054  Acquisition Trust Fund.
 1055         (4) After the required distributions to the Land
 1056  Acquisition Trust Fund pursuant to subsections (1) and (2), the
 1057  lesser of 8 percent of the remainder or $150 million in each
 1058  fiscal year shall be paid into the State Treasury to the credit
 1059  of the State Housing Trust Fund and shall be expended pursuant
 1060  to s. 420.50871. If 8 percent of the remainder is greater than
 1061  $150 million in any fiscal year, the difference between 8
 1062  percent of the remainder and $150 million shall be paid into the
 1063  State Treasury to the credit of the General Revenue Fund. and
 1064  deduction of the service charge imposed pursuant to s.
 1065  215.20(1), The remainder shall be distributed as follows:
 1066         (a) The lesser of 20.5453 percent of the remainder or
 1067  $466.75 million in each fiscal year shall be paid into the State
 1068  Treasury to the credit of the State Transportation Trust Fund.
 1069  Notwithstanding any other law, the amount credited to the State
 1070  Transportation Trust Fund shall be used for:
 1071         1. Capital funding for the New Starts Transit Program,
 1072  authorized by Title 49, U.S.C. s. 5309 and specified in s.
 1073  341.051, in the amount of 10 percent of the funds;
 1074         2. The Small County Outreach Program specified in s.
 1075  339.2818, in the amount of 10 percent of the funds;
 1076         3. The Strategic Intermodal System specified in ss. 339.61,
 1077  339.62, 339.63, and 339.64, in the amount of 75 percent of the
 1078  funds after deduction of the payments required pursuant to
 1079  subparagraphs 1. and 2.; and
 1080         4. The Transportation Regional Incentive Program specified
 1081  in s. 339.2819, in the amount of 25 percent of the funds after
 1082  deduction of the payments required pursuant to subparagraphs 1.
 1083  and 2. The first $60 million of the funds allocated pursuant to
 1084  this subparagraph shall be allocated annually to the Florida
 1085  Rail Enterprise for the purposes established in s. 341.303(5).
 1086         (b) The lesser of 0.1456 percent of the remainder or $3.25
 1087  million in each fiscal year shall be paid into the State
 1088  Treasury to the credit of the Grants and Donations Trust Fund in
 1089  the Department of Economic Opportunity to fund technical
 1090  assistance to local governments.
 1091  
 1092  Moneys distributed pursuant to paragraphs (a) and (b) may not be
 1093  pledged for debt service unless such pledge is approved by
 1094  referendum of the voters.
 1095         (c) An amount equaling 4.5 percent of the remainder in each
 1096  fiscal year shall be paid into the State Treasury to the credit
 1097  of the State Housing Trust Fund. The funds shall be used as
 1098  follows:
 1099         1. Half of that amount shall be used for the purposes for
 1100  which the State Housing Trust Fund was created and exists by
 1101  law.
 1102         2. Half of that amount shall be paid into the State
 1103  Treasury to the credit of the Local Government Housing Trust
 1104  Fund and used for the purposes for which the Local Government
 1105  Housing Trust Fund was created and exists by law.
 1106         (d) An amount equaling 5.20254 percent of the remainder in
 1107  each fiscal year shall be paid into the State Treasury to the
 1108  credit of the State Housing Trust Fund. Of such funds:
 1109         1. Twelve and one-half percent of that amount shall be
 1110  deposited into the State Housing Trust Fund and expended by the
 1111  Department of Economic Opportunity and the Florida Housing
 1112  Finance Corporation for the purposes for which the State Housing
 1113  Trust Fund was created and exists by law.
 1114         2. Eighty-seven and one-half percent of that amount shall
 1115  be distributed to the Local Government Housing Trust Fund and
 1116  used for the purposes for which the Local Government Housing
 1117  Trust Fund was created and exists by law. Funds from this
 1118  category may also be used to provide for state and local
 1119  services to assist the homeless.
 1120         (e) The lesser of 0.017 percent of the remainder or
 1121  $300,000 in each fiscal year shall be paid into the State
 1122  Treasury to the credit of the General Inspection Trust Fund to
 1123  be used to fund oyster management and restoration programs as
 1124  provided in s. 379.362(3).
 1125         (f) A total of $75 million shall be paid into the State
 1126  Treasury to the credit of the State Economic Enhancement and
 1127  Development Trust Fund within the Department of Economic
 1128  Opportunity.
 1129         (g) An amount equaling 5.4175 percent of the remainder
 1130  shall be paid into the Resilient Florida Trust Fund to be used
 1131  for the purposes for which the Resilient Florida Trust Fund was
 1132  created and exists by law. Funds may be used for planning and
 1133  project grants.
 1134         (h) An amount equaling 5.4175 percent of the remainder
 1135  shall be paid into the Water Protection and Sustainability
 1136  Program Trust Fund to be used to fund wastewater grants as
 1137  specified in s. 403.0673.
 1138         (5) Notwithstanding s. 215.32(2)(b)4.a., funds distributed
 1139  to the State Housing Trust Fund and expended pursuant to s.
 1140  420.50871 and funds distributed to the State Housing Trust Fund
 1141  and the Local Government Housing Trust Fund pursuant to
 1142  paragraphs (4)(c) and (d) paragraph (4)(c) may not be
 1143  transferred to the General Revenue Fund in the General
 1144  Appropriations Act.
 1145         (6) After the distributions provided in the preceding
 1146  subsections, any remaining taxes shall be paid into the State
 1147  Treasury to the credit of the General Revenue Fund.
 1148         Section 11. The amendments made by this act to s. 201.15,
 1149  Florida Statutes, expire on July 1, 2033, and the text of that
 1150  section shall revert to that in existence on June 30, 2023,
 1151  except that any amendments to such text enacted other than by
 1152  this act must be preserved and continue to operate to the extent
 1153  that such amendments are not dependent upon the portions of the
 1154  text which expire pursuant to this section.
 1155         Section 12. Paragraph (p) of subsection (5) of section
 1156  212.08, Florida Statutes, is amended, and paragraph (v) is added
 1157  to that subsection, to read:
 1158         212.08 Sales, rental, use, consumption, distribution, and
 1159  storage tax; specified exemptions.—The sale at retail, the
 1160  rental, the use, the consumption, the distribution, and the
 1161  storage to be used or consumed in this state of the following
 1162  are hereby specifically exempt from the tax imposed by this
 1163  chapter.
 1164         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1165         (p) Community contribution tax credit for donations.—
 1166         1. Authorization.—Persons who are registered with the
 1167  department under s. 212.18 to collect or remit sales or use tax
 1168  and who make donations to eligible sponsors are eligible for tax
 1169  credits against their state sales and use tax liabilities as
 1170  provided in this paragraph:
 1171         a. The credit shall be computed as 50 percent of the
 1172  person’s approved annual community contribution.
 1173         b. The credit shall be granted as a refund against state
 1174  sales and use taxes reported on returns and remitted in the 12
 1175  months preceding the date of application to the department for
 1176  the credit as required in sub-subparagraph 3.c. If the annual
 1177  credit is not fully used through such refund because of
 1178  insufficient tax payments during the applicable 12-month period,
 1179  the unused amount may be included in an application for a refund
 1180  made pursuant to sub-subparagraph 3.c. in subsequent years
 1181  against the total tax payments made for such year. Carryover
 1182  credits may be applied for a 3-year period without regard to any
 1183  time limitation that would otherwise apply under s. 215.26.
 1184         c. A person may not receive more than $200,000 in annual
 1185  tax credits for all approved community contributions made in any
 1186  one year.
 1187         d. All proposals for the granting of the tax credit require
 1188  the prior approval of the Department of Economic Opportunity.
 1189         e. The total amount of tax credits which may be granted for
 1190  all programs approved under this paragraph and ss. 220.183 and
 1191  624.5105 is $25 $14.5 million in the 2023-2024 2022-2023 fiscal
 1192  year and in each fiscal year thereafter for projects that
 1193  provide housing opportunities for persons with special needs or
 1194  homeownership opportunities for low-income households or very
 1195  low-income households and $4.5 million in the 2022-2023 fiscal
 1196  year and in each fiscal year thereafter for all other projects.
 1197  As used in this paragraph, the term “person with special needs”
 1198  has the same meaning as in s. 420.0004 and the terms “low-income
 1199  person,” “low-income household,” “very-low-income person,” and
 1200  “very-low-income household” have the same meanings as in s.
 1201  420.9071.
 1202         f. A person who is eligible to receive the credit provided
 1203  in this paragraph, s. 220.183, or s. 624.5105 may receive the
 1204  credit only under one section of the person’s choice.
 1205         2. Eligibility requirements.—
 1206         a. A community contribution by a person must be in the
 1207  following form:
 1208         (I) Cash or other liquid assets;
 1209         (II) Real property, including 100 percent ownership of a
 1210  real property holding company;
 1211         (III) Goods or inventory; or
 1212         (IV) Other physical resources identified by the Department
 1213  of Economic Opportunity.
 1214  
 1215  For purposes of this sub-subparagraph, the term “real property
 1216  holding company” means a Florida entity, such as a Florida
 1217  limited liability company, that is wholly owned by the person;
 1218  is the sole owner of real property, as defined in s.
 1219  192.001(12), located in this the state; is disregarded as an
 1220  entity for federal income tax purposes pursuant to 26 C.F.R. s.
 1221  301.7701-3(b)(1)(ii); and at the time of contribution to an
 1222  eligible sponsor, has no material assets other than the real
 1223  property and any other property that qualifies as a community
 1224  contribution.
 1225         b. All community contributions must be reserved exclusively
 1226  for use in a project. As used in this sub-subparagraph, the term
 1227  “project” means activity undertaken by an eligible sponsor which
 1228  is designed to construct, improve, or substantially rehabilitate
 1229  housing that is affordable to low-income households or very-low
 1230  income households; designed to provide housing opportunities for
 1231  persons with special needs; designed to provide commercial,
 1232  industrial, or public resources and facilities; or designed to
 1233  improve entrepreneurial and job-development opportunities for
 1234  low-income persons. A project may be the investment necessary to
 1235  increase access to high-speed broadband capability in a rural
 1236  community that had an enterprise zone designated pursuant to
 1237  chapter 290 as of May 1, 2015, including projects that result in
 1238  improvements to communications assets that are owned by a
 1239  business. A project may include the provision of museum
 1240  educational programs and materials that are directly related to
 1241  a project approved between January 1, 1996, and December 31,
 1242  1999, and located in an area which was in an enterprise zone
 1243  designated pursuant to s. 290.0065 as of May 1, 2015. This
 1244  paragraph does not preclude projects that propose to construct
 1245  or rehabilitate housing for low-income households or very-low
 1246  income households on scattered sites or housing opportunities
 1247  for persons with special needs. With respect to housing,
 1248  contributions may be used to pay the following eligible special
 1249  needs, low-income, and very-low-income housing-related
 1250  activities:
 1251         (I) Project development impact and management fees for
 1252  special needs, low-income, or very-low-income housing projects;
 1253         (II) Down payment and closing costs for persons with
 1254  special needs, low-income persons, and very-low-income persons;
 1255         (III) Administrative costs, including housing counseling
 1256  and marketing fees, not to exceed 10 percent of the community
 1257  contribution, directly related to special needs, low-income, or
 1258  very-low-income projects; and
 1259         (IV) Removal of liens recorded against residential property
 1260  by municipal, county, or special district local governments if
 1261  satisfaction of the lien is a necessary precedent to the
 1262  transfer of the property to a low-income person or very-low
 1263  income person for the purpose of promoting home ownership.
 1264  Contributions for lien removal must be received from a
 1265  nonrelated third party.
 1266         c. The project must be undertaken by an “eligible sponsor,”
 1267  which includes:
 1268         (I) A community action program;
 1269         (II) A nonprofit community-based development organization
 1270  whose mission is the provision of housing for persons with
 1271  special needs, low-income households, or very-low-income
 1272  households or increasing entrepreneurial and job-development
 1273  opportunities for low-income persons;
 1274         (III) A neighborhood housing services corporation;
 1275         (IV) A local housing authority created under chapter 421;
 1276         (V) A community redevelopment agency created under s.
 1277  163.356;
 1278         (VI) A historic preservation district agency or
 1279  organization;
 1280         (VII) A local workforce development board;
 1281         (VIII) A direct-support organization as provided in s.
 1282  1009.983;
 1283         (IX) An enterprise zone development agency created under s.
 1284  290.0056;
 1285         (X) A community-based organization incorporated under
 1286  chapter 617 which is recognized as educational, charitable, or
 1287  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
 1288  and whose bylaws and articles of incorporation include
 1289  affordable housing, economic development, or community
 1290  development as the primary mission of the corporation;
 1291         (XI) Units of local government;
 1292         (XII) Units of state government; or
 1293         (XIII) Any other agency that the Department of Economic
 1294  Opportunity designates by rule.
 1295  
 1296  A contributing person may not have a financial interest in the
 1297  eligible sponsor.
 1298         d. The project must be located in an area which was in an
 1299  enterprise zone designated pursuant to chapter 290 as of May 1,
 1300  2015, or a Front Porch Florida Community, unless the project
 1301  increases access to high-speed broadband capability in a rural
 1302  community that had an enterprise zone designated pursuant to
 1303  chapter 290 as of May 1, 2015, but is physically located outside
 1304  the designated rural zone boundaries. Any project designed to
 1305  construct or rehabilitate housing for low-income households or
 1306  very-low-income households or housing opportunities for persons
 1307  with special needs is exempt from the area requirement of this
 1308  sub-subparagraph.
 1309         e.(I) If, during the first 10 business days of the state
 1310  fiscal year, eligible tax credit applications for projects that
 1311  provide housing opportunities for persons with special needs or
 1312  homeownership opportunities for low-income households or very
 1313  low-income households are received for less than the annual tax
 1314  credits available for those projects, the Department of Economic
 1315  Opportunity shall grant tax credits for those applications and
 1316  grant remaining tax credits on a first-come, first-served basis
 1317  for subsequent eligible applications received before the end of
 1318  the state fiscal year. If, during the first 10 business days of
 1319  the state fiscal year, eligible tax credit applications for
 1320  projects that provide housing opportunities for persons with
 1321  special needs or homeownership opportunities for low-income
 1322  households or very-low-income households are received for more
 1323  than the annual tax credits available for those projects, the
 1324  Department of Economic Opportunity shall grant the tax credits
 1325  for those applications as follows:
 1326         (A) If tax credit applications submitted for approved
 1327  projects of an eligible sponsor do not exceed $200,000 in total,
 1328  the credits shall be granted in full if the tax credit
 1329  applications are approved.
 1330         (B) If tax credit applications submitted for approved
 1331  projects of an eligible sponsor exceed $200,000 in total, the
 1332  amount of tax credits granted pursuant to sub-sub-sub
 1333  subparagraph (A) shall be subtracted from the amount of
 1334  available tax credits, and the remaining credits shall be
 1335  granted to each approved tax credit application on a pro rata
 1336  basis.
 1337         (II) If, during the first 10 business days of the state
 1338  fiscal year, eligible tax credit applications for projects other
 1339  than those that provide housing opportunities for persons with
 1340  special needs or homeownership opportunities for low-income
 1341  households or very-low-income households are received for less
 1342  than the annual tax credits available for those projects, the
 1343  Department of Economic Opportunity shall grant tax credits for
 1344  those applications and shall grant remaining tax credits on a
 1345  first-come, first-served basis for subsequent eligible
 1346  applications received before the end of the state fiscal year.
 1347  If, during the first 10 business days of the state fiscal year,
 1348  eligible tax credit applications for projects other than those
 1349  that provide housing opportunities for persons with special
 1350  needs or homeownership opportunities for low-income households
 1351  or very-low-income households are received for more than the
 1352  annual tax credits available for those projects, the Department
 1353  of Economic Opportunity shall grant the tax credits for those
 1354  applications on a pro rata basis.
 1355         3. Application requirements.—
 1356         a. An eligible sponsor seeking to participate in this
 1357  program must submit a proposal to the Department of Economic
 1358  Opportunity which sets forth the name of the sponsor, a
 1359  description of the project, and the area in which the project is
 1360  located, together with such supporting information as is
 1361  prescribed by rule. The proposal must also contain a resolution
 1362  from the local governmental unit in which the project is located
 1363  certifying that the project is consistent with local plans and
 1364  regulations.
 1365         b. A person seeking to participate in this program must
 1366  submit an application for tax credit to the Department of
 1367  Economic Opportunity which sets forth the name of the sponsor; a
 1368  description of the project; and the type, value, and purpose of
 1369  the contribution. The sponsor shall verify, in writing, the
 1370  terms of the application and indicate its receipt of the
 1371  contribution, and such verification must accompany the
 1372  application for tax credit. The person must submit a separate
 1373  tax credit application to the Department of Economic Opportunity
 1374  for each individual contribution that it makes to each
 1375  individual project.
 1376         c. A person who has received notification from the
 1377  Department of Economic Opportunity that a tax credit has been
 1378  approved must apply to the department to receive the refund.
 1379  Application must be made on the form prescribed for claiming
 1380  refunds of sales and use taxes and be accompanied by a copy of
 1381  the notification. A person may submit only one application for
 1382  refund to the department within a 12-month period.
 1383         4. Administration.—
 1384         a. The Department of Economic Opportunity may adopt rules
 1385  necessary to administer this paragraph, including rules for the
 1386  approval or disapproval of proposals by a person.
 1387         b. The decision of the Department of Economic Opportunity
 1388  must be in writing, and, if approved, the notification shall
 1389  state the maximum credit allowable to the person. Upon approval,
 1390  the Department of Economic Opportunity shall transmit a copy of
 1391  the decision to the department.
 1392         c. The Department of Economic Opportunity shall
 1393  periodically monitor all projects in a manner consistent with
 1394  available resources to ensure that resources are used in
 1395  accordance with this paragraph; however, each project must be
 1396  reviewed at least once every 2 years.
 1397         d. The Department of Economic Opportunity shall, in
 1398  consultation with the statewide and regional housing and
 1399  financial intermediaries, market the availability of the
 1400  community contribution tax credit program to community-based
 1401  organizations.
 1402         (v) Building materials used in construction of affordable
 1403  housing units.
 1404         1. As used in this paragraph, the term:
 1405         a.“Affordable housing development means property that has
 1406  units subject to an agreement with the Florida Housing Finance
 1407  Corporation pursuant to chapter 420 recorded in the official
 1408  records of the county in which the property is located to
 1409  provide affordable housing to natural persons or families
 1410  meeting the extremely-low-income, very-low-income, or low-income
 1411  limits specified in s. 420.0004.
 1412         b. “Building materials” means tangible personal property
 1413  that becomes a component part of eligible residential units in
 1414  an affordable housing development. The term includes appliances
 1415  and does not include plants, landscaping, fencing, and
 1416  hardscaping.
 1417         c.Eligible residential units” means newly constructed
 1418  units within an affordable housing development which are
 1419  restricted under the land use restriction agreement.
 1420         d. “Newly constructed” means improvements to real property
 1421  which did not previously exist or the construction of a new
 1422  improvement where an old improvement was removed. The term does
 1423  not include the renovation, restoration, rehabilitation,
 1424  modification, alteration, or expansion of buildings already
 1425  located on the parcel on which the eligible residential unit is
 1426  built.
 1427         e. “Real property” has the same meaning as provided in s.
 1428  192.001(12).
 1429         f. “Substantially completed” has the same meaning as in s.
 1430  192.042(1).
 1431         2. Building materials used in eligible residential units
 1432  are exempt from the tax imposed by this chapter if an owner
 1433  demonstrates to the satisfaction of the department that the
 1434  requirements of this paragraph have been met. Except as provided
 1435  in subparagraph 3., this exemption inures to the owner at the
 1436  time an eligible residential unit is substantially completed,
 1437  but only through a refund of previously paid taxes. To receive a
 1438  refund pursuant to this paragraph, the owner of the eligible
 1439  residential units must file an application with the department.
 1440  The application must include all of the following:
 1441         a. The name and address of the person claiming the refund.
 1442         b. An address and assessment roll parcel number of the real
 1443  property that was improved for which a refund of previously paid
 1444  taxes is being sought.
 1445         c. A description of the eligible residential units for
 1446  which a refund of previously paid taxes is being sought,
 1447  including the number of such units.
 1448         d. A copy of a valid building permit issued by the county
 1449  or municipal building department for the eligible residential
 1450  units.
 1451         e. A sworn statement, under penalty of perjury, from the
 1452  general contractor licensed in this state with whom the owner
 1453  contracted to build the eligible residential units which
 1454  specifies the building materials, the actual cost of the
 1455  building materials, and the amount of sales tax paid in this
 1456  state on the building materials, and which states that the
 1457  improvement to the real property was newly constructed. If a
 1458  general contractor was not used, the owner must make the sworn
 1459  statement required by this sub-subparagraph. Copies of the
 1460  invoices evidencing the actual cost of the building materials
 1461  and the amount of sales tax paid on such building materials must
 1462  be attached to the sworn statement provided by the general
 1463  contractor or by the owner. If copies of such invoices are not
 1464  attached, the cost of the building materials is deemed to be an
 1465  amount equal to 40 percent of the increase in the final assessed
 1466  value of the eligible residential units for ad valorem tax
 1467  purposes less the most recent assessed value of land for the
 1468  units.
 1469         f. A certification by the local building code inspector
 1470  that the eligible residential unit is substantially completed.
 1471         g.A copy of the land use restriction agreement with the
 1472  Florida Housing Finance Corporation for the eligible residential
 1473  units.
 1474         3.The exemption under this paragraph inures to a
 1475  municipality, county, other governmental unit or agency, or
 1476  nonprofit community-based organization through a refund of
 1477  previously paid taxes if the building materials are paid for
 1478  from the funds of a community development block grant, the State
 1479  Housing Initiatives Partnership Program, or a similar grant or
 1480  loan program. To receive a refund, a municipality, county, other
 1481  governmental unit or agency, or nonprofit community-based
 1482  organization must submit an application that includes the same
 1483  information required under subparagraph 2. In addition, the
 1484  applicant must include a sworn statement signed by the chief
 1485  executive officer of the municipality, county, other
 1486  governmental unit or agency, or nonprofit community-based
 1487  organization seeking a refund which states that the building
 1488  materials for which a refund is sought were funded by a
 1489  community development block grant, the State Housing Initiatives
 1490  Partnership Program, or a similar grant or loan program.
 1491         4. The person seeking a refund must submit an application
 1492  for refund to the department within 6 months after the eligible
 1493  residential unit is deemed to be substantially completed by the
 1494  local building code inspector or by November 1 after the
 1495  improved property is first subject to assessment.
 1496         5. Only one exemption through a refund of previously paid
 1497  taxes may be claimed for any eligible residential unit. A refund
 1498  may not be granted unless the amount to be refunded exceeds
 1499  $500. A refund may not exceed the lesser of $5,000 or 97.5
 1500  percent of the Florida sales or use tax paid on the cost of
 1501  building materials as determined pursuant to sub-subparagraph
 1502  2.e. The department shall issue a refund within 30 days after it
 1503  formally approves a refund application.
 1504         6. The department may adopt rules governing the manner and
 1505  format of refund applications and may establish guidelines as to
 1506  the requisites for an affirmative showing of qualification for
 1507  exemption under this paragraph.
 1508         7. This exemption under this paragraph applies to sales of
 1509  building materials that occur on or after July 1, 2023.
 1510         Section 13. Subsection (24) is added to section 213.053,
 1511  Florida Statutes, to read:
 1512         213.053 Confidentiality and information sharing.—
 1513         (24) The department may make available to the Florida
 1514  Housing Finance Corporation, exclusively for official purposes,
 1515  information for the purpose of administering the Live Local
 1516  Program pursuant to s. 420.50872.
 1517         Section 14. Section 215.212, Florida Statutes, is created
 1518  to read:
 1519         215.212 Service charge elimination.—
 1520         (1)Notwithstanding s. 215.20(1), the service charge
 1521  provided in s. 215.20(1) may not be deducted from the proceeds
 1522  of the taxes distributed under s. 201.15.
 1523         (2)This section is repealed July 1, 2033.
 1524         Section 15. Paragraph (i) of subsection (1) of section
 1525  215.22, Florida Statutes, is amended to read:
 1526         215.22 Certain income and certain trust funds exempt.—
 1527         (1) The following income of a revenue nature or the
 1528  following trust funds shall be exempt from the appropriation
 1529  required by s. 215.20(1):
 1530         (i) Bond proceeds or revenues dedicated for bond repayment,
 1531  except for the Documentary Stamp Clearing Trust Fund
 1532  administered by the Department of Revenue.
 1533         Section 16. The amendment made by this act to s. 215.22,
 1534  Florida Statutes, expires on July 1, 2033, and the text of that
 1535  section shall revert to that in existence on June 30, 2023,
 1536  except that any amendments to such text enacted other than by
 1537  this act must be preserved and continue to operate to the extent
 1538  that such amendments are not dependent upon the portions of the
 1539  text which expire pursuant to this section.
 1540         Section 17. Subsection (8) of section 220.02, Florida
 1541  Statutes, is amended to read:
 1542         220.02 Legislative intent.—
 1543         (8) It is the intent of the Legislature that credits
 1544  against either the corporate income tax or the franchise tax be
 1545  applied in the following order: those enumerated in s. 631.828,
 1546  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1547  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1548  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1549  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1550  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1551  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1552  those enumerated in s. 220.1876, those enumerated in s.
 1553  220.1877, those enumerated in s. 220.1878, those enumerated in
 1554  s. 220.193, those enumerated in s. 288.9916, those enumerated in
 1555  s. 220.1899, those enumerated in s. 220.194, those enumerated in
 1556  s. 220.196, those enumerated in s. 220.198, and those enumerated
 1557  in s. 220.1915.
 1558         Section 18. Paragraph (a) of subsection (1) of section
 1559  220.13, Florida Statutes, is amended to read:
 1560         220.13 “Adjusted federal income” defined.—
 1561         (1) The term “adjusted federal income” means an amount
 1562  equal to the taxpayer’s taxable income as defined in subsection
 1563  (2), or such taxable income of more than one taxpayer as
 1564  provided in s. 220.131, for the taxable year, adjusted as
 1565  follows:
 1566         (a) Additions.—There shall be added to such taxable income:
 1567         1.a. The amount of any tax upon or measured by income,
 1568  excluding taxes based on gross receipts or revenues, paid or
 1569  accrued as a liability to the District of Columbia or any state
 1570  of the United States which is deductible from gross income in
 1571  the computation of taxable income for the taxable year.
 1572         b. Notwithstanding sub-subparagraph a., if a credit taken
 1573  under s. 220.1875, s. 220.1876, or s. 220.1877, or s. 220.1878
 1574  is added to taxable income in a previous taxable year under
 1575  subparagraph 11. and is taken as a deduction for federal tax
 1576  purposes in the current taxable year, the amount of the
 1577  deduction allowed shall not be added to taxable income in the
 1578  current year. The exception in this sub-subparagraph is intended
 1579  to ensure that the credit under s. 220.1875, s. 220.1876, or s.
 1580  220.1877, or s. 220.1878 is added in the applicable taxable year
 1581  and does not result in a duplicate addition in a subsequent
 1582  year.
 1583         2. The amount of interest which is excluded from taxable
 1584  income under s. 103(a) of the Internal Revenue Code or any other
 1585  federal law, less the associated expenses disallowed in the
 1586  computation of taxable income under s. 265 of the Internal
 1587  Revenue Code or any other law, excluding 60 percent of any
 1588  amounts included in alternative minimum taxable income, as
 1589  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1590  taxpayer pays tax under s. 220.11(3).
 1591         3. In the case of a regulated investment company or real
 1592  estate investment trust, an amount equal to the excess of the
 1593  net long-term capital gain for the taxable year over the amount
 1594  of the capital gain dividends attributable to the taxable year.
 1595         4. That portion of the wages or salaries paid or incurred
 1596  for the taxable year which is equal to the amount of the credit
 1597  allowable for the taxable year under s. 220.181. This
 1598  subparagraph shall expire on the date specified in s. 290.016
 1599  for the expiration of the Florida Enterprise Zone Act.
 1600         5. That portion of the ad valorem school taxes paid or
 1601  incurred for the taxable year which is equal to the amount of
 1602  the credit allowable for the taxable year under s. 220.182. This
 1603  subparagraph shall expire on the date specified in s. 290.016
 1604  for the expiration of the Florida Enterprise Zone Act.
 1605         6. The amount taken as a credit under s. 220.195 which is
 1606  deductible from gross income in the computation of taxable
 1607  income for the taxable year.
 1608         7. That portion of assessments to fund a guaranty
 1609  association incurred for the taxable year which is equal to the
 1610  amount of the credit allowable for the taxable year.
 1611         8. In the case of a nonprofit corporation which holds a
 1612  pari-mutuel permit and which is exempt from federal income tax
 1613  as a farmers’ cooperative, an amount equal to the excess of the
 1614  gross income attributable to the pari-mutuel operations over the
 1615  attributable expenses for the taxable year.
 1616         9. The amount taken as a credit for the taxable year under
 1617  s. 220.1895.
 1618         10. Up to nine percent of the eligible basis of any
 1619  designated project which is equal to the credit allowable for
 1620  the taxable year under s. 220.185.
 1621         11. Any amount taken as a credit for the taxable year under
 1622  s. 220.1875, s. 220.1876, or s. 220.1877, or s. 220.1878. The
 1623  addition in this subparagraph is intended to ensure that the
 1624  same amount is not allowed for the tax purposes of this state as
 1625  both a deduction from income and a credit against the tax. This
 1626  addition is not intended to result in adding the same expense
 1627  back to income more than once.
 1628         12. The amount taken as a credit for the taxable year under
 1629  s. 220.193.
 1630         13. Any portion of a qualified investment, as defined in s.
 1631  288.9913, which is claimed as a deduction by the taxpayer and
 1632  taken as a credit against income tax pursuant to s. 288.9916.
 1633         14. The costs to acquire a tax credit pursuant to s.
 1634  288.1254(5) that are deducted from or otherwise reduce federal
 1635  taxable income for the taxable year.
 1636         15. The amount taken as a credit for the taxable year
 1637  pursuant to s. 220.194.
 1638         16. The amount taken as a credit for the taxable year under
 1639  s. 220.196. The addition in this subparagraph is intended to
 1640  ensure that the same amount is not allowed for the tax purposes
 1641  of this state as both a deduction from income and a credit
 1642  against the tax. The addition is not intended to result in
 1643  adding the same expense back to income more than once.
 1644         17. The amount taken as a credit for the taxable year
 1645  pursuant to s. 220.198.
 1646         18. The amount taken as a credit for the taxable year
 1647  pursuant to s. 220.1915.
 1648         Section 19. Paragraph (c) of subsection (1) of section
 1649  220.183, Florida Statutes, is amended to read:
 1650         220.183 Community contribution tax credit.—
 1651         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
 1652  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
 1653  SPENDING.—
 1654         (c) The total amount of tax credit which may be granted for
 1655  all programs approved under this section and ss. 212.08(5)(p)
 1656  and 624.5105 is $25 $14.5 million in the 2023-2024 2022-2023
 1657  fiscal year and in each fiscal year thereafter for projects that
 1658  provide housing opportunities for persons with special needs as
 1659  defined in s. 420.0004 and homeownership opportunities for low
 1660  income households or very-low-income households as defined in s.
 1661  420.9071 and $4.5 million in the 2022-2023 fiscal year and in
 1662  each fiscal year thereafter for all other projects.
 1663         Section 20. Subsection (2) of section 220.186, Florida
 1664  Statutes, is amended to read:
 1665         220.186 Credit for Florida alternative minimum tax.—
 1666         (2) The credit pursuant to this section shall be the amount
 1667  of the excess, if any, of the tax paid based upon taxable income
 1668  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1669  which would have been due based upon taxable income without
 1670  application of s. 220.13(2)(k), before application of this
 1671  credit without application of any credit under s. 220.1875, s.
 1672  220.1876, or s. 220.1877, or s. 220.1878.
 1673         Section 21. Section 220.1878, Florida Statutes, is created
 1674  to read:
 1675         220.1878 Credit for contributions to the Live Local
 1676  Program.—
 1677         (1)For taxable years beginning on or after January 1,
 1678  2023, there is allowed a credit of 100 percent of an eligible
 1679  contribution made to the Live Local Program under s. 420.50872
 1680  against any tax due for a taxable year under this chapter after
 1681  the application of any other allowable credits by the taxpayer.
 1682  An eligible contribution must be made to the Live Local Program
 1683  on or before the date the taxpayer is required to file a return
 1684  pursuant to s. 220.222. The credit granted by this section must
 1685  be reduced by the difference between the amount of federal
 1686  corporate income tax, taking into account the credit granted by
 1687  this section, and the amount of federal corporate income tax
 1688  without application of the credit granted by this section.
 1689         (2)A taxpayer who files a Florida consolidated return as a
 1690  member of an affiliated group pursuant to s. 220.131(1) may be
 1691  allowed the credit on a consolidated return basis; however, the
 1692  total credit taken by the affiliated group is subject to the
 1693  limitation established under subsection (1).
 1694         (3)Section 420.50872 applies to the credit authorized by
 1695  this section.
 1696         (4)If a taxpayer applies and is approved for a credit
 1697  under s. 420.50872 after timely requesting an extension to file
 1698  under s. 220.222(2):
 1699         (a)The credit does not reduce the amount of tax due for
 1700  purposes of the department’s determination as to whether the
 1701  taxpayer was in compliance with the requirement to pay tentative
 1702  taxes under ss. 220.222 and 220.32.
 1703         (b)The taxpayer’s noncompliance with the requirement to
 1704  pay tentative taxes shall result in the revocation and
 1705  rescindment of any such credit.
 1706         (c)The taxpayer shall be assessed for any taxes,
 1707  penalties, or interest due from the taxpayer’s noncompliance
 1708  with the requirement to pay tentative taxes.
 1709         Section 22. Paragraph (c) of subsection (2) of section
 1710  220.222, Florida Statutes, is amended to read:
 1711         220.222 Returns; time and place for filing.—
 1712         (2)
 1713         (c)1. For purposes of this subsection, a taxpayer is not in
 1714  compliance with s. 220.32 if the taxpayer underpays the required
 1715  payment by more than the greater of $2,000 or 30 percent of the
 1716  tax shown on the return when filed.
 1717         2.For the purpose of determining compliance with s. 220.32
 1718  as referenced in subparagraph 1., the tax shown on the return
 1719  when filed must include the amount of the allowable credits
 1720  taken on the return pursuant to s. 220.1878.
 1721         Section 23. Subsection (5) of section 253.034, Florida
 1722  Statutes, is amended to read:
 1723         253.034 State-owned lands; uses.—
 1724         (5) Each manager of conservation lands shall submit to the
 1725  Division of State Lands a land management plan at least every 10
 1726  years in a form and manner adopted by rule of the board of
 1727  trustees and in accordance with s. 259.032. Each manager of
 1728  conservation lands shall also update a land management plan
 1729  whenever the manager proposes to add new facilities or make
 1730  substantive land use or management changes that were not
 1731  addressed in the approved plan, or within 1 year after the
 1732  addition of significant new lands. Each manager of
 1733  nonconservation lands shall submit to the Division of State
 1734  Lands a land use plan at least every 10 years in a form and
 1735  manner adopted by rule of the board of trustees. The division
 1736  shall review each plan for compliance with the requirements of
 1737  this subsection and the requirements of the rules adopted by the
 1738  board of trustees pursuant to this section. All nonconservation
 1739  land use plans, whether for single-use or multiple-use
 1740  properties, shall be managed to provide the greatest benefit to
 1741  the state. Plans for managed areas larger than 1,000 acres shall
 1742  contain an analysis of the multiple-use potential of the
 1743  property which includes the potential of the property to
 1744  generate revenues to enhance the management of the property. In
 1745  addition, the plan shall contain an analysis of the potential
 1746  use of private land managers to facilitate the restoration or
 1747  management of these lands and whether nonconservation lands
 1748  would be more appropriately transferred to the county or
 1749  municipality in which the land is located for the purpose of
 1750  providing affordable multifamily rental housing that meets the
 1751  criteria of s. 420.0004(3). If a newly acquired property has a
 1752  valid conservation plan that was developed by a soil and
 1753  conservation district, such plan shall be used to guide
 1754  management of the property until a formal land use plan is
 1755  completed.
 1756         (a) State conservation lands shall be managed to ensure the
 1757  conservation of this the state’s plant and animal species and to
 1758  ensure the accessibility of state lands for the benefit and
 1759  enjoyment of all people of this the state, both present and
 1760  future. Each land management plan for state conservation lands
 1761  shall provide a desired outcome, describe both short-term and
 1762  long-term management goals, and include measurable objectives to
 1763  achieve those goals. Short-term goals shall be achievable within
 1764  a 2-year planning period, and long-term goals shall be
 1765  achievable within a 10-year planning period. These short-term
 1766  and long-term management goals shall be the basis for all
 1767  subsequent land management activities.
 1768         (b) Short-term and long-term management goals for state
 1769  conservation lands shall include measurable objectives for the
 1770  following, as appropriate:
 1771         1. Habitat restoration and improvement.
 1772         2. Public access and recreational opportunities.
 1773         3. Hydrological preservation and restoration.
 1774         4. Sustainable forest management.
 1775         5. Exotic and invasive species maintenance and control.
 1776         6. Capital facilities and infrastructure.
 1777         7. Cultural and historical resources.
 1778         8. Imperiled species habitat maintenance, enhancement,
 1779  restoration, or population restoration.
 1780         (c) The land management plan shall, at a minimum, contain
 1781  the following elements:
 1782         1. A physical description of the land.
 1783         2. A quantitative data description of the land which
 1784  includes an inventory of forest and other natural resources;
 1785  exotic and invasive plants; hydrological features;
 1786  infrastructure, including recreational facilities; and other
 1787  significant land, cultural, or historical features. The
 1788  inventory shall reflect the number of acres for each resource
 1789  and feature, when appropriate. The inventory shall be of such
 1790  detail that objective measures and benchmarks can be established
 1791  for each tract of land and monitored during the lifetime of the
 1792  plan. All quantitative data collected shall be aggregated,
 1793  standardized, collected, and presented in an electronic format
 1794  to allow for uniform management reporting and analysis. The
 1795  information collected by the Department of Environmental
 1796  Protection pursuant to s. 253.0325(2) shall be available to the
 1797  land manager and his or her assignee.
 1798         3. A detailed description of each short-term and long-term
 1799  land management goal, the associated measurable objectives, and
 1800  the related activities that are to be performed to meet the land
 1801  management objectives. Each land management objective must be
 1802  addressed by the land management plan, and if practicable, a
 1803  land management objective may not be performed to the detriment
 1804  of the other land management objectives.
 1805         4. A schedule of land management activities which contains
 1806  short-term and long-term land management goals and the related
 1807  measurable objective and activities. The schedule shall include
 1808  for each activity a timeline for completion, quantitative
 1809  measures, and detailed expense and manpower budgets. The
 1810  schedule shall provide a management tool that facilitates
 1811  development of performance measures.
 1812         5. A summary budget for the scheduled land management
 1813  activities of the land management plan. For state lands
 1814  containing or anticipated to contain imperiled species habitat,
 1815  the summary budget shall include any fees anticipated from
 1816  public or private entities for projects to offset adverse
 1817  impacts to imperiled species or such habitat, which fees shall
 1818  be used solely to restore, manage, enhance, repopulate, or
 1819  acquire imperiled species habitat. The summary budget shall be
 1820  prepared in such manner that it facilitates computing an
 1821  aggregate of land management costs for all state-managed lands
 1822  using the categories described in s. 259.037(3).
 1823         (d) Upon completion, the land management plan must be
 1824  transmitted to the Acquisition and Restoration Council for
 1825  review. The council shall have 90 days after receipt of the plan
 1826  to review the plan and submit its recommendations to the board
 1827  of trustees. During the review period, the land management plan
 1828  may be revised if agreed to by the primary land manager and the
 1829  council taking into consideration public input. The land
 1830  management plan becomes effective upon approval by the board of
 1831  trustees.
 1832         (e) Land management plans are to be updated every 10 years
 1833  on a rotating basis. Each updated land management plan must
 1834  identify any conservation lands under the plan, in part or in
 1835  whole, that are no longer needed for conservation purposes and
 1836  could be disposed of in fee simple or with the state retaining a
 1837  permanent conservation easement.
 1838         (f) In developing land management plans, at least one
 1839  public hearing shall be held in any one affected county.
 1840         (g) The Division of State Lands shall make available to the
 1841  public an electronic copy of each land management plan for
 1842  parcels that exceed 160 acres in size. The division shall review
 1843  each plan for compliance with the requirements of this
 1844  subsection, the requirements of chapter 259, and the
 1845  requirements of the rules adopted by the board of trustees
 1846  pursuant to this section. The Acquisition and Restoration
 1847  Council shall also consider the propriety of the recommendations
 1848  of the managing entity with regard to the future use of the
 1849  property, the protection of fragile or nonrenewable resources,
 1850  the potential for alternative or multiple uses not recognized by
 1851  the managing entity, and the possibility of disposal of the
 1852  property by the board of trustees. After its review, the council
 1853  shall submit the plan, along with its recommendations and
 1854  comments, to the board of trustees. The council shall
 1855  specifically recommend to the board of trustees whether to
 1856  approve the plan as submitted, approve the plan with
 1857  modifications, or reject the plan. If the council fails to make
 1858  a recommendation for a land management plan, the Secretary of
 1859  Environmental Protection, Commissioner of Agriculture, or
 1860  executive director of the Fish and Wildlife Conservation
 1861  Commission or their designees shall submit the land management
 1862  plan to the board of trustees.
 1863         (h) The board of trustees shall consider the land
 1864  management plan submitted by each entity and the recommendations
 1865  of the Acquisition and Restoration Council and the Division of
 1866  State Lands and shall approve the plan with or without
 1867  modification or reject such plan. The use or possession of any
 1868  such lands that is not in accordance with an approved land
 1869  management plan is subject to termination by the board of
 1870  trustees.
 1871         (i)1. State nonconservation lands shall be managed to
 1872  provide the greatest benefit to the state. State nonconservation
 1873  lands may be grouped by similar land use types under one land
 1874  use plan. Each land use plan shall, at a minimum, contain the
 1875  following elements:
 1876         a. A physical description of the land to include any
 1877  significant natural or cultural resources as well as management
 1878  strategies developed by the land manager to protect such
 1879  resources.
 1880         b. A desired development outcome.
 1881         c. A schedule for achieving the desired development
 1882  outcome.
 1883         d. A description of both short-term and long-term
 1884  development goals.
 1885         e. A management and control plan for invasive nonnative
 1886  plants.
 1887         f. A management and control plan for soil erosion and soil
 1888  and water contamination.
 1889         g. Measureable objectives to achieve the goals identified
 1890  in the land use plan.
 1891         2. Short-term goals shall be achievable within a 5-year
 1892  planning period and long-term goals shall be achievable within a
 1893  10-year planning period.
 1894         3. The use or possession of any such lands that is not in
 1895  accordance with an approved land use plan is subject to
 1896  termination by the board of trustees.
 1897         4. Land use plans submitted by a manager shall include
 1898  reference to appropriate statutory authority for such use or
 1899  uses and shall conform to the appropriate policies and
 1900  guidelines of the state land management plan.
 1901         Section 24. Subsection (1) of section 253.0341, Florida
 1902  Statutes, is amended to read:
 1903         253.0341 Surplus of state-owned lands.—
 1904         (1) The board of trustees shall determine which lands, the
 1905  title to which is vested in the board, may be surplused. For all
 1906  conservation lands, the Acquisition and Restoration Council
 1907  shall make a recommendation to the board of trustees, and the
 1908  board of trustees shall determine whether the lands are no
 1909  longer needed for conservation purposes. If the board of
 1910  trustees determines the lands are no longer needed for
 1911  conservation purposes, it may dispose of such lands by an
 1912  affirmative vote of at least three members. In the case of a
 1913  land exchange involving the disposition of conservation lands,
 1914  the board of trustees must determine by an affirmative vote of
 1915  at least three members that the exchange will result in a net
 1916  positive conservation benefit. For all nonconservation lands,
 1917  the board of trustees shall determine whether the lands are no
 1918  longer needed. If the board of trustees determines the lands are
 1919  no longer needed, it may dispose of such lands by an affirmative
 1920  vote of at least three members. Local government requests for
 1921  the state to surplus conservation or nonconservation lands,
 1922  whether for purchase, or exchange, or any other means of
 1923  transfer, must shall be expedited throughout the surplusing
 1924  process. Property jointly acquired by the state and other
 1925  entities may not be surplused without the consent of all joint
 1926  owners.
 1927         Section 25. Subsection (2) of section 288.101, Florida
 1928  Statutes, is amended to read:
 1929         288.101 Florida Job Growth Grant Fund.—
 1930         (2) The department and Enterprise Florida, Inc., may
 1931  identify projects, solicit proposals, and make funding
 1932  recommendations to the Governor, who is authorized to approve:
 1933         (a) State or local public infrastructure projects to
 1934  promote:
 1935         1. Economic recovery in specific regions of this the
 1936  state;,
 1937         2. Economic diversification;, or
 1938         3. Economic enhancement in a targeted industry.
 1939         (b) State or local public infrastructure projects to
 1940  facilitate the development or construction of affordable
 1941  housing. This paragraph is repealed July 1, 2033.
 1942         (c) Infrastructure funding to accelerate the rehabilitation
 1943  of the Herbert Hoover Dike. The department or the South Florida
 1944  Water Management District may enter into agreements, as
 1945  necessary, with the United States Army Corps of Engineers to
 1946  implement this paragraph.
 1947         (d)(c) Workforce training grants to support programs at
 1948  state colleges and state technical centers that provide
 1949  participants with transferable, sustainable workforce skills
 1950  applicable to more than a single employer, and for equipment
 1951  associated with these programs. The department shall work with
 1952  CareerSource Florida, Inc., to ensure programs are offered to
 1953  the public based on criteria established by the state college or
 1954  state technical center and do not exclude applicants who are
 1955  unemployed or underemployed.
 1956         Section 26. Section 420.0003, Florida Statutes, is amended
 1957  to read:
 1958         (Substantial rewording of section. See
 1959         s. 420.0003, F.S., for present text.)
 1960         420.0003State housing strategy.—
 1961         (1) LEGISLATIVE INTENT.It is the intent of this act to
 1962  articulate a state housing strategy that will carry the state
 1963  toward the goal of ensuring that each Floridian has safe,
 1964  decent, and affordable housing. This strategy must involve state
 1965  and local governments working in partnership with communities
 1966  and the private sector and must involve financial, as well as
 1967  regulatory, commitment to accomplish this goal.
 1968         (2) POLICIES.
 1969         (a) Housing production and rehabilitation programs.
 1970  Programs to encourage housing production or rehabilitation must
 1971  be guided by the following general policies, as appropriate for
 1972  the purpose of the specific program:
 1973         1. State and local governments shall provide incentives to
 1974  encourage the private sector to be the primary delivery vehicle
 1975  for the development of affordable housing. When possible, state
 1976  funds should be heavily leveraged to achieve the maximum
 1977  federal, local, and private commitment of funds and be used to
 1978  ensure long-term affordability. To the maximum extent possible,
 1979  state funds should be expended to create new housing stock and
 1980  be used for repayable loans rather than grants. Local incentives
 1981  to stimulate private sector development of affordable housing
 1982  may include establishment of density bonus incentives.
 1983         2. State and local governments should consider and
 1984  implement innovative solutions to housing issues where
 1985  appropriate. Innovative solutions include, but are not limited
 1986  to:
 1987         a.Utilizing publicly held land to develop affordable
 1988  housing through state or local land purchases, long-term land
 1989  leasing, and school district affordable housing programs. To the
 1990  maximum extent possible, state-owned lands that are appropriate
 1991  for the development of affordable housing must be made available
 1992  for that purpose.
 1993         b.Community-led planning that focuses on urban infill,
 1994  flexible zoning, redevelopment of commercial property into
 1995  mixed-use property, resiliency, and furthering development in
 1996  areas with preexisting public services, such as wastewater,
 1997  transit, and schools.
 1998         c.Project features that maximize efficiency in land and
 1999  resource use, such as high density, high rise, and mixed use.
 2000         d. Mixed-income projects that facilitate more diverse and
 2001  successful communities.
 2002         e.Modern housing concepts such as manufactured homes, tiny
 2003  homes, 3D-printed homes, and accessory dwelling units.
 2004         3. State funds should be available only to local
 2005  governments that provide incentives or financial assistance for
 2006  housing. State funding for housing should not be made available
 2007  to local governments whose comprehensive plans have been found
 2008  not in compliance with chapter 163 and who have not entered into
 2009  a stipulated settlement agreement with the department to bring
 2010  the plans into compliance. State funds should be made available
 2011  only for projects consistent with the local government’s
 2012  comprehensive plan.
 2013         4. Local governments are encouraged to enter into
 2014  interlocal agreements, as appropriate, to coordinate strategies
 2015  and maximize the use of state and local funds.
 2016         5. State-funded development should emphasize use of
 2017  developed land, urban infill, and the transformation of existing
 2018  infrastructure in order to minimize sprawl, separation of
 2019  housing from employment, and effects of increased housing on
 2020  ecological preservation areas. Housing available to the state’s
 2021  workforce should prioritize proximity to employment and
 2022  services.
 2023         (b) Public-private partnerships.Cost-effective public
 2024  private partnerships must emphasize production and preservation
 2025  of affordable housing.
 2026         1. Data must be developed and maintained on the affordable
 2027  housing activities of local governments, community-based
 2028  organizations, and private developers.
 2029         2. The state shall assist local governments and community
 2030  based organizations by providing training and technical
 2031  assistance.
 2032         3. In coordination with local activities and with federal
 2033  initiatives, the state shall provide incentives for public
 2034  sector and private sector development of affordable housing.
 2035         (c) Preservation of housing stock.—The existing stock of
 2036  affordable housing must be preserved and improved through
 2037  rehabilitation programs and expanded neighborhood revitalization
 2038  efforts to promote suitable living environments for individuals
 2039  and families.
 2040         (d)Unique housing needs.The wide range of need for safe,
 2041  decent, and affordable housing must be addressed, with an
 2042  emphasis on assisting the neediest persons.
 2043         1. State housing programs must promote the self-sufficiency
 2044  and economic dignity of the people of this state, including
 2045  elderly persons and persons with disabilities.
 2046         2. The housing requirements of special needs populations
 2047  must be addressed through programs that promote a range of
 2048  housing options bolstering integration with the community.
 2049         3. All housing initiatives and programs must be
 2050  nondiscriminatory.
 2051         4. The geographic distribution of resources must provide
 2052  for the development of housing in rural and urban areas.
 2053         5.The important contribution of public housing to the
 2054  well-being of citizens in need shall be acknowledged through
 2055  efforts to continue and bolster existing programs. State and
 2056  local government funds allocated to enhance public housing must
 2057  be used to supplement, not supplant, federal support.
 2058         (3) IMPLEMENTATION.—The state, in carrying out the strategy
 2059  articulated in this section, shall have the following duties:
 2060         (a) State fiscal resources must be directed to achieve the
 2061  following programmatic objectives:
 2062         1. Effective technical assistance and capacity-building
 2063  programs must be established at the state and local levels.
 2064         2. The Shimberg Center for Housing Studies at the
 2065  University of Florida shall develop and maintain statewide data
 2066  on housing needs and production, provide technical assistance
 2067  relating to real estate development and finance, operate an
 2068  information clearinghouse on housing programs, and coordinate
 2069  state housing initiatives with local government and federal
 2070  programs.
 2071         3.The corporation shall maintain a consumer-focused
 2072  website for connecting tenants with affordable housing.
 2073         (b) The long-range program plan of the department must
 2074  include specific goals, objectives, and strategies that
 2075  implement the housing policies in this section.
 2076         (c)The Shimberg Center for Housing Studies at the
 2077  University of Florida, in consultation with the department and
 2078  the corporation, shall perform functions related to the research
 2079  and planning for affordable housing. Functions must include
 2080  quantifying affordable housing needs, documenting results of
 2081  programs administered, and inventorying the supply of affordable
 2082  housing units made available in this state. The recommendations
 2083  required in this section and a report of any programmatic
 2084  modifications made as a result of these policies must be
 2085  included in the housing report required by s. 420.6075. The
 2086  report must identify the needs of specific populations,
 2087  including, but not limited to, elderly persons, persons with
 2088  disabilities, and persons with special needs, and may recommend
 2089  statutory modifications when appropriate.
 2090         (d)The Office of Program Policy Analysis and Government
 2091  Accountability (OPPAGA) shall evaluate affordable housing issues
 2092  pursuant to the schedule set forth in this paragraph. OPPAGA may
 2093  coordinate with and rely upon the expertise and research
 2094  activities of the Shimberg Center for Housing Studies in
 2095  conducting the evaluations. The analysis may include relevant
 2096  reports prepared by the Shimberg Center for Housing Studies, the
 2097  department, the corporation, and the provider of the Affordable
 2098  Housing Catalyst Program; interviews with the agencies,
 2099  providers, offices, developers, and other organizations related
 2100  to the development and provision of affordable housing at the
 2101  state and local levels; and any other relevant data. When
 2102  appropriate, each report must recommend policy and statutory
 2103  modifications for consideration by the Legislature. Each report
 2104  must be submitted to the President of the Senate and the Speaker
 2105  of the House of Representatives pursuant to the schedule. OPPAGA
 2106  shall review and evaluate:
 2107         1.By December 15, 2023, and every 5 years thereafter,
 2108  innovative affordable housing strategies implemented by other
 2109  states, their effectiveness, and their potential for
 2110  implementation in this state.
 2111         2.By December 15, 2024, and every 5 years thereafter,
 2112  affordable housing policies enacted by local governments, their
 2113  effectiveness, and which policies constitute best practices for
 2114  replication across this state. The report must include a review
 2115  and evaluation of the extent to which interlocal cooperation is
 2116  used, effective, or hampered.
 2117         3.By December 15, 2025, and every 5 years thereafter,
 2118  existing state-level housing rehabilitation, production,
 2119  preservation, and finance programs to determine their
 2120  consistency with relevant policies in this section and
 2121  effectiveness in providing affordable housing. The report must
 2122  also include an evaluation of the degree of coordination between
 2123  housing programs of this state, and between state, federal, and
 2124  local housing activities, and shall recommend improved program
 2125  linkages when appropriate.
 2126         (e) The department and the corporation should conform the
 2127  administrative rules for each housing program to the policies
 2128  stated in this section, provided that such changes in the rules
 2129  are consistent with the statutory intent or requirements for the
 2130  program. This authority applies only to programs offering loans,
 2131  grants, or tax credits and only to the extent that state
 2132  policies are consistent with applicable federal requirements.
 2133         Section 27. Subsection (36) of section 420.503, Florida
 2134  Statutes, is amended to read:
 2135         420.503 Definitions.—As used in this part, the term:
 2136         (36) “Qualified contract” has the same meaning as in 26
 2137  U.S.C. s. 42(h)(6)(F) in effect on the date of the preliminary
 2138  determination certificate for the low-income housing tax credits
 2139  for the development that is the subject of the qualified
 2140  contract request, unless the Internal Revenue Code requires a
 2141  different statute or regulation to apply to the development. The
 2142  corporation shall deem a bona fide contract to be a qualified
 2143  contract at the time the bona fide contract is presented to the
 2144  owner and the initial second earnest money deposit is deposited
 2145  in escrow in accordance with the terms of the bona fide
 2146  contract, and, in such event, the corporation is deemed to have
 2147  fulfilled its responsibility to present the owner with a
 2148  qualified contract.
 2149         Section 28. Subsection (3) and paragraph (a) of subsection
 2150  (4) of section 420.504, Florida Statutes, are amended to read:
 2151         420.504 Public corporation; creation, membership, terms,
 2152  expenses.—
 2153         (3) The corporation is a separate budget entity and is not
 2154  subject to control, supervision, or direction by the department
 2155  of Economic Opportunity in any manner, including, but not
 2156  limited to, personnel, purchasing, transactions involving real
 2157  or personal property, and budgetary matters. The corporation
 2158  shall consist of a board of directors composed of the Secretary
 2159  of Economic Opportunity as an ex officio and voting member, or a
 2160  senior-level agency employee designated by the secretary, one
 2161  member appointed by the President of the Senate, one member
 2162  appointed by the Speaker of the House of Representatives, and
 2163  eight members appointed by the Governor subject to confirmation
 2164  by the Senate from the following:
 2165         (a) One citizen actively engaged in the residential home
 2166  building industry.
 2167         (b) One citizen actively engaged in the banking or mortgage
 2168  banking industry.
 2169         (c) One citizen who is a representative of those areas of
 2170  labor engaged in home building.
 2171         (d) One citizen with experience in housing development who
 2172  is an advocate for low-income persons.
 2173         (e) One citizen actively engaged in the commercial building
 2174  industry.
 2175         (f) One citizen who is a former local government elected
 2176  official.
 2177         (g) Two citizens of the state who are not principally
 2178  employed as members or representatives of any of the groups
 2179  specified in paragraphs (a)-(f).
 2180         (4)(a) Members of the corporation shall be appointed for
 2181  terms of 4 years, except that any vacancy shall be filled for
 2182  the unexpired term. Vacancies on the board shall be filled by
 2183  appointment by the Governor, the President of the Senate, or the
 2184  Speaker of the House of Representatives, respectively, depending
 2185  on who appointed the member whose vacancy is to be filled or
 2186  whose term has expired.
 2187         Section 29. Subsection (30) of section 420.507, Florida
 2188  Statutes, is amended to read:
 2189         420.507 Powers of the corporation.—The corporation shall
 2190  have all the powers necessary or convenient to carry out and
 2191  effectuate the purposes and provisions of this part, including
 2192  the following powers which are in addition to all other powers
 2193  granted by other provisions of this part:
 2194         (30) To prepare and submit to the Secretary of Economic
 2195  Opportunity a budget request for purposes of the corporation,
 2196  which request must shall, notwithstanding the provisions of
 2197  chapter 216 and in accordance with s. 216.351, contain a request
 2198  for operational expenditures and separate requests for other
 2199  authorized corporation programs. The request must include, for
 2200  informational purposes, the amount of state funds necessary to
 2201  use all federal housing funds anticipated to be received by, or
 2202  allocated to, the state in the fiscal year in order to maximize
 2203  the production of new, affordable multifamily housing units in
 2204  this state. The request need not contain information on the
 2205  number of employees, salaries, or any classification thereof,
 2206  and the approved operating budget therefor need not comply with
 2207  s. 216.181(8)-(10). The secretary may include within the
 2208  department’s budget request the corporation’s budget request in
 2209  the form as authorized by this section.
 2210         Section 30. The amendment made by this act to s.
 2211  420.507(30), Florida Statutes, expires July 1, 2033, and the
 2212  text of that subsection shall revert to that in existence on
 2213  June 30, 2023, except that any amendments to such text enacted
 2214  other than by this act shall be preserved and continue to
 2215  operate to the extent that such amendments are not dependent
 2216  upon the portions of text which expire pursuant to this section.
 2217         Section 31. Subsection (10) of section 420.5087, Florida
 2218  Statutes, is amended to read:
 2219         420.5087 State Apartment Incentive Loan Program.—There is
 2220  hereby created the State Apartment Incentive Loan Program for
 2221  the purpose of providing first, second, or other subordinated
 2222  mortgage loans or loan guarantees to sponsors, including for
 2223  profit, nonprofit, and public entities, to provide housing
 2224  affordable to very-low-income persons.
 2225         (10) The corporation may prioritize a portion of the
 2226  program funds set aside under paragraph (3)(d) for persons with
 2227  special needs as defined in s. 420.0004(13) to provide funding
 2228  for the development of newly constructed permanent rental
 2229  housing on a campus that provides housing for persons in foster
 2230  care or persons aging out of foster care pursuant to s.
 2231  409.1451. Such housing shall promote and facilitate access to
 2232  community-based supportive, educational, and employment services
 2233  and resources that assist persons aging out of foster care to
 2234  successfully transition to independent living and adulthood. The
 2235  corporation must consult with the Department of Children and
 2236  Families to create minimum criteria for such housing.
 2237         Section 32. Section 420.50871, Florida Statutes, is created
 2238  to read:
 2239         420.50871 Allocation of increased revenues derived from
 2240  amendments to s. 201.15 made by this act.—Funds that result from
 2241  increased revenues to the State Housing Trust Fund derived from
 2242  amendments made to s. 201.15 made by this act must be used
 2243  annually for projects under the State Apartment Incentive Loan
 2244  Program under s. 420.5087 as set forth in this section,
 2245  notwithstanding ss. 420.507(48) and (50) and 420.5087(1) and
 2246  (3). The Legislature intends for these funds to provide for
 2247  innovative projects that provide affordable and attainable
 2248  housing for persons and families working, going to school, or
 2249  living in this state. Projects approved under this section are
 2250  intended to provide housing that is affordable as defined in s.
 2251  420.0004, notwithstanding the income limitations in s.
 2252  420.5087(2). Beginning in the 2023-2024 fiscal year and annually
 2253  for 10 years thereafter:
 2254         (1)The corporation shall allocate 70 percent of the funds
 2255  provided by this section to issue competitive requests for
 2256  application for the affordable housing project purposes
 2257  specified in this subsection. The corporation shall finance
 2258  projects that:
 2259         (a)Both redevelop an existing affordable housing
 2260  development and provide for the construction of a new
 2261  development within close proximity to the existing development
 2262  to be rehabilitated. Each project must provide for building the
 2263  new affordable housing development first, relocating the tenants
 2264  of the existing development to the new development, and then
 2265  demolishing the existing development for reconstruction of an
 2266  affordable housing development with more overall and affordable
 2267  units.
 2268         (b)Address urban infill, including conversions of vacant,
 2269  dilapidated, or functionally obsolete buildings or the use of
 2270  underused commercial property.
 2271         (c)Provide for mixed use of the location, incorporating
 2272  nonresidential uses, such as retail, office, institutional, or
 2273  other appropriate commercial or nonresidential uses.
 2274         (d)Provide housing near military installations in this
 2275  state, with preference given to projects that incorporate
 2276  critical services for servicemembers, their families, and
 2277  veterans, such as mental health treatment services, employment
 2278  services, and assistance with transition from active-duty
 2279  service to civilian life.
 2280         (2)From the remaining funds, the corporation shall
 2281  allocate the funds to issue competitive requests for application
 2282  for any of the following affordable housing purposes specified
 2283  in this subsection. The corporation shall finance projects that:
 2284         (a)Propose using or leasing public lands. Projects that
 2285  propose to use or lease public lands must include a resolution
 2286  or other agreement with the unit of government owning the land
 2287  to use the land for affordable housing purposes.
 2288         (b)Address the needs of young adults who age out of the
 2289  foster care system.
 2290         (c)Meet the needs of elderly persons.
 2291         (d)Provide housing to meet the needs in areas of rural
 2292  opportunity, designated pursuant to s. 288.0656.
 2293         (3)Under any request for application under this section,
 2294  the corporation shall coordinate with the appropriate state
 2295  department or agency and prioritize projects that provide for
 2296  mixed-income developments.
 2297         (4)This section does not prohibit the corporation from
 2298  allocating additional funds to the purposes described in this
 2299  section. In any fiscal year, if the funds allocated by the
 2300  corporation to any request for application under subsections (1)
 2301  and (2) are not fully used after the application and award
 2302  processes are complete, the corporation may use those funds to
 2303  supplement any future request for application under this
 2304  section.
 2305         (5)This section is repealed June 30, 2033.
 2306         Section 33. The Division of Law Revision is directed to
 2307  replace the phrase “this act” wherever it occurs in s.
 2308  420.50871, Florida Statutes, as created by this act, with the
 2309  assigned chapter number of this act.
 2310         Section 34. Section 420.50872, Florida Statutes, is created
 2311  to read:
 2312         420.50872Live Local Program.—
 2313         (1)DEFINITIONS.—As used in this section, the term:
 2314         (a)“Annual tax credit amount” means, for any state fiscal
 2315  year, the sum of the amount of tax credits approved under
 2316  paragraph (3)(a), including tax credits to be taken under s.
 2317  220.1878 or s. 624.51058, which are approved for taxpayers whose
 2318  taxable years begin on or after January 1 of the calendar year
 2319  preceding the start of the applicable state fiscal year.
 2320         (b)“Eligible contribution” means a monetary contribution
 2321  from a taxpayer, subject to the restrictions provided in this
 2322  section, to the corporation for use in the State Apartment
 2323  Incentive Loan Program under s. 420.5087. The taxpayer making
 2324  the contribution may not designate a specific project, property,
 2325  or geographic area of this state as the beneficiary of the
 2326  eligible contribution.
 2327         (c)“Live Local Program” means the program described in
 2328  this section whereby eligible contributions are made to the
 2329  corporation.
 2330         (d)“Tax credit cap amount” means the maximum annual tax
 2331  credit amount that the Department of Revenue may approve for a
 2332  state fiscal year.
 2333         (2)RESPONSIBILITIES OF THE CORPORATION.—The corporation
 2334  shall:
 2335         (a)Expend 100 percent of eligible contributions received
 2336  under this section for the State Apartment Incentive Loan
 2337  Program under s. 420.5087. However, the corporation may use up
 2338  to $25 million of eligible contributions to provide loans for
 2339  the construction of large-scale projects of significant regional
 2340  impact. Such projects must include a substantial civic,
 2341  educational, or health care use and may include a commercial
 2342  use, any of which must be incorporated within or contiguous to
 2343  the project property. Such a loan must be made, except as
 2344  otherwise provided in this subsection, in accordance with the
 2345  practices and policies of the State Apartment Incentive Loan
 2346  Program. Such a loan is subject to the competitive application
 2347  process and may not exceed 25 percent of the total project cost.
 2348  The corporation must find that the loan provides a unique
 2349  opportunity for investment alongside local government
 2350  participation that would enable creation of a significant amount
 2351  of affordable housing. Projects approved under this section are
 2352  intended to provide housing that is affordable as defined in s.
 2353  420.0004, notwithstanding the income limitations in s.
 2354  420.5087(2).
 2355         (b)Upon receipt of an eligible contribution, provide the
 2356  taxpayer that made the contribution with a certificate of
 2357  contribution. A certificate of contribution must include the
 2358  taxpayer’s name; its federal employer identification number, if
 2359  available; the amount contributed; and the date of contribution.
 2360         (c)Within 10 days after issuing a certificate of
 2361  contribution, provide a copy to the Department of Revenue.
 2362         (3)LIVE LOCAL TAX CREDITS; APPLICATIONS, TRANSFERS, AND
 2363  LIMITATIONS.—
 2364         (a)Beginning in the 2023-2024 fiscal year, the tax credit
 2365  cap amount is $100 million in each state fiscal year.
 2366         (b)Beginning October 1, 2023, a taxpayer may submit an
 2367  application to the Department of Revenue for an allocation of
 2368  the tax credit cap for tax credits to be taken under either or
 2369  both of s. 220.1878 or s. 624.51058.
 2370         1.The taxpayer shall specify in the application each tax
 2371  for which the taxpayer requests a credit and the applicable
 2372  taxable year. For purposes of s. 220.1878, a taxpayer may apply
 2373  for a credit to be used for a prior taxable year before the date
 2374  the taxpayer is required to file a return for that year pursuant
 2375  to s. 220.222. For purposes of s. 624.51058, a taxpayer may
 2376  apply for a credit to be used for a prior taxable year before
 2377  the date the taxpayer is required to file a return for that
 2378  prior taxable year pursuant to ss. 624.509 and 624.5092. The
 2379  Department of Revenue shall approve tax credits on a first-come,
 2380  first-served basis.
 2381         2.Within 10 days after approving or denying an
 2382  application, the Department of Revenue shall provide a copy of
 2383  its approval or denial letter to the corporation.
 2384         (c)If a tax credit approved under paragraph (b) is not
 2385  fully used for the specified taxable year for credits under s.
 2386  220.1878 or s. 624.51058 because of insufficient tax liability
 2387  on the part of the taxpayer, the unused amount may be carried
 2388  forward for a period not to exceed 10 taxable years. For
 2389  purposes of s. 220.1878, a credit carried forward may be used in
 2390  a subsequent year after applying the other credits and unused
 2391  carryovers in the order provided in s. 220.02(8).
 2392         (d)A taxpayer may not convey, transfer, or assign an
 2393  approved tax credit or a carryforward tax credit to another
 2394  entity unless all of the assets of the taxpayer are conveyed,
 2395  assigned, or transferred in the same transaction. However, a tax
 2396  credit under s. 220.1878 or s. 624.51058 may be conveyed,
 2397  transferred, or assigned between members of an affiliated group
 2398  of corporations if the type of tax credit under s. 220.1878 or
 2399  s. 624.51058 remains the same. A taxpayer shall notify the
 2400  Department of Revenue of its intent to convey, transfer, or
 2401  assign a tax credit to another member within an affiliated group
 2402  of corporations. The amount conveyed, transferred, or assigned
 2403  is available to another member of the affiliated group of
 2404  corporations upon approval by the Department of Revenue.
 2405         (e)Within any state fiscal year, a taxpayer may rescind
 2406  all or part of a tax credit allocation approved under paragraph
 2407  (b). The amount rescinded must become available for that state
 2408  fiscal year to another eligible taxpayer as approved by the
 2409  Department of Revenue if the taxpayer receives notice from the
 2410  Department of Revenue that the rescindment has been accepted by
 2411  the Department of Revenue. Any amount rescinded under this
 2412  paragraph must become available to an eligible taxpayer on a
 2413  first-come, first-served basis based on tax credit applications
 2414  received after the date the rescindment is accepted by the
 2415  Department of Revenue.
 2416         (f)Within 10 days after approving or denying the
 2417  conveyance, transfer, or assignment of a tax credit under
 2418  paragraph (d), or the rescindment of a tax credit under
 2419  paragraph (e), the Department of Revenue shall provide a copy of
 2420  its approval or denial letter to the corporation.
 2421         (g)For purposes of calculating the underpayment of
 2422  estimated corporate income taxes under s. 220.34 and tax
 2423  installment payments for taxes on insurance premiums or
 2424  assessments under s. 624.5092, the final amount due is the
 2425  amount after credits earned under s. 220.1878 or s. 624.51058
 2426  for contributions to eligible charitable organizations are
 2427  deducted.
 2428         1.For purposes of determining if a penalty or interest
 2429  under s. 220.34(2)(d)1. will be imposed for underpayment of
 2430  estimated corporate income tax, a taxpayer may, after earning a
 2431  credit under s. 220.1878, reduce any estimated payment in that
 2432  taxable year by the amount of the credit.
 2433         2.For purposes of determining if a penalty under s.
 2434  624.5092 will be imposed, an insurer, after earning a credit
 2435  under s. 624.51058 for a taxable year, may reduce any
 2436  installment payment for such taxable year of 27 percent of the
 2437  amount of the net tax due as reported on the return for the
 2438  preceding year under s. 624.5092(2)(b) by the amount of the
 2439  credit.
 2440         (4)PRESERVATION OF CREDIT.—If any provision or portion of
 2441  this section, s. 220.1878, or s. 624.51058 or the application
 2442  thereof to any person or circumstance is held unconstitutional
 2443  by any court or is otherwise declared invalid, the
 2444  unconstitutionality or invalidity does not affect any credit
 2445  earned under s. 220.1878 or s. 624.51058 by any taxpayer with
 2446  respect to any contribution paid to the Live Local Program
 2447  before the date of a determination of unconstitutionality or
 2448  invalidity. The credit must be allowed at such time and in such
 2449  a manner as if a determination of unconstitutionality or
 2450  invalidity had not been made, provided that nothing in this
 2451  subsection by itself or in combination with any other provision
 2452  of law may result in the allowance of any credit to any taxpayer
 2453  in excess of $1 of credit for each dollar paid to an eligible
 2454  charitable organization.
 2455         (5)ADMINISTRATION; RULES.—
 2456         (a)The Department of Revenue and the corporation may
 2457  develop a cooperative agreement to assist in the administration
 2458  of this section, as needed.
 2459         (b)The Department of Revenue may adopt rules necessary to
 2460  administer this section, s. 220.1878, and s. 624.51058,
 2461  including rules establishing application forms, procedures
 2462  governing the approval of tax credits and carryforward tax
 2463  credits under subsection (3), and procedures to be followed by
 2464  taxpayers when claiming approved tax credits on their returns.
 2465         (c)By August 15, 2023, and by each August 15 thereafter,
 2466  the Department of Revenue shall determine the 500 taxpayers with
 2467  the greatest total corporate income or franchise tax due as
 2468  reported on the taxpayer’s return filed pursuant to s. 220.22
 2469  during the previous calendar year and notify those taxpayers of
 2470  the existence of the Live Local Program and the process for
 2471  obtaining an allocation of the tax credit cap. The Department of
 2472  Revenue shall confer with the corporation in the drafting of the
 2473  notification. The Department of Revenue may provide this
 2474  notification by electronic means.
 2475         Section 35. Section 420.5096, Florida Statutes, is created
 2476  to read:
 2477         420.5096Florida Hometown Hero Program.—
 2478         (1) The Legislature finds that individual homeownership is
 2479  vital to building long-term housing and financial security. With
 2480  rising home prices, down payment and closing costs are often
 2481  significant barriers to homeownership for working Floridians.
 2482  Each person in Florida’s hometown workforce is essential to
 2483  creating thriving communities, and the Legislature finds that
 2484  the ability of Floridians to reside within the communities in
 2485  which they work is of great importance. Therefore, the
 2486  Legislature finds that providing assistance to homebuyers in
 2487  this state by reducing the amount of down payment and closing
 2488  costs is a necessary step toward expanding access to
 2489  homeownership and achieving safe, decent, and affordable housing
 2490  for all Floridians.
 2491         (2)The Florida Hometown Hero Program is created to assist
 2492  Florida’s hometown workforce in attaining homeownership by
 2493  providing financial assistance to residents to purchase a home
 2494  as their primary residence. Under the program, a borrower may
 2495  apply to the corporation for a loan to reduce the amount of the
 2496  down payment and closing costs paid by the borrower by a minimum
 2497  of $10,000 and up to 5 percent of the first mortgage loan, not
 2498  exceeding $35,000. Loans must be made available at a zero
 2499  percent interest rate and must be made available for the term of
 2500  the first mortgage. The balance of any loan is due at closing if
 2501  the property is sold, refinanced, rented, or transferred, unless
 2502  otherwise approved by the corporation.
 2503         (3) For loans made available pursuant to s.
 2504  420.507(23)(a)1. or 2., the corporation may underwrite and make
 2505  those mortgage loans through the program to persons or families
 2506  who have household incomes that do not exceed 150 percent of the
 2507  state median income or local median income, whichever is
 2508  greater. A borrower must be seeking to purchase a home as a
 2509  primary residence; a first-time homebuyer and a Florida
 2510  resident; and employed full-time by a Florida-based employer.
 2511  The borrower must provide documentation of full-time employment,
 2512  or full-time status for self-employed individuals, of 35 hours
 2513  or more per week. The requirement to be a first-time homebuyer
 2514  does not apply to a borrower who is an active duty servicemember
 2515  of a branch of the armed forces or the Florida National Guard,
 2516  as defined in s. 250.01, or a veteran.
 2517         (4)Loans made under the Florida Hometown Hero Program may
 2518  be used for the purchase of manufactured homes, as defined in s.
 2519  320.01(2)(b), which were constructed after July 13, 1994; which
 2520  are permanently affixed to real property in this state, whether
 2521  owned or leased by the borrower; and which are titled and
 2522  financed as tangible personal property or as real property.
 2523         (5) This program is intended to be evergreen, and
 2524  repayments for loans made under this program shall be retained
 2525  within the program to make additional loans.
 2526         Section 36. Subsection (3) is added to section 420.531,
 2527  Florida Statutes, to read:
 2528         420.531 Affordable Housing Catalyst Program.—
 2529         (3) The corporation may contract with the entity providing
 2530  statewide training and technical assistance to provide technical
 2531  assistance to local governments to establish selection criteria
 2532  and related provisions for requests for proposals or other
 2533  competitive solicitations for use or lease of government-owned
 2534  real property for affordable housing purposes. The entity
 2535  providing statewide training and technical assistance may
 2536  develop best practices or other key elements for successful use
 2537  of public property for affordable housing, in conjunction with
 2538  technical support provided under subsection (1).
 2539         Section 37. Section 420.6075, Florida Statutes, is amended
 2540  to read:
 2541         420.6075 Research and planning for affordable housing;
 2542  annual housing report.—
 2543         (1) The research and planning functions of the department
 2544  shall include the collection of data on the need for affordable
 2545  housing in this state and the extent to which that need is being
 2546  met through federal, state, and local programs, in order to
 2547  facilitate planning to meet the housing needs in this state and
 2548  to enable the development of sound strategies and programs for
 2549  affordable housing. To fulfill this function, the Shimberg
 2550  Center for Housing Studies Affordable Housing at the University
 2551  of Florida shall perform the following functions:
 2552         (a) Quantify affordable housing needs in this the state by
 2553  analyzing available data, including information provided through
 2554  the housing elements of local comprehensive plans, and identify
 2555  revisions in the housing element data requirements that would
 2556  result in more uniform, meaningful information being obtained.
 2557         (b) Document the results since 1980 of all programs
 2558  administered by the department which provide for or act as
 2559  incentives for housing production or improvement. Data on
 2560  program results must include the number of units produced and
 2561  the unit cost under each program.
 2562         (c) Inventory the supply of affordable housing units made
 2563  available through federal, state, and local programs. Data on
 2564  the geographic distribution of affordable units must show the
 2565  availability of units in each county and municipality.
 2566         (2) By December 31 of each year, the Shimberg Center for
 2567  Housing Studies Affordable Housing shall submit to the
 2568  Legislature an updated housing report describing the supply of
 2569  and need for affordable housing. This annual housing report
 2570  shall include:
 2571         (a) A synopsis of training and technical assistance
 2572  activities and community-based organization housing activities
 2573  for the year.
 2574         (b) A status report on the degree of progress toward
 2575  meeting the housing objectives of the department’s agency
 2576  functional plan.
 2577         (c) Recommended housing initiatives for the next fiscal
 2578  year and recommended priorities for assistance to the various
 2579  target populations within the spectrum of housing need.
 2580         (3) The Shimberg Center for Housing Studies Affordable
 2581  Housing shall:
 2582         (a) Conduct research on program options to address the need
 2583  for affordable housing.
 2584         (b) Conduct research on training models to be replicated or
 2585  adapted to meet the needs of community-based organizations and
 2586  state and local government staff involved in housing
 2587  development.
 2588         Section 38. Paragraph (a) of subsection (1) of section
 2589  553.792, Florida Statutes, is amended to read:
 2590         553.792 Building permit application to local government.—
 2591         (1)(a) Within 10 days of an applicant submitting an
 2592  application to the local government, the local government shall
 2593  advise the applicant what information, if any, is needed to deem
 2594  the application properly completed in compliance with the filing
 2595  requirements published by the local government. If the local
 2596  government does not provide written notice that the applicant
 2597  has not submitted the properly completed application, the
 2598  application shall be automatically deemed properly completed and
 2599  accepted. Within 45 days after receiving a completed
 2600  application, a local government must notify an applicant if
 2601  additional information is required for the local government to
 2602  determine the sufficiency of the application, and shall specify
 2603  the additional information that is required. The applicant must
 2604  submit the additional information to the local government or
 2605  request that the local government act without the additional
 2606  information. While the applicant responds to the request for
 2607  additional information, the 120-day period described in this
 2608  subsection is tolled. Both parties may agree to a reasonable
 2609  request for an extension of time, particularly in the event of a
 2610  force majeure or other extraordinary circumstance. The local
 2611  government must approve, approve with conditions, or deny the
 2612  application within 120 days following receipt of a completed
 2613  application. A local government shall maintain on its website a
 2614  policy containing procedures and expectations for expedited
 2615  processing of those building permits and development orders
 2616  required by law to be expedited.
 2617         Section 39. Subsection (7) of section 624.509, Florida
 2618  Statutes, is amended to read:
 2619         624.509 Premium tax; rate and computation.—
 2620         (7) Credits and deductions against the tax imposed by this
 2621  section shall be taken in the following order: deductions for
 2622  assessments made pursuant to s. 440.51; credits for taxes paid
 2623  under ss. 175.101 and 185.08; credits for income taxes paid
 2624  under chapter 220 and the credit allowed under subsection (5),
 2625  as these credits are limited by subsection (6); the credit
 2626  allowed under s. 624.51057; the credit allowed under s.
 2627  624.51058; all other available credits and deductions.
 2628         Section 40. Paragraph (c) of subsection (1) of section
 2629  624.5105, Florida Statutes, is amended to read:
 2630         624.5105 Community contribution tax credit; authorization;
 2631  limitations; eligibility and application requirements;
 2632  administration; definitions; expiration.—
 2633         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 2634         (c) The total amount of tax credit which may be granted for
 2635  all programs approved under this section and ss. 212.08(5)(p)
 2636  and 220.183 is $25 $14.5 million in the 2023-2024 2022-2023
 2637  fiscal year and in each fiscal year thereafter for projects that
 2638  provide housing opportunities for persons with special needs as
 2639  defined in s. 420.0004 or homeownership opportunities for low
 2640  income or very-low-income households as defined in s. 420.9071
 2641  and $4.5 million in the 2022-2023 fiscal year and in each fiscal
 2642  year thereafter for all other projects.
 2643         Section 41. Section 624.51058, Florida Statutes, is created
 2644  to read:
 2645         624.51058 Credit for contributions to the Live Local
 2646  Program.—
 2647         (1)For taxable years beginning on or after January 1,
 2648  2023, there is allowed a credit of 100 percent of an eligible
 2649  contribution made to the Live Local Program under s. 420.50872
 2650  against any tax due for a taxable year under s. 624.509(1) after
 2651  deducting from such tax deductions for assessments made pursuant
 2652  to s. 440.51; credits for taxes paid under ss. 175.101 and
 2653  185.08; credits for income taxes paid under chapter 220; and the
 2654  credit allowed under s. 624.509(5), as such credit is limited by
 2655  s. 624.509(6). An eligible contribution must be made to the Live
 2656  Local Program on or before the date the taxpayer is required to
 2657  file a return pursuant to ss. 624.509 and 624.5092. An insurer
 2658  claiming a credit against premium tax liability under this
 2659  section is not required to pay any additional retaliatory tax
 2660  levied under s. 624.5091 as a result of claiming such credit.
 2661  Section 624.5091 does not limit such credit in any manner.
 2662         (2)Section 420.50872 applies to the credit authorized by
 2663  this section.
 2664         Section 42. The Department of Economic Opportunity’s Keys
 2665  Workforce Housing Initiative, approved by the Administration
 2666  Commission on June 13, 2018, is considered an exception to the
 2667  evacuation time constraints of s. 380.0552(9)(a)2., Florida
 2668  Statutes, by requiring deed-restricted affordable workforce
 2669  housing properties receiving permit allocations to agree to
 2670  evacuate at least 48 hours in advance of hurricane landfall. A
 2671  comprehensive plan amendment approved by the Department of
 2672  Economic Opportunity to implement the initiative is hereby valid
 2673  and the respective local governments may adopt local ordinances
 2674  or regulations to implement such plan amendment.
 2675         Section 43. (1)The Department of Revenue is authorized,
 2676  and all conditions are deemed met, to adopt emergency rules
 2677  under s. 120.54(4), Florida Statutes, for the purpose of
 2678  implementing provisions related to the Live Local Program
 2679  created by this act. Notwithstanding any other law, emergency
 2680  rules adopted under this section are effective for 6 months
 2681  after adoption and may be renewed during the pendency of
 2682  procedures to adopt permanent rules addressing the subject of
 2683  the emergency rules.
 2684         (2)This section expires July 1, 2026.
 2685         Section 44. For the 2023-2024 fiscal year, the sum of $100
 2686  million in nonrecurring funds from the General Revenue Fund is
 2687  appropriated to the Florida Housing Finance Corporation to
 2688  implement the Florida Hometown Hero Housing Program established
 2689  in s. 420.5096, Florida Statutes, as created by this act.
 2690         Section 45. For the 2023-2024 fiscal year, the sum of $252
 2691  million in nonrecurring funds from the Local Government Housing
 2692  Trust Fund is appropriated in the Grants and Aids - Housing
 2693  Finance Corporation (HFC) - State Housing Initiatives
 2694  Partnership (SHIP) Program appropriation category to the Florida
 2695  Housing Finance Corporation.
 2696         Section 46. For the 2023-2024 fiscal year, the sum of $150
 2697  million in recurring funds and $109 million in nonrecurring
 2698  funds from the State Housing Trust Fund is appropriated in the
 2699  Grants and Aids - Housing Finance Corporation (HFC) - Affordable
 2700  Housing Programs appropriation category to the Florida Housing
 2701  Finance Corporation. The recurring funds are appropriated to
 2702  implement s. 420.50871, Florida Statutes, as created by this
 2703  act.
 2704         Section 47. For the 2022-2023 fiscal year, the sum of $100
 2705  million in nonrecurring funds from the General Revenue Fund is
 2706  appropriated to the Florida Housing Finance Corporation to
 2707  implement a competitive assistance loan program for new
 2708  construction projects in the development pipeline that have not
 2709  commenced construction and are experiencing verifiable cost
 2710  increases due to market inflation. These funds are intended to
 2711  support the corporation’s efforts to maintain the viability of
 2712  projects in the development pipeline as the unprecedented
 2713  economic factors coupled with the housing crisis makes it of
 2714  upmost importance to deliver much-needed affordable housing
 2715  units in communities in a timely manner. Eligible projects are
 2716  those that accepted an invitation to enter credit underwriting
 2717  by the corporation for funding during the period of time of July
 2718  1, 2020, through June 30, 2022. The corporation may establish
 2719  such criteria and application processes as necessary to
 2720  implement this section. The unexpended balance of funds
 2721  appropriated to the corporation as of June 30, 2023, shall
 2722  revert and is appropriated to the corporation for the same
 2723  purpose for the 2023-2024 fiscal year. Any funds not awarded by
 2724  December 1, 2023, must be used for the State Apartment Incentive
 2725  Loan Program under s. 420.5087, Florida Statutes. This section
 2726  is effective upon becoming a law.
 2727         Section 48. The Legislature finds and declares that this
 2728  act fulfills an important state interest.
 2729         Section 49. Except as otherwise expressly provided in this
 2730  act and except for this section, which shall take effect upon
 2731  becoming a law, this act shall take effect July 1, 2023.

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