Florida Senate - 2023                                     SB 102
       
       
        
       By Senator Calatayud
       
       
       
       
       
       38-00148L-23                                           2023102__
    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
   10         applications for certain housing developments;
   11         providing for future expiration; amending s. 125.379,
   12         F.S.; revising the date by which counties must prepare
   13         inventory lists of real property; requiring counties
   14         to make the inventory lists publicly available on
   15         their websites; authorizing counties to use certain
   16         properties for affordable housing through a long-term
   17         land lease; revising requirements for counties
   18         relating to inventory lists of certain property for
   19         affordable housing; providing that counties are
   20         encouraged to adopt best practices for surplus land
   21         programs; amending s. 166.04151, F.S.; revising
   22         applicability for areas of critical state concern;
   23         specifying requirements for, and restrictions on,
   24         municipalities in approving applications for certain
   25         housing 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; providing
   72         requirements for boards of county commissioners and
   73         governing bodies of municipalities; requiring the
   74         property appraiser to take certain action in response
   75         to an improperly granted exemption; providing a
   76         penalty; providing applicability; amending s. 201.15,
   77         F.S.; suspending, for a specified period, the General
   78         Revenue Fund service charge on documentary stamp tax
   79         collections; providing for specified amounts of such
   80         collections to be credited to the State Housing Trust
   81         Fund for certain purposes; prohibiting the transfer of
   82         such funds to the General Revenue Fund in the General
   83         Appropriations Act; providing for certain amounts to
   84         be credited to the General Revenue Fund under certain
   85         circumstances; providing for the future expiration and
   86         reversion of specified statutory text; amending s.
   87         212.08, F.S.; revising the total amount of community
   88         contribution tax credits which may be granted for
   89         certain projects; defining terms; providing a sales
   90         tax exemption for building materials used in the
   91         construction of affordable housing units; specifying
   92         eligibility requirements; specifying requirements for
   93         applying for a sales tax refund with the Department of
   94         Revenue; specifying requirements for and limitations
   95         on refunds; providing requirements for the department
   96         in issuing refunds; authorizing the department to
   97         adopt rules; providing applicability; creating s.
   98         215.212, F.S.; prohibiting the deduction of the
   99         General Revenue Fund service charge on documentary
  100         stamp tax proceeds; providing for future repeal;
  101         amending s. 215.22, F.S.; conforming a provision to
  102         changes made by the act; providing for the future
  103         expiration and reversion of specified statutory text;
  104         amending s. 220.02, F.S.; specifying the order of
  105         application of Live Local Program tax credits against
  106         the state corporate income tax; amending s. 220.13,
  107         F.S.; specifying requirements for the addition to
  108         adjusted federal income of amounts taken as a credit
  109         under the Live Local Program; amending s. 220.183,
  110         F.S.; conforming a provision to changes made by the
  111         act; amending s. 220.186, F.S.; providing
  112         applicability of Live Local Program tax credits to the
  113         Florida alternative minimum tax credit; creating s.
  114         220.1878, F.S.; providing a credit against the state
  115         corporate income tax under the Live Local Program;
  116         specifying requirements and procedures for making
  117         eligible contributions and claiming the credit;
  118         amending s. 253.034, F.S.; modifying requirements for
  119         the analysis included in land use plans; making
  120         technical changes; amending s. 253.0341, F.S.;
  121         requiring that local government requests for the state
  122         to surplus conservation or nonconservation lands for
  123         any means of transfer be expedited throughout the
  124         surplusing process; amending s. 288.101, F.S.;
  125         authorizing the Governor, under the Florida Job Growth
  126         Grant Fund, to approve state or local public
  127         infrastructure projects to facilitate the development
  128         or construction of affordable housing; providing for
  129         future repeal; amending s. 420.0003, F.S.; revising
  130         legislative intent for, and policies of, the state
  131         housing strategy; revising requirements for the
  132         implementation of the strategy; revising duties of the
  133         Shimberg Center for Housing Studies at the University
  134         of Florida; requiring the Office of Program Policy
  135         Analysis and Government Accountability to evaluate
  136         specified strategies, policies, and programs at
  137         specified intervals; specifying requirements for the
  138         office’s analyses; authorizing rule amendments;
  139         amending s. 420.503, F.S.; revising the definition of
  140         the term “qualified contract” for purposes of the
  141         Florida Housing Finance Corporation Act; amending s.
  142         420.504, F.S.; revising the composition of the
  143         corporation’s board of directors; providing
  144         specifications for filling vacancies on the board of
  145         directors; amending s. 420.507, F.S.; specifying a
  146         requirement for the corporation’s annual budget
  147         request to the Secretary of Economic Opportunity;
  148         providing for the future expiration and reversion of
  149         specified statutory text; amending s. 420.5087, F.S.;
  150         revising prioritization of funds for the State
  151         Apartment Incentive Loan Program; creating s.
  152         420.50871, F.S.; specifying requirements for, and
  153         authorized actions by, the corporation in allocating
  154         certain increased revenues during specified fiscal
  155         years to finance certain housing projects; providing
  156         construction; providing for future repeal; providing a
  157         directive to the Division of Law Revision; creating s.
  158         420.50872, F.S.; defining terms; creating the Live
  159         Local Program; specifying responsibilities of the
  160         corporation; specifying the annual tax credit cap;
  161         specifying requirements for applying for tax credits
  162         with the department; providing requirements for the
  163         carryforward of credits; specifying restrictions on,
  164         and requirements for, the conveyance, transfer, or
  165         assignment of credits; providing requirements and
  166         procedures for the rescindment of credits; specifying
  167         procedures for calculating underpayments and
  168         penalties; providing construction; authorizing the
  169         department and the corporation to develop a
  170         cooperative agreement and share certain information;
  171         authorizing the department to adopt rules; requiring
  172         the department to annually notify certain taxpayers of
  173         certain information; creating s. 420.5096, F.S.;
  174         providing legislative findings; creating the Florida
  175         Hometown Hero Program for a specified purpose;
  176         authorizing the corporation to underwrite and make
  177         certain mortgage loans; specifying terms for such
  178         loans and requirements for borrowers; authorizing
  179         loans made under the program to be used for the
  180         purchase of certain manufactured homes; providing
  181         construction; amending s. 420.531, F.S.; authorizing
  182         the Florida Housing Corporation to contract with
  183         certain entities to provide technical assistance to
  184         local governments in establishing selection criteria
  185         for proposals to use certain property for affordable
  186         housing purposes; amending s. 420.6075, F.S.; making
  187         technical changes; amending s. 553.792, F.S.;
  188         requiring local governments to maintain on their
  189         websites a policy relating to the expedited processing
  190         of certain building permits and development orders;
  191         amending s. 624.509, F.S.; specifying the order of
  192         application of Live Local Program tax credits against
  193         the insurance premium tax; amending s. 624.5105, F.S.;
  194         conforming a provision to changes made by the act;
  195         creating s. 624.51058, F.S.; providing a credit
  196         against the insurance premium tax under the Live Local
  197         Program; providing a requirement for making eligible
  198         contributions; providing construction; providing
  199         applicability; authorizing the department to adopt
  200         emergency rules; providing for future expiration of
  201         such rulemaking authority; providing appropriations;
  202         providing a declaration of important state interest;
  203         providing effective dates.
  204          
  205  Be It Enacted by the Legislature of the State of Florida:
  206  
  207         Section 1. This act may be cited as the “Live Local Act.”
  208         Section 2.  Section 125.0103, Florida Statutes, is amended
  209  to read:
  210         125.0103 Ordinances and rules imposing price controls;
  211  findings required; procedures.—
  212         (1)(a) Except as hereinafter provided, no county,
  213  municipality, or other entity of local government shall adopt or
  214  maintain in effect an ordinance or a rule which has the effect
  215  of imposing price controls upon a lawful business activity which
  216  is not franchised by, owned by, or under contract with, the
  217  governmental agency, unless specifically provided by general
  218  law.
  219         (b) This section does not prevent the enactment by local
  220  governments of public service rates otherwise authorized by law,
  221  including water, sewer, solid waste, public transportation,
  222  taxicab, or port rates, rates for towing of vehicles or vessels
  223  from or immobilization of vehicles or vessels on private
  224  property, or rates for removal and storage of wrecked or
  225  disabled vehicles or vessels from an accident scene or the
  226  removal and storage of vehicles or vessels in the event the
  227  owner or operator is incapacitated, unavailable, leaves the
  228  procurement of wrecker service to the law enforcement officer at
  229  the scene, or otherwise does not consent to the removal of the
  230  vehicle or vessel.
  231         (c) Counties must establish maximum rates which may be
  232  charged on the towing of vehicles or vessels from or
  233  immobilization of vehicles or vessels on private property,
  234  removal and storage of wrecked or disabled vehicles or vessels
  235  from an accident scene or for the removal and storage of
  236  vehicles or vessels, in the event the owner or operator is
  237  incapacitated, unavailable, leaves the procurement of wrecker
  238  service to the law enforcement officer at the scene, or
  239  otherwise does not consent to the removal of the vehicle or
  240  vessel. However, if a municipality chooses to enact an ordinance
  241  establishing the maximum rates for the towing or immobilization
  242  of vehicles or vessels as described in paragraph (b), the
  243  county’s ordinance shall not apply within such municipality.
  244         (2) No law, ordinance, rule, or other measure which would
  245  have the effect of imposing controls on rents shall be adopted
  246  or maintained in effect except as provided herein and unless it
  247  is found and determined, as hereinafter provided, that such
  248  controls are necessary and proper to eliminate an existing
  249  housing emergency which is so grave as to constitute a serious
  250  menace to the general public.
  251         (3) Any law, ordinance, rule, or other measure which has
  252  the effect of imposing controls on rents shall terminate and
  253  expire within 1 year and shall not be extended or renewed except
  254  by the adoption of a new measure meeting all the requirements of
  255  this section.
  256         (4) Notwithstanding any other provisions of this section,
  257  no controls shall be imposed on rents for any accommodation used
  258  or offered for residential purposes as a seasonal or tourist
  259  unit, as a second housing unit, or on rents for dwelling units
  260  located in luxury apartment buildings. For the purposes of this
  261  section, a luxury apartment building is one wherein on January
  262  1, 1977, the aggregate rent due on a monthly basis from all
  263  dwelling units as stated in leases or rent lists existing on
  264  that date divided by the number of dwelling units exceeds $250.
  265         (5)A No municipality, county, or other entity of local
  266  government may not shall adopt or maintain in effect any law,
  267  ordinance, rule, or other measure that which would have the
  268  effect of imposing controls on rents unless:
  269         (a) Such measure is duly adopted by the governing body of
  270  such entity of local government, after notice and public
  271  hearing, in accordance with all applicable provisions of the
  272  Florida and United States Constitutions, the charter or charters
  273  governing such entity of local government, this section, and any
  274  other applicable laws.
  275         (b) Such governing body makes and recites in such measure
  276  its findings establishing the existence in fact of a housing
  277  emergency so grave as to constitute a serious menace to the
  278  general public and that such controls are necessary and proper
  279  to eliminate such grave housing emergency.
  280         (c) Such measure is approved by the voters in such
  281  municipality, county, or other entity of local government.
  282         (6) In any court action brought to challenge the validity
  283  of rent control imposed pursuant to the provisions of this
  284  section, the evidentiary effect of any findings or recitations
  285  required by subsection (5) shall be limited to imposing upon any
  286  party challenging the validity of such measure the burden of
  287  going forward with the evidence, and the burden of proof (that
  288  is, the risk of nonpersuasion) shall rest upon any party seeking
  289  to have the measure upheld.
  290         (3)(7) Notwithstanding any other provisions of this
  291  section, municipalities, counties, or other entities of local
  292  government may adopt and maintain in effect any law, ordinance,
  293  rule, or other measure which is adopted for the purposes of
  294  increasing the supply of affordable housing using land use
  295  mechanisms such as inclusionary housing ordinances.
  296         Section 3. Subsections (5) and (6) of section 125.01055,
  297  Florida Statutes, are amended, and subsection (7) is added to
  298  that section, to read:
  299         125.01055 Affordable housing.—
  300         (5) Subsection (4) (2) does not apply in an area of
  301  critical state concern, as designated in s. 380.0552.
  302         (6) Notwithstanding any other law or local ordinance or
  303  regulation to the contrary, the board of county commissioners
  304  may approve the development of housing that is affordable, as
  305  defined in s. 420.0004, including, but not limited to, a mixed
  306  use residential development, on any parcel zoned for
  307  residential, commercial, or industrial use. If a parcel is zoned
  308  for commercial or industrial use, an approval pursuant to this
  309  subsection may include any residential development project,
  310  including a mixed-use residential development project, so long
  311  as at least 10 percent of the units included in the project are
  312  for housing that is affordable and the developer of the project
  313  agrees not to apply for or receive funding under s. 420.5087.
  314  The provisions of this subsection are self-executing and do not
  315  require the board of county commissioners to adopt an ordinance
  316  or a regulation before using the approval process in this
  317  subsection.
  318         (7)(a)A county must authorize multifamily and mixed-use
  319  residential as allowable uses in any area zoned for commercial
  320  or mixed use if at least 40 percent of the residential units in
  321  a proposed multifamily rental development are, for a period of
  322  at least 30 years, affordable as defined in s. 420.0004.
  323  Notwithstanding any other law, local ordinance, or regulation to
  324  the contrary, an application for such development may not
  325  require a zoning or land use change or a comprehensive plan
  326  amendment. For mixed-use residential projects, at least 65
  327  percent of the total square footage must be used for residential
  328  purposes.
  329         (b)A county may not restrict the density of a proposed
  330  development authorized under this subsection below the highest
  331  allowed density on any unincorporated land in the county where
  332  residential development is allowed.
  333         (c)A county may not restrict the height of a proposed
  334  development authorized under this subsection below the highest
  335  currently allowed height for a commercial or residential
  336  development located in its jurisdiction within 1 mile of the
  337  proposed development or 3 stories, whichever is higher.
  338         (d)An application for a proposed development authorized
  339  under this subsection must be administratively approved and may
  340  not require further action by the board of county commissioners
  341  if the development satisfies the county’s land development
  342  regulations for multifamily developments in areas zoned for such
  343  use, which include, but are not limited to, regulations relating
  344  to setbacks and parking requirements.
  345         (e)A county must consider reducing parking requirements
  346  for a proposed development authorized under this subsection to
  347  the greatest extent possible if the development is located
  348  within one-half mile of a major transit stop and the major
  349  transit stop is accessible from the development.
  350         (f)Except as otherwise provided in this section, a
  351  development authorized under this subsection must comply with
  352  all applicable state and local laws and regulations.
  353         (g)This subsection expires October 1, 2033.
  354         Section 4. Section 125.379, Florida Statutes, is amended to
  355  read:
  356         125.379 Disposition of county property for affordable
  357  housing.—
  358         (1) By October 1, 2023 July 1, 2007, and every 3 years
  359  thereafter, each county shall prepare an inventory list of all
  360  real property within its jurisdiction to which the county or any
  361  dependent special district within its boundaries holds fee
  362  simple title which that is appropriate for use as affordable
  363  housing. The inventory list must include the address and legal
  364  description of each such real property and specify whether the
  365  property is vacant or improved. The governing body of the county
  366  must review the inventory list at a public hearing and may
  367  revise it at the conclusion of the public hearing. The governing
  368  body of the county shall adopt a resolution that includes an
  369  inventory list of such property following the public hearing.
  370  Each county shall make the inventory list publicly available on
  371  its website to encourage potential development.
  372         (2) The properties identified as appropriate for use as
  373  affordable housing on the inventory list adopted by the county
  374  may be used for affordable housing through a long-term land
  375  lease requiring the development and maintenance of affordable
  376  housing, offered for sale and the proceeds used to purchase land
  377  for the development of affordable housing or to increase the
  378  local government fund earmarked for affordable housing, or may
  379  be sold with a restriction that requires the development of the
  380  property as permanent affordable housing, or may be donated to a
  381  nonprofit housing organization for the construction of permanent
  382  affordable housing. Alternatively, the county or special
  383  district may otherwise make the property available for use for
  384  the production and preservation of permanent affordable housing.
  385  For purposes of this section, the term “affordable” has the same
  386  meaning as in s. 420.0004(3).
  387         (3) Counties are encouraged to adopt best practices for
  388  surplus land programs, including, but not limited to:
  389         (a)Establishing eligibility criteria for the receipt or
  390  purchase of surplus land by developers;
  391         (b)Making the process for requesting surplus lands
  392  publicly available; and
  393         (c)Ensuring long-term affordability through ground leases
  394  by retaining the right of first refusal to purchase property
  395  that would be sold or offered at market rate and by requiring
  396  reversion of property not used for affordable housing within a
  397  certain timeframe.
  398         Section 5. Subsections (5) and (6) of section 166.04151,
  399  Florida Statutes, are amended, and subsection (7) is added to
  400  that section, to read:
  401         166.04151 Affordable housing.—
  402         (5) Subsection (4) (2) does not apply in an area of
  403  critical state concern, as designated by s. 380.0552 or chapter
  404  28-36, Florida Administrative Code.
  405         (6) Notwithstanding any other law or local ordinance or
  406  regulation to the contrary, the governing body of a municipality
  407  may approve the development of housing that is affordable, as
  408  defined in s. 420.0004, including, but not limited to, a mixed
  409  use residential development, on any parcel zoned for
  410  residential, commercial, or industrial use. If a parcel is zoned
  411  for commercial or industrial use, an approval pursuant to this
  412  subsection may include any residential development project,
  413  including a mixed-use residential development project, so long
  414  as at least 10 percent of the units included in the project are
  415  for housing that is affordable and the developer of the project
  416  agrees not to apply for or receive funding under s. 420.5087.
  417  The provisions of this subsection are self-executing and do not
  418  require the governing body to adopt an ordinance or a regulation
  419  before using the approval process in this subsection.
  420         (7)(a) A municipality must authorize multifamily and mixed
  421  use residential as allowable uses in any area zoned for
  422  commercial or mixed use if at least 40 percent of the
  423  residential units in a proposed multifamily rental development
  424  are, for a period of at least 30 years, affordable as defined in
  425  s. 420.0004. Notwithstanding any other law, local ordinance, or
  426  regulation to the contrary, an application for such development
  427  may not require a zoning or land use change or a comprehensive
  428  plan amendment. For mixed-use residential projects, at least 65
  429  percent of the total square footage must be used for residential
  430  purposes.
  431         (b)A municipality may not restrict the density of a
  432  proposed development authorized under this subsection below the
  433  highest allowed density on any land in the municipality where
  434  residential development is allowed.
  435         (c)A municipality may not restrict the height of a
  436  proposed development authorized under this subsection below the
  437  highest currently allowed height for a commercial or residential
  438  development located in its jurisdiction within 1 mile of the
  439  proposed development or 3 stories, whichever is higher.
  440         (d)An application for a proposed development authorized
  441  under this subsection must be administratively approved and may
  442  not require further action by the governing body of the
  443  municipality if the development satisfies the municipality’s
  444  land development regulations for multifamily developments in
  445  areas zoned for such use, which include, but are not limited to,
  446  regulations relating to setbacks and parking requirements.
  447         (e)A municipality must consider reducing parking
  448  requirements for a proposed development authorized under this
  449  subsection to the greatest extent possible if the development is
  450  located within one-half mile of a major transit stop and the
  451  major transit stop is accessible from the development.
  452         (f)Except as otherwise provided in this section, a
  453  development authorized under this subsection must comply with
  454  all applicable state and local laws and regulations.
  455         (g)This subsection expires October 1, 2033.
  456         Section 6. Section 166.043, Florida Statutes, is amended to
  457  read:
  458         166.043 Ordinances and rules imposing price controls;
  459  findings required; procedures.—
  460         (1)(a) Except as hereinafter provided, no county,
  461  municipality, or other entity of local government shall adopt or
  462  maintain in effect an ordinance or a rule which has the effect
  463  of imposing price controls upon a lawful business activity which
  464  is not franchised by, owned by, or under contract with, the
  465  governmental agency, unless specifically provided by general
  466  law.
  467         (b) This section does not prevent the enactment by local
  468  governments of public service rates otherwise authorized by law,
  469  including water, sewer, solid waste, public transportation,
  470  taxicab, or port rates, rates for towing of vehicles or vessels
  471  from or immobilization of vehicles or vessels on private
  472  property, or rates for removal and storage of wrecked or
  473  disabled vehicles or vessels from an accident scene or the
  474  removal and storage of vehicles or vessels in the event the
  475  owner or operator is incapacitated, unavailable, leaves the
  476  procurement of wrecker service to the law enforcement officer at
  477  the scene, or otherwise does not consent to the removal of the
  478  vehicle or vessel.
  479         (c) Counties must establish maximum rates which may be
  480  charged on the towing of vehicles or vessels from or
  481  immobilization of vehicles or vessels on private property,
  482  removal and storage of wrecked or disabled vehicles or vessels
  483  from an accident scene or for the removal and storage of
  484  vehicles or vessels, in the event the owner or operator is
  485  incapacitated, unavailable, leaves the procurement of wrecker
  486  service to the law enforcement officer at the scene, or
  487  otherwise does not consent to the removal of the vehicle or
  488  vessel. However, if a municipality chooses to enact an ordinance
  489  establishing the maximum rates for the towing or immobilization
  490  of vehicles or vessels as described in paragraph (b), the
  491  county’s ordinance established under s. 125.0103 shall not apply
  492  within such municipality.
  493         (2) No law, ordinance, rule, or other measure which would
  494  have the effect of imposing controls on rents shall be adopted
  495  or maintained in effect except as provided herein and unless it
  496  is found and determined, as hereinafter provided, that such
  497  controls are necessary and proper to eliminate an existing
  498  housing emergency which is so grave as to constitute a serious
  499  menace to the general public.
  500         (3) Any law, ordinance, rule, or other measure which has
  501  the effect of imposing controls on rents shall terminate and
  502  expire within 1 year and shall not be extended or renewed except
  503  by the adoption of a new measure meeting all the requirements of
  504  this section.
  505         (4) Notwithstanding any other provisions of this section,
  506  no controls shall be imposed on rents for any accommodation used
  507  or offered for residential purposes as a seasonal or tourist
  508  unit, as a second housing unit, or on rents for dwelling units
  509  located in luxury apartment buildings. For the purposes of this
  510  section, a luxury apartment building is one wherein on January
  511  1, 1977, the aggregate rent due on a monthly basis from all
  512  dwelling units as stated in leases or rent lists existing on
  513  that date divided by the number of dwelling units exceeds $250.
  514         (5)A No municipality, county, or other entity of local
  515  government may not shall adopt or maintain in effect any law,
  516  ordinance, rule, or other measure that which would have the
  517  effect of imposing controls on rents unless:
  518         (a) Such measure is duly adopted by the governing body of
  519  such entity of local government, after notice and public
  520  hearing, in accordance with all applicable provisions of the
  521  Florida and United States Constitutions, the charter or charters
  522  governing such entity of local government, this section, and any
  523  other applicable laws.
  524         (b) Such governing body makes and recites in such measure
  525  its findings establishing the existence in fact of a housing
  526  emergency so grave as to constitute a serious menace to the
  527  general public and that such controls are necessary and proper
  528  to eliminate such grave housing emergency.
  529         (c) Such measure is approved by the voters in such
  530  municipality, county, or other entity of local government.
  531         (6) In any court action brought to challenge the validity
  532  of rent control imposed pursuant to the provisions of this
  533  section, the evidentiary effect of any findings or recitations
  534  required by subsection (5) shall be limited to imposing upon any
  535  party challenging the validity of such measure the burden of
  536  going forward with the evidence, and the burden of proof (that
  537  is, the risk of nonpersuasion) shall rest upon any party seeking
  538  to have the measure upheld.
  539         (3)(7) Notwithstanding any other provisions of this
  540  section, municipalities, counties, or other entity of local
  541  government may adopt and maintain in effect any law, ordinance,
  542  rule, or other measure which is adopted for the purposes of
  543  increasing the supply of affordable housing using land use
  544  mechanisms such as inclusionary housing ordinances.
  545         Section 7. Section 166.0451, Florida Statutes, is amended
  546  to read:
  547         166.0451 Disposition of municipal property for affordable
  548  housing.—
  549         (1) By October 1, 2023 July 1, 2007, and every 3 years
  550  thereafter, each municipality shall prepare an inventory list of
  551  all real property within its jurisdiction to which the
  552  municipality or any dependent special district within its
  553  boundaries holds fee simple title which that is appropriate for
  554  use as affordable housing. The inventory list must include the
  555  address and legal description of each such property and specify
  556  whether the property is vacant or improved. The governing body
  557  of the municipality must review the inventory list at a public
  558  hearing and may revise it at the conclusion of the public
  559  hearing. Following the public hearing, the governing body of the
  560  municipality shall adopt a resolution that includes an inventory
  561  list of such property. Each municipality shall make the
  562  inventory list publicly available on its website to encourage
  563  potential development.
  564         (2) The properties identified as appropriate for use as
  565  affordable housing on the inventory list adopted by the
  566  municipality may be used for affordable housing through a long
  567  term land lease requiring the development and maintenance of
  568  affordable housing, offered for sale and the proceeds may be
  569  used to purchase land for the development of affordable housing
  570  or to increase the local government fund earmarked for
  571  affordable housing, or may be sold with a restriction that
  572  requires the development of the property as permanent affordable
  573  housing, or may be donated to a nonprofit housing organization
  574  for the construction of permanent affordable housing.
  575  Alternatively, the municipality or special district may
  576  otherwise make the property available for use for the production
  577  and preservation of permanent affordable housing. For purposes
  578  of this section, the term “affordable” has the same meaning as
  579  in s. 420.0004(3).
  580         (3) Municipalities are encouraged to adopt best practices
  581  for surplus land programs, including, but not limited to:
  582         (a)Establishing eligibility criteria for the receipt or
  583  purchase of surplus land by developers;
  584         (b)Making the process for requesting surplus lands
  585  publicly available; and
  586         (c)Ensuring long-term affordability through ground leases
  587  by retaining the right of first refusal to purchase property
  588  that would be sold or offered at market rate and by requiring
  589  reversion of property not used for affordable housing within a
  590  certain timeframe.
  591         Section 8. Effective January 1, 2024, subsection (1) of
  592  section 196.1978, Florida Statutes, is amended, and subsection
  593  (3) is added to that section, to read:
  594         196.1978 Affordable housing property exemption.—
  595         (1)(a) Property used to provide affordable housing to
  596  eligible persons as defined by s. 159.603 and natural persons or
  597  families meeting the extremely-low-income, very-low-income, low
  598  income, or moderate-income limits specified in s. 420.0004,
  599  which is owned entirely by a nonprofit entity that is a
  600  corporation not for profit, qualified as charitable under s.
  601  501(c)(3) of the Internal Revenue Code and in compliance with
  602  Rev. Proc. 96-32, 1996-1 C.B. 717, is considered property owned
  603  by an exempt entity and used for a charitable purpose, and those
  604  portions of the affordable housing property that provide housing
  605  to natural persons or families classified as extremely low
  606  income, very low income, low income, or moderate income under s.
  607  420.0004 are exempt from ad valorem taxation to the extent
  608  authorized under s. 196.196. All property identified in this
  609  subsection must comply with the criteria provided under s.
  610  196.195 for determining exempt status and applied by property
  611  appraisers on an annual basis. The Legislature intends that any
  612  property owned by a limited liability company which is
  613  disregarded as an entity for federal income tax purposes
  614  pursuant to Treasury Regulation 301.7701-3(b)(1)(ii) be treated
  615  as owned by its sole member. If the sole member of the limited
  616  liability company that owns the property is also a limited
  617  liability company that is disregarded as an entity for federal
  618  income tax purposes pursuant to Treasury Regulation 301.7701
  619  3(b)(1)(ii), the Legislature intends that the property be
  620  treated as owned by the sole member of the limited liability
  621  company that owns the limited liability company that owns the
  622  property. Units that are vacant and units that are occupied by
  623  natural persons or families whose income no longer meets the
  624  income limits of this subsection, but whose income met those
  625  income limits at the time they became tenants, shall be treated
  626  as portions of the affordable housing property exempt under this
  627  subsection if a recorded land use restriction agreement in favor
  628  of the Florida Housing Finance Corporation or any other
  629  governmental or quasi-governmental jurisdiction requires that
  630  all residential units within the property be used in a manner
  631  that qualifies for the exemption under this subsection and if
  632  the units are being offered for rent.
  633         (b)Land that is owned entirely by a nonprofit entity that
  634  is a corporation not for profit, qualified as charitable under
  635  s. 501(c)(3) of the Internal Revenue Code and in compliance with
  636  Rev. Proc. 96-32, 1996-1 C.B. 717, and is leased for a minimum
  637  of 99 years for the purpose of, and is predominantly used for,
  638  providing housing to natural persons or families meeting the
  639  extremely-low-income, very-low-income, low-income, or moderate
  640  income limits specified in s. 420.0004 is exempt from ad valorem
  641  taxation. For purposes of this paragraph, land is predominantly
  642  used for qualifying purposes if the square footage of the
  643  improvements on the land used to provide qualifying housing is
  644  greater than 50 percent of the square footage of all
  645  improvements on the land. This paragraph first applies to the
  646  2024 tax roll and is repealed December 31, 2059.
  647         (3)(a)As used in this subsection, the term:
  648         1.“Affordable housing” means housing for which monthly
  649  rents, including taxes, insurance, and utilities, do not exceed
  650  30 percent of:
  651         a.One hundred twenty percent of the median annual adjusted
  652  gross income for households within this state, within the
  653  metropolitan statistical area, or, if not within a metropolitan
  654  statistical area, within the county in which the person or
  655  family resides, whichever is greater, if such housing houses
  656  natural persons or families whose total annual adjusted gross
  657  household income is greater than 80 percent but not more than
  658  120 percent of such median annual adjusted gross household
  659  income; or
  660         b.Eighty percent of the median annual adjusted gross
  661  income for households within this state, within the metropolitan
  662  statistical area, or, if not within a metropolitan statistical
  663  area, within the county in which the person or family resides,
  664  whichever is greater, if such housing houses natural persons or
  665  families whose total annual adjusted gross household income does
  666  not exceed 80 percent of such median annual adjusted gross
  667  household income.
  668         2.“Corporation” means the Florida Housing Finance
  669  Corporation.
  670         3.Newly constructed” means an improvement to real
  671  property which was substantially completed within 5 years before
  672  the date of an applicant’s first submission of a request for
  673  certification or an application for an exemption pursuant to
  674  this section, whichever is earlier.
  675         4.Substantially completed” has the same meaning as in s.
  676  192.042(1).
  677         (b)Notwithstanding ss. 196.195 and 196.196, portions of
  678  property in a multifamily project are considered property used
  679  for a charitable purpose and are eligible to receive an ad
  680  valorem property tax exemption if such portions:
  681         1.Provide affordable housing to natural persons or
  682  families meeting the income limitations provided in subparagraph
  683  (a)1.;
  684         2.Are within a newly constructed multifamily project that
  685  contains more than 70 units dedicated to housing natural persons
  686  or families meeting the income limitations provided in
  687  subparagraph (a)1.; and
  688         3.Are rented for an amount that does not exceed the amount
  689  as specified by the Fair Market Rents published by the United
  690  States Department of Housing and Urban Development most recently
  691  adopted by the corporation or 90 percent of the fair market
  692  value rent as determined by a rental market study meeting the
  693  requirements of paragraph (m), whichever is less.
  694         (c)If a unit that in the previous year qualified for the
  695  exemption under this subsection and was occupied by a tenant is
  696  vacant on January 1, the vacant unit is eligible for the
  697  exemption if the use of the unit is restricted to providing
  698  affordable housing that would otherwise meet the requirements of
  699  this subsection and a reasonable effort is made to lease the
  700  unit to eligible persons or families.
  701         (d)1.Qualified property used to house natural persons or
  702  families whose annual household income is within the range
  703  specified in sub-subparagraph (a)1.a. must receive an ad valorem
  704  property tax exemption of 75 percent of the assessed value.
  705         2.Qualified property used to house natural persons or
  706  families whose annual household income is within the range
  707  specified in sub-subparagraph (a)1.b. is exempt from ad valorem
  708  property taxes.
  709         (e)To receive an exemption under this subsection, a
  710  property owner must submit an application by March 1 for the
  711  exemption, accompanied by a certification notice from the
  712  corporation to the property appraiser.
  713         (f)To receive a certification notice, a property owner
  714  must submit a request to the corporation for certification on a
  715  form provided by the corporation which includes all of the
  716  following:
  717         1.The most recently completed rental market study meeting
  718  the requirements of paragraph (m).
  719         2.A list of the units for which the property owner seeks
  720  an exemption.
  721         3.The rent amount received by the property owner for each
  722  unit for which the property owner seeks an exemption. If a unit
  723  is vacant and qualifies for an exemption under paragraph (c),
  724  the property owner must provide evidence of the published rent
  725  amount for each vacant unit.
  726         4.A sworn statement, under penalty of perjury, from the
  727  applicant restricting the property for a period of not less than
  728  3 years to housing persons or families who meet the income
  729  limitations under this subsection.
  730         (g)The corporation shall review the request for
  731  certification and certify property that meets the eligibility
  732  criteria of this subsection. A determination by the corporation
  733  regarding a request for certification does not constitute final
  734  agency action pursuant to chapter 120.
  735         1.If the corporation determines that the property meets
  736  the eligibility criteria for an exemption under this subsection,
  737  the corporation must send a certification notice to the property
  738  owner and the property appraiser.
  739         2.If the corporation determines that the property does not
  740  meet the eligibility criteria, the corporation must notify the
  741  property owner and include the reasons for such determination.
  742         (h)The corporation shall post on its website the deadline
  743  to submit a request for certification. The deadline must allow
  744  adequate time for a property owner to submit a timely
  745  application for exemption to the property appraiser.
  746         (i)The property appraiser shall review the application and
  747  determine if the applicant is entitled to an exemption. A
  748  property appraiser may grant an exemption only for a property
  749  for which the corporation has issued a certification notice.
  750         (j) If the property appraiser determines that for any year
  751  during the immediately previous 10 years a person who was not
  752  entitled to an exemption under this subsection was granted such
  753  an exemption, the property appraiser must serve upon the owner a
  754  notice of intent to record in the public records of the county a
  755  notice of tax lien against any property owned by that person in
  756  the county, and that property must be identified in the notice
  757  of tax lien. Any property owned by the taxpayer and situated in
  758  this state is subject to the taxes exempted by the improper
  759  exemption, plus a penalty of 50 percent of the unpaid taxes for
  760  each year and interest at a rate of 15 percent per annum. If an
  761  exemption is improperly granted as a result of a clerical
  762  mistake or an omission by the property appraiser, the property
  763  owner improperly receiving the exemption may not be assessed a
  764  penalty or interest.
  765         (k)Units subject to an agreement with the corporation
  766  pursuant to chapter 420 recorded in the official records of the
  767  county in which the property is located to provide housing to
  768  natural persons or families meeting the extremely-low-income,
  769  very-low-income, or low-income limits specified in s. 420.0004
  770  are not eligible for this exemption.
  771         (l)Property receiving an exemption pursuant to s. 196.1979
  772  is not eligible for this exemption.
  773         (m)A rental market study submitted as required by
  774  paragraph (f) must identify the fair market value rent of each
  775  unit for which a property owner seeks an exemption. Only a
  776  certified general appraiser as defined in s. 475.611 may issue a
  777  rental market study. The certified general appraiser must be
  778  independent of the property owner who requests the rental market
  779  study. In preparing the rental market study, a certified general
  780  appraiser shall comply with the standards of professional
  781  practice pursuant to part II of chapter 475 and use comparable
  782  property within the same geographic area and of the same type as
  783  the property for which the exemption is sought. A rental market
  784  study must have been completed within 3 years before submission
  785  of the application.
  786         (n)The corporation may adopt rules to implement this
  787  section.
  788         (o) This subsection first applies to the 2024 tax roll and
  789  is repealed December 31, 2059.
  790         Section 9. Section 196.1979, Florida Statutes, is created
  791  to read:
  792         196.1979 County and municipal affordable housing property
  793  exemption.—
  794         (1)(a) Notwithstanding ss. 196.195 and 196.196, the board
  795  of county commissioners of a county or the governing body of a
  796  municipality may adopt an ordinance to exempt those portions of
  797  property used to provide affordable housing meeting the
  798  requirements of this section. Such property is considered
  799  property used for a charitable purpose. To be eligible for the
  800  exemption, the portions of property must be:
  801         1.Used to house natural persons or families meeting the
  802  extremely-low-income and very-low-income limits specified in s.
  803  420.0004;
  804         2.Within a multifamily project containing 50 or more
  805  residential units, at least 20 percent of which are used to
  806  provide affordable housing that meets the requirements of this
  807  section;
  808         3.Rented for an amount no greater than the amount as
  809  specified by the Fair Market Rents published by the U.S.
  810  Department of Housing and Urban Development most recently
  811  adopted by the corporation or 90 percent of the fair market
  812  value rent as determined by a rental market study meeting the
  813  requirements of subsection (4), whichever is less; and
  814         4.Rented at a monthly amount, including taxes, insurance,
  815  and utilities, which does not exceed 30 percent of:
  816         a.Fifty percent of the median annual adjusted gross income
  817  for households within this state, within the metropolitan
  818  statistical area, or, if not within a metropolitan statistical
  819  area, within the county in which the person or family resides,
  820  whichever is greater, if such housing houses natural persons or
  821  families whose total annual adjusted gross household income is
  822  greater than 30 percent but not more than 50 percent of such
  823  median annual adjusted gross income; or
  824         b.Thirty percent of the median annual adjusted gross
  825  income for households within this state, within the metropolitan
  826  statistical area, or, if not within a metropolitan statistical
  827  area, within the county in which the person or family resides,
  828  whichever is greater, if such housing houses natural persons or
  829  families whose total annual adjusted gross household income does
  830  not exceed 30 percent of such median annual adjusted gross
  831  income.
  832         (b)Qualified property may receive an ad valorem property
  833  tax exemption of:
  834         1.Up to 75 percent of the assessed value of each
  835  residential unit used to provide affordable housing if fewer
  836  than 100 percent of the multifamily project’s residential units
  837  are used to provide affordable housing meeting the requirements
  838  of this section.
  839         2.Up to 100 percent of the assessed value if 100 percent
  840  of the multifamily project’s residential units are used to
  841  provide affordable housing meeting the requirements of this
  842  section.
  843         (c)The board of county commissioners of the county or the
  844  governing body of the municipality, as applicable, may choose to
  845  adopt an ordinance that exempts property used to provide
  846  affordable housing for natural persons or families meeting the
  847  very-low-income limits, natural persons or families meeting the
  848  extremely-low-income limits, or both.
  849         (2)If a residential unit that in the previous year
  850  qualified for the exemption under this section and was occupied
  851  by a tenant is vacant on January 1, the vacant unit may qualify
  852  for the exemption under this section if the use of the unit is
  853  restricted to providing affordable housing that would otherwise
  854  meet the requirements of this section and a reasonable effort is
  855  made to lease the unit to eligible persons or families.
  856         (3) An ordinance granting the exemption authorized by this
  857  section must:
  858         (a)Be adopted under the procedures for adoption of a
  859  nonemergency ordinance by a board of county commissioners
  860  specified in chapter 125 or by a municipal governing body
  861  specified in chapter 166.
  862         (b)Designate the local entity under the supervision of the
  863  board of county commissioners or governing body of a
  864  municipality which must develop, receive, and review
  865  applications for certification and develop notices of
  866  determination of eligibility.
  867         (c)Require the property owner to apply for certification
  868  by the local entity in order to receive the exemption. The
  869  application for certification must be on a form provided by the
  870  local entity designated pursuant to paragraph (b) and include
  871  all of the following:
  872         1.The most recently completed rental market study meeting
  873  the requirements of subsection (4).
  874         2.A list of the units for which the property owner seeks
  875  an exemption.
  876         3.The rent amount received by the property owner for each
  877  unit for which the property owner seeks an exemption. If a unit
  878  is vacant and qualifies for an exemption under subsection (2),
  879  the property owner must provide evidence of the published rent
  880  amount for the vacant unit.
  881         (d)Require the local entity to verify and certify property
  882  that meets the requirements of the ordinance as qualified
  883  property and forward the certification to the property owner and
  884  the property appraiser. If the local entity denies the
  885  exemption, it must notify the applicant and include reasons for
  886  the denial.
  887         (e)Require the eligible unit to meet the eligibility
  888  criteria of paragraph (1)(a).
  889         (f)Require the property owner to submit an application for
  890  exemption, accompanied by the certification of qualified
  891  property, to the property appraiser no later than March 1.
  892         (g)Specify that the exemption applies only to the taxes
  893  levied by the unit of government granting the exemption.
  894         (h)Specify that the property may not receive an exemption
  895  authorized by this section after expiration or repeal of the
  896  ordinance.
  897         (i)Identify the percentage of the assessed value which is
  898  exempted, subject to the percentage limitations in paragraph
  899  (1)(b).
  900         (j)Identify whether the exemption applies to natural
  901  persons or families meeting the very-low-income limits, natural
  902  persons or families meeting the extremely-low-income limits, or
  903  both.
  904         (k)Require that the deadline to submit an application for
  905  certification be published on the county’s or municipality’s
  906  website. The deadline must allow adequate time for a property
  907  owner to make a timely application for exemption to the property
  908  appraiser.
  909         (l)Require the county or municipality to post on its
  910  website a list of certified properties for the purpose of
  911  facilitating access to affordable housing.
  912         (4) A rental market study submitted as required by
  913  paragraph (3)(c) must identify the fair market value rent of
  914  each unit for which a property owner seeks an exemption. Only a
  915  certified general appraiser, as defined in s. 475.611, may issue
  916  a rental market study. The certified general appraiser must be
  917  independent of the property owner who requests a rental market
  918  study. In preparing the rental market study, a certified general
  919  appraiser shall comply with the standards of professional
  920  practice pursuant to part II of chapter 475 and use comparable
  921  property within the same geographic area and of the same type as
  922  the property for which the exemption is sought. A rental market
  923  study must have been completed within 3 years before submission
  924  of the application.
  925         (5) An ordinance adopted under this section must expire
  926  before the fourth January 1 after adoption; however, the board
  927  of county commissioners or the governing body of the
  928  municipality may adopt a new ordinance to renew the exemption.
  929  The board of county commissioners or the governing body of the
  930  municipality shall deliver a copy of an ordinance adopted under
  931  this section to the department and the property appraiser within
  932  10 days after its adoption. If the ordinance expires or is
  933  repealed, the board of county commissioners or the governing
  934  body of the municipality must notify the department and the
  935  property appraiser within 10 days after its expiration or
  936  repeal.
  937         (6) If the property appraiser determines that for any year
  938  during the immediately previous 10 years a person who was not
  939  entitled to an exemption under this section was granted such an
  940  exemption, the property appraiser must serve upon the owner a
  941  notice of intent to record in the public records of the county a
  942  notice of tax lien against any property owned by that person in
  943  the county, and that property must be identified in the notice
  944  of tax lien. Any property owned by the taxpayer and situated in
  945  this state is subject to the taxes exempted by the improper
  946  exemption, plus a penalty of 50 percent of the unpaid taxes for
  947  each year and interest at a rate of 15 percent per annum. If an
  948  exemption is improperly granted as a result of a clerical
  949  mistake or an omission by the property appraiser, the property
  950  owner improperly receiving the exemption may not be assessed a
  951  penalty or interest.
  952         (7)This section first applies to the 2024 tax roll.
  953         Section 10. Section 201.15, Florida Statutes, is amended to
  954  read:
  955         201.15 Distribution of taxes collected.—All taxes collected
  956  under this chapter are hereby pledged and shall be first made
  957  available to make payments when due on bonds issued pursuant to
  958  s. 215.618 or s. 215.619, or any other bonds authorized to be
  959  issued on a parity basis with such bonds. Such pledge and
  960  availability for the payment of these bonds shall have priority
  961  over any requirement for the payment of service charges or costs
  962  of collection and enforcement under this section. All taxes
  963  collected under this chapter, except taxes distributed to the
  964  Land Acquisition Trust Fund pursuant to subsections (1) and (2),
  965  are subject to the service charge imposed in s. 215.20(1).
  966  Before distribution pursuant to this section, the Department of
  967  Revenue shall deduct amounts necessary to pay the costs of the
  968  collection and enforcement of the tax levied by this chapter.
  969  The costs and service charge may not be levied against any
  970  portion of taxes pledged to debt service on bonds to the extent
  971  that the costs and service charge are required to pay any
  972  amounts relating to the bonds. All of the costs of the
  973  collection and enforcement of the tax levied by this chapter and
  974  the service charge shall be available and transferred to the
  975  extent necessary to pay debt service and any other amounts
  976  payable with respect to bonds authorized before January 1, 2017,
  977  secured by revenues distributed pursuant to this section. All
  978  taxes remaining after deduction of costs shall be distributed as
  979  follows:
  980         (1) Amounts necessary to make payments on bonds issued
  981  pursuant to s. 215.618 or s. 215.619, as provided under
  982  paragraphs (3)(a) and (b), or on any other bonds authorized to
  983  be issued on a parity basis with such bonds shall be deposited
  984  into the Land Acquisition Trust Fund.
  985         (2) If the amounts deposited pursuant to subsection (1) are
  986  less than 33 percent of all taxes collected after first
  987  deducting the costs of collection, an amount equal to 33 percent
  988  of all taxes collected after first deducting the costs of
  989  collection, minus the amounts deposited pursuant to subsection
  990  (1), shall be deposited into the Land Acquisition Trust Fund.
  991         (3) Amounts on deposit in the Land Acquisition Trust Fund
  992  shall be used in the following order:
  993         (a) Payment of debt service or funding of debt service
  994  reserve funds, rebate obligations, or other amounts payable with
  995  respect to Florida Forever bonds issued pursuant to s. 215.618.
  996  The amount used for such purposes may not exceed $300 million in
  997  each fiscal year. It is the intent of the Legislature that all
  998  bonds issued to fund the Florida Forever Act be retired by
  999  December 31, 2040. Except for bonds issued to refund previously
 1000  issued bonds, no series of bonds may be issued pursuant to this
 1001  paragraph unless such bonds are approved and the debt service
 1002  for the remainder of the fiscal year in which the bonds are
 1003  issued is specifically appropriated in the General
 1004  Appropriations Act or other law with respect to bonds issued for
 1005  the purposes of s. 373.4598.
 1006         (b) Payment of debt service or funding of debt service
 1007  reserve funds, rebate obligations, or other amounts due with
 1008  respect to Everglades restoration bonds issued pursuant to s.
 1009  215.619. Taxes distributed under paragraph (a) and this
 1010  paragraph must be collectively distributed on a pro rata basis
 1011  when the available moneys under this subsection are not
 1012  sufficient to cover the amounts required under paragraph (a) and
 1013  this paragraph.
 1014  
 1015  Bonds issued pursuant to s. 215.618 or s. 215.619 are equally
 1016  and ratably secured by moneys distributable to the Land
 1017  Acquisition Trust Fund.
 1018         (4) After the required distributions to the Land
 1019  Acquisition Trust Fund pursuant to subsections (1) and (2), the
 1020  lesser of 8 percent of the remainder or $150 million in each
 1021  fiscal year shall be paid into the State Treasury to the credit
 1022  of the State Housing Trust Fund and shall be expended pursuant
 1023  to s. 420.50871. If 8 percent of the remainder is greater than
 1024  $150 million in any fiscal year, the difference between 8
 1025  percent of the remainder and $150 million shall be paid into the
 1026  State Treasury to the credit of the General Revenue Fund. and
 1027  deduction of the service charge imposed pursuant to s.
 1028  215.20(1), The remainder shall be distributed as follows:
 1029         (a) The lesser of 20.5453 percent of the remainder or
 1030  $466.75 million in each fiscal year shall be paid into the State
 1031  Treasury to the credit of the State Transportation Trust Fund.
 1032  Notwithstanding any other law, the amount credited to the State
 1033  Transportation Trust Fund shall be used for:
 1034         1. Capital funding for the New Starts Transit Program,
 1035  authorized by Title 49, U.S.C. s. 5309 and specified in s.
 1036  341.051, in the amount of 10 percent of the funds;
 1037         2. The Small County Outreach Program specified in s.
 1038  339.2818, in the amount of 10 percent of the funds;
 1039         3. The Strategic Intermodal System specified in ss. 339.61,
 1040  339.62, 339.63, and 339.64, in the amount of 75 percent of the
 1041  funds after deduction of the payments required pursuant to
 1042  subparagraphs 1. and 2.; and
 1043         4. The Transportation Regional Incentive Program specified
 1044  in s. 339.2819, in the amount of 25 percent of the funds after
 1045  deduction of the payments required pursuant to subparagraphs 1.
 1046  and 2. The first $60 million of the funds allocated pursuant to
 1047  this subparagraph shall be allocated annually to the Florida
 1048  Rail Enterprise for the purposes established in s. 341.303(5).
 1049         (b) The lesser of 0.1456 percent of the remainder or $3.25
 1050  million in each fiscal year shall be paid into the State
 1051  Treasury to the credit of the Grants and Donations Trust Fund in
 1052  the Department of Economic Opportunity to fund technical
 1053  assistance to local governments.
 1054  
 1055  Moneys distributed pursuant to paragraphs (a) and (b) may not be
 1056  pledged for debt service unless such pledge is approved by
 1057  referendum of the voters.
 1058         (c) An amount equaling 4.5 percent of the remainder in each
 1059  fiscal year shall be paid into the State Treasury to the credit
 1060  of the State Housing Trust Fund. The funds shall be used as
 1061  follows:
 1062         1. Half of that amount shall be used for the purposes for
 1063  which the State Housing Trust Fund was created and exists by
 1064  law.
 1065         2. Half of that amount shall be paid into the State
 1066  Treasury to the credit of the Local Government Housing Trust
 1067  Fund and used for the purposes for which the Local Government
 1068  Housing Trust Fund was created and exists by law.
 1069         (d) An amount equaling 5.20254 percent of the remainder in
 1070  each fiscal year shall be paid into the State Treasury to the
 1071  credit of the State Housing Trust Fund. Of such funds:
 1072         1. Twelve and one-half percent of that amount shall be
 1073  deposited into the State Housing Trust Fund and expended by the
 1074  Department of Economic Opportunity and the Florida Housing
 1075  Finance Corporation for the purposes for which the State Housing
 1076  Trust Fund was created and exists by law.
 1077         2. Eighty-seven and one-half percent of that amount shall
 1078  be distributed to the Local Government Housing Trust Fund and
 1079  used for the purposes for which the Local Government Housing
 1080  Trust Fund was created and exists by law. Funds from this
 1081  category may also be used to provide for state and local
 1082  services to assist the homeless.
 1083         (e) The lesser of 0.017 percent of the remainder or
 1084  $300,000 in each fiscal year shall be paid into the State
 1085  Treasury to the credit of the General Inspection Trust Fund to
 1086  be used to fund oyster management and restoration programs as
 1087  provided in s. 379.362(3).
 1088         (f) A total of $75 million shall be paid into the State
 1089  Treasury to the credit of the State Economic Enhancement and
 1090  Development Trust Fund within the Department of Economic
 1091  Opportunity.
 1092         (g) An amount equaling 5.4175 percent of the remainder
 1093  shall be paid into the Resilient Florida Trust Fund to be used
 1094  for the purposes for which the Resilient Florida Trust Fund was
 1095  created and exists by law. Funds may be used for planning and
 1096  project grants.
 1097         (h) An amount equaling 5.4175 percent of the remainder
 1098  shall be paid into the Water Protection and Sustainability
 1099  Program Trust Fund to be used to fund wastewater grants as
 1100  specified in s. 403.0673.
 1101         (5) Notwithstanding s. 215.32(2)(b)4.a., funds distributed
 1102  to the State Housing Trust Fund and expended pursuant to s.
 1103  420.50871 and funds distributed to the State Housing Trust Fund
 1104  and the Local Government Housing Trust Fund pursuant to
 1105  paragraphs (4)(c) and (d) paragraph (4)(c) may not be
 1106  transferred to the General Revenue Fund in the General
 1107  Appropriations Act.
 1108         (6) After the distributions provided in the preceding
 1109  subsections, any remaining taxes shall be paid into the State
 1110  Treasury to the credit of the General Revenue Fund.
 1111         Section 11. The amendments made by this act to s. 201.15,
 1112  Florida Statutes, expire on July 1, 2033, and the text of that
 1113  section shall revert to that in existence on June 30, 2023,
 1114  except that any amendments to such text enacted other than by
 1115  this act shall be preserved and continue to operate to the
 1116  extent that such amendments are not dependent upon the portions
 1117  of the text which expire pursuant to this section.
 1118         Section 12. Paragraph (p) of subsection (5) of section
 1119  212.08, Florida Statutes, is amended, and paragraph (v) is added
 1120  to that subsection, to read:
 1121         212.08 Sales, rental, use, consumption, distribution, and
 1122  storage tax; specified exemptions.—The sale at retail, the
 1123  rental, the use, the consumption, the distribution, and the
 1124  storage to be used or consumed in this state of the following
 1125  are hereby specifically exempt from the tax imposed by this
 1126  chapter.
 1127         (5) EXEMPTIONS; ACCOUNT OF USE.—
 1128         (p) Community contribution tax credit for donations.—
 1129         1. Authorization.—Persons who are registered with the
 1130  department under s. 212.18 to collect or remit sales or use tax
 1131  and who make donations to eligible sponsors are eligible for tax
 1132  credits against their state sales and use tax liabilities as
 1133  provided in this paragraph:
 1134         a. The credit shall be computed as 50 percent of the
 1135  person’s approved annual community contribution.
 1136         b. The credit shall be granted as a refund against state
 1137  sales and use taxes reported on returns and remitted in the 12
 1138  months preceding the date of application to the department for
 1139  the credit as required in sub-subparagraph 3.c. If the annual
 1140  credit is not fully used through such refund because of
 1141  insufficient tax payments during the applicable 12-month period,
 1142  the unused amount may be included in an application for a refund
 1143  made pursuant to sub-subparagraph 3.c. in subsequent years
 1144  against the total tax payments made for such year. Carryover
 1145  credits may be applied for a 3-year period without regard to any
 1146  time limitation that would otherwise apply under s. 215.26.
 1147         c. A person may not receive more than $200,000 in annual
 1148  tax credits for all approved community contributions made in any
 1149  one year.
 1150         d. All proposals for the granting of the tax credit require
 1151  the prior approval of the Department of Economic Opportunity.
 1152         e. The total amount of tax credits which may be granted for
 1153  all programs approved under this paragraph and ss. 220.183 and
 1154  624.5105 is $25 $14.5 million in the 2023-2024 2022-2023 fiscal
 1155  year and in each fiscal year thereafter for projects that
 1156  provide housing opportunities for persons with special needs or
 1157  homeownership opportunities for low-income households or very
 1158  low-income households and $4.5 million in the 2022-2023 fiscal
 1159  year and in each fiscal year thereafter for all other projects.
 1160  As used in this paragraph, the term “person with special needs”
 1161  has the same meaning as in s. 420.0004 and the terms “low-income
 1162  person,” “low-income household,” “very-low-income person,” and
 1163  “very-low-income household” have the same meanings as in s.
 1164  420.9071.
 1165         f. A person who is eligible to receive the credit provided
 1166  in this paragraph, s. 220.183, or s. 624.5105 may receive the
 1167  credit only under one section of the person’s choice.
 1168         2. Eligibility requirements.—
 1169         a. A community contribution by a person must be in the
 1170  following form:
 1171         (I) Cash or other liquid assets;
 1172         (II) Real property, including 100 percent ownership of a
 1173  real property holding company;
 1174         (III) Goods or inventory; or
 1175         (IV) Other physical resources identified by the Department
 1176  of Economic Opportunity.
 1177  
 1178  For purposes of this sub-subparagraph, the term “real property
 1179  holding company” means a Florida entity, such as a Florida
 1180  limited liability company, that is wholly owned by the person;
 1181  is the sole owner of real property, as defined in s.
 1182  192.001(12), located in this the state; is disregarded as an
 1183  entity for federal income tax purposes pursuant to 26 C.F.R. s.
 1184  301.7701-3(b)(1)(ii); and at the time of contribution to an
 1185  eligible sponsor, has no material assets other than the real
 1186  property and any other property that qualifies as a community
 1187  contribution.
 1188         b. All community contributions must be reserved exclusively
 1189  for use in a project. As used in this sub-subparagraph, the term
 1190  “project” means activity undertaken by an eligible sponsor which
 1191  is designed to construct, improve, or substantially rehabilitate
 1192  housing that is affordable to low-income households or very-low
 1193  income households; designed to provide housing opportunities for
 1194  persons with special needs; designed to provide commercial,
 1195  industrial, or public resources and facilities; or designed to
 1196  improve entrepreneurial and job-development opportunities for
 1197  low-income persons. A project may be the investment necessary to
 1198  increase access to high-speed broadband capability in a rural
 1199  community that had an enterprise zone designated pursuant to
 1200  chapter 290 as of May 1, 2015, including projects that result in
 1201  improvements to communications assets that are owned by a
 1202  business. A project may include the provision of museum
 1203  educational programs and materials that are directly related to
 1204  a project approved between January 1, 1996, and December 31,
 1205  1999, and located in an area which was in an enterprise zone
 1206  designated pursuant to s. 290.0065 as of May 1, 2015. This
 1207  paragraph does not preclude projects that propose to construct
 1208  or rehabilitate housing for low-income households or very-low
 1209  income households on scattered sites or housing opportunities
 1210  for persons with special needs. With respect to housing,
 1211  contributions may be used to pay the following eligible special
 1212  needs, low-income, and very-low-income housing-related
 1213  activities:
 1214         (I) Project development impact and management fees for
 1215  special needs, low-income, or very-low-income housing projects;
 1216         (II) Down payment and closing costs for persons with
 1217  special needs, low-income persons, and very-low-income persons;
 1218         (III) Administrative costs, including housing counseling
 1219  and marketing fees, not to exceed 10 percent of the community
 1220  contribution, directly related to special needs, low-income, or
 1221  very-low-income projects; and
 1222         (IV) Removal of liens recorded against residential property
 1223  by municipal, county, or special district local governments if
 1224  satisfaction of the lien is a necessary precedent to the
 1225  transfer of the property to a low-income person or very-low
 1226  income person for the purpose of promoting home ownership.
 1227  Contributions for lien removal must be received from a
 1228  nonrelated third party.
 1229         c. The project must be undertaken by an “eligible sponsor,”
 1230  which includes:
 1231         (I) A community action program;
 1232         (II) A nonprofit community-based development organization
 1233  whose mission is the provision of housing for persons with
 1234  special needs, low-income households, or very-low-income
 1235  households or increasing entrepreneurial and job-development
 1236  opportunities for low-income persons;
 1237         (III) A neighborhood housing services corporation;
 1238         (IV) A local housing authority created under chapter 421;
 1239         (V) A community redevelopment agency created under s.
 1240  163.356;
 1241         (VI) A historic preservation district agency or
 1242  organization;
 1243         (VII) A local workforce development board;
 1244         (VIII) A direct-support organization as provided in s.
 1245  1009.983;
 1246         (IX) An enterprise zone development agency created under s.
 1247  290.0056;
 1248         (X) A community-based organization incorporated under
 1249  chapter 617 which is recognized as educational, charitable, or
 1250  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
 1251  and whose bylaws and articles of incorporation include
 1252  affordable housing, economic development, or community
 1253  development as the primary mission of the corporation;
 1254         (XI) Units of local government;
 1255         (XII) Units of state government; or
 1256         (XIII) Any other agency that the Department of Economic
 1257  Opportunity designates by rule.
 1258  
 1259  A contributing person may not have a financial interest in the
 1260  eligible sponsor.
 1261         d. The project must be located in an area which was in an
 1262  enterprise zone designated pursuant to chapter 290 as of May 1,
 1263  2015, or a Front Porch Florida Community, unless the project
 1264  increases access to high-speed broadband capability in a rural
 1265  community that had an enterprise zone designated pursuant to
 1266  chapter 290 as of May 1, 2015, but is physically located outside
 1267  the designated rural zone boundaries. Any project designed to
 1268  construct or rehabilitate housing for low-income households or
 1269  very-low-income households or housing opportunities for persons
 1270  with special needs is exempt from the area requirement of this
 1271  sub-subparagraph.
 1272         e.(I) If, during the first 10 business days of the state
 1273  fiscal year, eligible tax credit applications for projects that
 1274  provide housing opportunities for persons with special needs or
 1275  homeownership opportunities for low-income households or very
 1276  low-income households are received for less than the annual tax
 1277  credits available for those projects, the Department of Economic
 1278  Opportunity shall grant tax credits for those applications and
 1279  grant remaining tax credits on a first-come, first-served basis
 1280  for subsequent eligible applications received before the end of
 1281  the state fiscal year. If, during the first 10 business days of
 1282  the state fiscal year, eligible tax credit applications for
 1283  projects that provide housing opportunities for persons with
 1284  special needs or homeownership opportunities for low-income
 1285  households or very-low-income households are received for more
 1286  than the annual tax credits available for those projects, the
 1287  Department of Economic Opportunity shall grant the tax credits
 1288  for those applications as follows:
 1289         (A) If tax credit applications submitted for approved
 1290  projects of an eligible sponsor do not exceed $200,000 in total,
 1291  the credits shall be granted in full if the tax credit
 1292  applications are approved.
 1293         (B) If tax credit applications submitted for approved
 1294  projects of an eligible sponsor exceed $200,000 in total, the
 1295  amount of tax credits granted pursuant to sub-sub-sub
 1296  subparagraph (A) shall be subtracted from the amount of
 1297  available tax credits, and the remaining credits shall be
 1298  granted to each approved tax credit application on a pro rata
 1299  basis.
 1300         (II) If, during the first 10 business days of the state
 1301  fiscal year, eligible tax credit applications for projects other
 1302  than those that provide housing opportunities for persons with
 1303  special needs or homeownership opportunities for low-income
 1304  households or very-low-income households are received for less
 1305  than the annual tax credits available for those projects, the
 1306  Department of Economic Opportunity shall grant tax credits for
 1307  those applications and shall grant remaining tax credits on a
 1308  first-come, first-served basis for subsequent eligible
 1309  applications received before the end of the state fiscal year.
 1310  If, during the first 10 business days of the state fiscal year,
 1311  eligible tax credit applications for projects other than those
 1312  that provide housing opportunities for persons with special
 1313  needs or homeownership opportunities for low-income households
 1314  or very-low-income households are received for more than the
 1315  annual tax credits available for those projects, the Department
 1316  of Economic Opportunity shall grant the tax credits for those
 1317  applications on a pro rata basis.
 1318         3. Application requirements.—
 1319         a. An eligible sponsor seeking to participate in this
 1320  program must submit a proposal to the Department of Economic
 1321  Opportunity which sets forth the name of the sponsor, a
 1322  description of the project, and the area in which the project is
 1323  located, together with such supporting information as is
 1324  prescribed by rule. The proposal must also contain a resolution
 1325  from the local governmental unit in which the project is located
 1326  certifying that the project is consistent with local plans and
 1327  regulations.
 1328         b. A person seeking to participate in this program must
 1329  submit an application for tax credit to the Department of
 1330  Economic Opportunity which sets forth the name of the sponsor; a
 1331  description of the project; and the type, value, and purpose of
 1332  the contribution. The sponsor shall verify, in writing, the
 1333  terms of the application and indicate its receipt of the
 1334  contribution, and such verification must accompany the
 1335  application for tax credit. The person must submit a separate
 1336  tax credit application to the Department of Economic Opportunity
 1337  for each individual contribution that it makes to each
 1338  individual project.
 1339         c. A person who has received notification from the
 1340  Department of Economic Opportunity that a tax credit has been
 1341  approved must apply to the department to receive the refund.
 1342  Application must be made on the form prescribed for claiming
 1343  refunds of sales and use taxes and be accompanied by a copy of
 1344  the notification. A person may submit only one application for
 1345  refund to the department within a 12-month period.
 1346         4. Administration.—
 1347         a. The Department of Economic Opportunity may adopt rules
 1348  necessary to administer this paragraph, including rules for the
 1349  approval or disapproval of proposals by a person.
 1350         b. The decision of the Department of Economic Opportunity
 1351  must be in writing, and, if approved, the notification shall
 1352  state the maximum credit allowable to the person. Upon approval,
 1353  the Department of Economic Opportunity shall transmit a copy of
 1354  the decision to the department.
 1355         c. The Department of Economic Opportunity shall
 1356  periodically monitor all projects in a manner consistent with
 1357  available resources to ensure that resources are used in
 1358  accordance with this paragraph; however, each project must be
 1359  reviewed at least once every 2 years.
 1360         d. The Department of Economic Opportunity shall, in
 1361  consultation with the statewide and regional housing and
 1362  financial intermediaries, market the availability of the
 1363  community contribution tax credit program to community-based
 1364  organizations.
 1365         (v) Building materials used in construction of affordable
 1366  housing units.
 1367         1. As used in this paragraph, the term:
 1368         a.“Affordable housing development means property that has
 1369  units subject to an agreement with the Florida Housing Finance
 1370  Corporation pursuant to chapter 420 recorded in the official
 1371  records of the county in which the property is located to
 1372  provide affordable housing to natural persons or families
 1373  meeting the extremely-low-income, very-low-income, or low-income
 1374  limits specified in s. 420.0004.
 1375         b. “Building materials” means tangible personal property
 1376  that becomes a component part of eligible residential units in
 1377  an affordable housing development. The term includes appliances
 1378  and does not include plants, landscaping, fencing, and
 1379  hardscaping.
 1380         c.Eligible residential units” means newly constructed
 1381  units within an affordable housing development which are
 1382  restricted under the land use restriction agreement.
 1383         d. “Newly constructed” means improvements to real property
 1384  which did not previously exist or the construction of a new
 1385  improvement where an old improvement was removed. The term does
 1386  not include the renovation, restoration, rehabilitation,
 1387  modification, alteration, or expansion of buildings already
 1388  located on the parcel on which the eligible residential unit is
 1389  built.
 1390         e. “Real property” has the same meaning as provided in s.
 1391  192.001(12).
 1392         f. “Substantially completed” has the same meaning as in s.
 1393  192.042(1).
 1394         2. Building materials used in eligible residential units
 1395  are exempt from the tax imposed by this chapter if an owner
 1396  demonstrates to the satisfaction of the department that the
 1397  requirements of this paragraph have been met. Except as provided
 1398  in subparagraph 3., this exemption inures to the owner at the
 1399  time an eligible residential unit is substantially completed,
 1400  but only through a refund of previously paid taxes. To receive a
 1401  refund pursuant to this paragraph, the owner of the eligible
 1402  residential units must file an application with the department.
 1403  The application must include all of the following:
 1404         a. The name and address of the person claiming the refund.
 1405         b. An address and assessment roll parcel number of the real
 1406  property that was improved for which a refund of previously paid
 1407  taxes is being sought.
 1408         c. A description of the eligible residential units for
 1409  which a refund of previously paid taxes is being sought,
 1410  including the number of such units.
 1411         d. A copy of a valid building permit issued by the county
 1412  or municipal building department for the eligible residential
 1413  units.
 1414         e. A sworn statement, under penalty of perjury, from the
 1415  general contractor licensed in this state with whom the owner
 1416  contracted to build the eligible residential units which
 1417  specifies the building materials, the actual cost of the
 1418  building materials, and the amount of sales tax paid in this
 1419  state on the building materials, and which states that the
 1420  improvement to the real property was newly constructed. If a
 1421  general contractor was not used, the owner must make the sworn
 1422  statement required by this sub-subparagraph. Copies of the
 1423  invoices evidencing the actual cost of the building materials
 1424  and the amount of sales tax paid on such building materials must
 1425  be attached to the sworn statement provided by the general
 1426  contractor or by the owner. If copies of such invoices are not
 1427  attached, the cost of the building materials is deemed to be an
 1428  amount equal to 40 percent of the increase in the final assessed
 1429  value of the eligible residential units for ad valorem tax
 1430  purposes less the most recent assessed value of land for the
 1431  units.
 1432         f. A certification by the local building code inspector
 1433  that the eligible residential unit is substantially completed.
 1434         g.A copy of the land use restriction agreement with the
 1435  Florida Housing Finance Corporation for the eligible residential
 1436  units.
 1437         3.The exemption under this paragraph inures to a
 1438  municipality, county, other governmental unit or agency, or
 1439  nonprofit community-based organization through a refund of
 1440  previously paid taxes if the building materials are paid for
 1441  from the funds of a community development block grant, the State
 1442  Housing Initiatives Partnership Program, or a similar grant or
 1443  loan program. To receive a refund, a municipality, county, other
 1444  governmental unit or agency, or nonprofit community-based
 1445  organization must submit an application that includes the same
 1446  information required under subparagraph 2. In addition, the
 1447  applicant must include a sworn statement signed by the chief
 1448  executive officer of the municipality, county, other
 1449  governmental unit or agency, or nonprofit community-based
 1450  organization seeking a refund which states that the building
 1451  materials for which a refund is sought were funded by a
 1452  community development block grant, the State Housing Initiatives
 1453  Partnership Program, or a similar grant or loan program.
 1454         4. The person seeking a refund must submit an application
 1455  for refund to the department within 6 months after the eligible
 1456  residential unit is deemed to be substantially completed by the
 1457  local building code inspector or by November 1 after the
 1458  improved property is first subject to assessment.
 1459         5. Only one exemption through a refund of previously paid
 1460  taxes may be claimed for any eligible residential unit. A refund
 1461  may not be granted unless the amount to be refunded exceeds
 1462  $500. A refund may not exceed the lesser of $5,000 or 97.5
 1463  percent of the Florida sales or use tax paid on the cost of
 1464  building materials as determined pursuant to sub-subparagraph
 1465  2.e. The department shall issue a refund within 30 days after it
 1466  formally approves a refund application.
 1467         6. The department shall deduct 10 percent of each refund
 1468  amount granted under this paragraph from the amount transferred
 1469  into the Local Government Half-cent Sales Tax Clearing Trust
 1470  Fund pursuant to s. 212.20 for the county area in which the
 1471  eligible residential unit is located and shall transfer that
 1472  amount to the General Revenue Fund.
 1473         7. The department may adopt rules governing the manner and
 1474  format of refund applications and may establish guidelines as to
 1475  the requisites for an affirmative showing of qualification for
 1476  exemption under this paragraph.
 1477         8. This exemption does not apply to affordable housing
 1478  developments for which construction began before July 1, 2023.
 1479         Section 13. Section 215.212, Florida Statutes, is created
 1480  to read:
 1481         215.212 Service charge elimination.—
 1482         (1)Notwithstanding s. 215.20(1), the service charge
 1483  provided in s. 215.20(1) may not be deducted from the proceeds
 1484  of the taxes distributed under s. 201.15.
 1485         (2)This section is repealed July 1, 2033.
 1486         Section 14. Paragraph (i) of subsection (1) of section
 1487  215.22, Florida Statutes, is amended to read:
 1488         215.22 Certain income and certain trust funds exempt.—
 1489         (1) The following income of a revenue nature or the
 1490  following trust funds shall be exempt from the appropriation
 1491  required by s. 215.20(1):
 1492         (i) Bond proceeds or revenues dedicated for bond repayment,
 1493  except for the Documentary Stamp Clearing Trust Fund
 1494  administered by the Department of Revenue.
 1495         Section 15. The amendment made by this act to s. 215.22,
 1496  Florida Statutes, expires on July 1, 2033, and the text of that
 1497  section shall revert to that in existence on June 30, 2023,
 1498  except that any amendments to such text enacted other than by
 1499  this act shall be preserved and continue to operate to the
 1500  extent that such amendments are not dependent upon the portions
 1501  of the text which expire pursuant to this section.
 1502         Section 16. Subsection (8) of section 220.02, Florida
 1503  Statutes, is amended to read:
 1504         220.02 Legislative intent.—
 1505         (8) It is the intent of the Legislature that credits
 1506  against either the corporate income tax or the franchise tax be
 1507  applied in the following order: those enumerated in s. 631.828,
 1508  those enumerated in s. 220.191, those enumerated in s. 220.181,
 1509  those enumerated in s. 220.183, those enumerated in s. 220.182,
 1510  those enumerated in s. 220.1895, those enumerated in s. 220.195,
 1511  those enumerated in s. 220.184, those enumerated in s. 220.186,
 1512  those enumerated in s. 220.1845, those enumerated in s. 220.19,
 1513  those enumerated in s. 220.185, those enumerated in s. 220.1875,
 1514  those enumerated in s. 220.1876, those enumerated in s.
 1515  220.1877, those enumerated in s. 220.1878, those enumerated in
 1516  s. 220.193, those enumerated in s. 288.9916, those enumerated in
 1517  s. 220.1899, those enumerated in s. 220.194, those enumerated in
 1518  s. 220.196, those enumerated in s. 220.198, and those enumerated
 1519  in s. 220.1915.
 1520         Section 17. Paragraph (a) of subsection (1) of section
 1521  220.13, Florida Statutes, is amended to read:
 1522         220.13 “Adjusted federal income” defined.—
 1523         (1) The term “adjusted federal income” means an amount
 1524  equal to the taxpayer’s taxable income as defined in subsection
 1525  (2), or such taxable income of more than one taxpayer as
 1526  provided in s. 220.131, for the taxable year, adjusted as
 1527  follows:
 1528         (a) Additions.—There shall be added to such taxable income:
 1529         1.a. The amount of any tax upon or measured by income,
 1530  excluding taxes based on gross receipts or revenues, paid or
 1531  accrued as a liability to the District of Columbia or any state
 1532  of the United States which is deductible from gross income in
 1533  the computation of taxable income for the taxable year.
 1534         b. Notwithstanding sub-subparagraph a., if a credit taken
 1535  under s. 220.1875, s. 220.1876, or s. 220.1877, or s. 220.1878
 1536  is added to taxable income in a previous taxable year under
 1537  subparagraph 11. and is taken as a deduction for federal tax
 1538  purposes in the current taxable year, the amount of the
 1539  deduction allowed shall not be added to taxable income in the
 1540  current year. The exception in this sub-subparagraph is intended
 1541  to ensure that the credit under s. 220.1875, s. 220.1876, or s.
 1542  220.1877, or s. 220.1878 is added in the applicable taxable year
 1543  and does not result in a duplicate addition in a subsequent
 1544  year.
 1545         2. The amount of interest which is excluded from taxable
 1546  income under s. 103(a) of the Internal Revenue Code or any other
 1547  federal law, less the associated expenses disallowed in the
 1548  computation of taxable income under s. 265 of the Internal
 1549  Revenue Code or any other law, excluding 60 percent of any
 1550  amounts included in alternative minimum taxable income, as
 1551  defined in s. 55(b)(2) of the Internal Revenue Code, if the
 1552  taxpayer pays tax under s. 220.11(3).
 1553         3. In the case of a regulated investment company or real
 1554  estate investment trust, an amount equal to the excess of the
 1555  net long-term capital gain for the taxable year over the amount
 1556  of the capital gain dividends attributable to the taxable year.
 1557         4. That portion of the wages or salaries paid or incurred
 1558  for the taxable year which is equal to the amount of the credit
 1559  allowable for the taxable year under s. 220.181. This
 1560  subparagraph shall expire on the date specified in s. 290.016
 1561  for the expiration of the Florida Enterprise Zone Act.
 1562         5. That portion of the ad valorem school taxes paid or
 1563  incurred for the taxable year which is equal to the amount of
 1564  the credit allowable for the taxable year under s. 220.182. This
 1565  subparagraph shall expire on the date specified in s. 290.016
 1566  for the expiration of the Florida Enterprise Zone Act.
 1567         6. The amount taken as a credit under s. 220.195 which is
 1568  deductible from gross income in the computation of taxable
 1569  income for the taxable year.
 1570         7. That portion of assessments to fund a guaranty
 1571  association incurred for the taxable year which is equal to the
 1572  amount of the credit allowable for the taxable year.
 1573         8. In the case of a nonprofit corporation which holds a
 1574  pari-mutuel permit and which is exempt from federal income tax
 1575  as a farmers’ cooperative, an amount equal to the excess of the
 1576  gross income attributable to the pari-mutuel operations over the
 1577  attributable expenses for the taxable year.
 1578         9. The amount taken as a credit for the taxable year under
 1579  s. 220.1895.
 1580         10. Up to nine percent of the eligible basis of any
 1581  designated project which is equal to the credit allowable for
 1582  the taxable year under s. 220.185.
 1583         11. Any amount taken as a credit for the taxable year under
 1584  s. 220.1875, s. 220.1876, or s. 220.1877, or s. 220.1878. The
 1585  addition in this subparagraph is intended to ensure that the
 1586  same amount is not allowed for the tax purposes of this state as
 1587  both a deduction from income and a credit against the tax. This
 1588  addition is not intended to result in adding the same expense
 1589  back to income more than once.
 1590         12. The amount taken as a credit for the taxable year under
 1591  s. 220.193.
 1592         13. Any portion of a qualified investment, as defined in s.
 1593  288.9913, which is claimed as a deduction by the taxpayer and
 1594  taken as a credit against income tax pursuant to s. 288.9916.
 1595         14. The costs to acquire a tax credit pursuant to s.
 1596  288.1254(5) that are deducted from or otherwise reduce federal
 1597  taxable income for the taxable year.
 1598         15. The amount taken as a credit for the taxable year
 1599  pursuant to s. 220.194.
 1600         16. The amount taken as a credit for the taxable year under
 1601  s. 220.196. The addition in this subparagraph is intended to
 1602  ensure that the same amount is not allowed for the tax purposes
 1603  of this state as both a deduction from income and a credit
 1604  against the tax. The addition is not intended to result in
 1605  adding the same expense back to income more than once.
 1606         17. The amount taken as a credit for the taxable year
 1607  pursuant to s. 220.198.
 1608         18. The amount taken as a credit for the taxable year
 1609  pursuant to s. 220.1915.
 1610         Section 18. Paragraph (c) of subsection (1) of section
 1611  220.183, Florida Statutes, is amended to read:
 1612         220.183 Community contribution tax credit.—
 1613         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
 1614  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
 1615  SPENDING.—
 1616         (c) The total amount of tax credit which may be granted for
 1617  all programs approved under this section and ss. 212.08(5)(p)
 1618  and 624.5105 is $25 $14.5 million in the 2023-2024 2022-2023
 1619  fiscal year and in each fiscal year thereafter for projects that
 1620  provide housing opportunities for persons with special needs as
 1621  defined in s. 420.0004 and homeownership opportunities for low
 1622  income households or very-low-income households as defined in s.
 1623  420.9071 and $4.5 million in the 2022-2023 fiscal year and in
 1624  each fiscal year thereafter for all other projects.
 1625         Section 19. Subsection (2) of section 220.186, Florida
 1626  Statutes, is amended to read:
 1627         220.186 Credit for Florida alternative minimum tax.—
 1628         (2) The credit pursuant to this section shall be the amount
 1629  of the excess, if any, of the tax paid based upon taxable income
 1630  determined pursuant to s. 220.13(2)(k) over the amount of tax
 1631  which would have been due based upon taxable income without
 1632  application of s. 220.13(2)(k), before application of this
 1633  credit without application of any credit under s. 220.1875, s.
 1634  220.1876, or s. 220.1877, or s. 220.1878.
 1635         Section 20. Section 220.1878, Florida Statutes, is created
 1636  to read:
 1637         220.1878 Credit for contributions to the Live Local
 1638  Program.—
 1639         (1)For taxable years beginning on or after January 1,
 1640  2023, there is allowed a credit of 100 percent of an eligible
 1641  contribution made to the Live Local Program under s. 420.50872
 1642  against any tax due for a taxable year under this chapter after
 1643  the application of any other allowable credits by the taxpayer.
 1644  An eligible contribution must be made to the Live Local Program
 1645  on or before the date the taxpayer is required to file a return
 1646  pursuant to s. 220.222. The credit granted by this section must
 1647  be reduced by the difference between the amount of federal
 1648  corporate income tax, taking into account the credit granted by
 1649  this section, and the amount of federal corporate income tax
 1650  without application of the credit granted by this section.
 1651         (2)A taxpayer who files a Florida consolidated return as a
 1652  member of an affiliated group pursuant to s. 220.131(1) may be
 1653  allowed the credit on a consolidated return basis; however, the
 1654  total credit taken by the affiliated group is subject to the
 1655  limitation established under subsection (1).
 1656         (3)Section 420.50872 applies to the credit authorized by
 1657  this section.
 1658         (4)If a taxpayer applies and is approved for a credit
 1659  under s. 420.50872 after timely requesting an extension to file
 1660  under s. 220.222(2):
 1661         (a)The credit does not reduce the amount of tax due for
 1662  purposes of the department’s determination as to whether the
 1663  taxpayer was in compliance with the requirement to pay tentative
 1664  taxes under ss. 220.222 and 220.32.
 1665         (b)The taxpayer’s noncompliance with the requirement to
 1666  pay tentative taxes shall result in the revocation and
 1667  rescindment of any such credit.
 1668         (c)The taxpayer shall be assessed for any taxes,
 1669  penalties, or interest due from the taxpayer’s noncompliance
 1670  with the requirement to pay tentative taxes.
 1671         Section 21. Subsection (5) of section 253.034, Florida
 1672  Statutes, is amended to read:
 1673         253.034 State-owned lands; uses.—
 1674         (5) Each manager of conservation lands shall submit to the
 1675  Division of State Lands a land management plan at least every 10
 1676  years in a form and manner adopted by rule of the board of
 1677  trustees and in accordance with s. 259.032. Each manager of
 1678  conservation lands shall also update a land management plan
 1679  whenever the manager proposes to add new facilities or make
 1680  substantive land use or management changes that were not
 1681  addressed in the approved plan, or within 1 year after the
 1682  addition of significant new lands. Each manager of
 1683  nonconservation lands shall submit to the Division of State
 1684  Lands a land use plan at least every 10 years in a form and
 1685  manner adopted by rule of the board of trustees. The division
 1686  shall review each plan for compliance with the requirements of
 1687  this subsection and the requirements of the rules adopted by the
 1688  board of trustees pursuant to this section. All nonconservation
 1689  land use plans, whether for single-use or multiple-use
 1690  properties, shall be managed to provide the greatest benefit to
 1691  the state. Plans for managed areas larger than 1,000 acres shall
 1692  contain an analysis of the multiple-use potential of the
 1693  property which includes the potential of the property to
 1694  generate revenues to enhance the management of the property. In
 1695  addition, the plan shall contain an analysis of the potential
 1696  use of private land managers to facilitate the restoration or
 1697  management of these lands and whether nonconservation lands
 1698  would be more appropriately transferred to the county or
 1699  municipality in which the land is located for the purpose of
 1700  providing affordable multifamily rental housing that meets the
 1701  criteria of s. 420.0004(3). If a newly acquired property has a
 1702  valid conservation plan that was developed by a soil and
 1703  conservation district, such plan shall be used to guide
 1704  management of the property until a formal land use plan is
 1705  completed.
 1706         (a) State conservation lands shall be managed to ensure the
 1707  conservation of this the state’s plant and animal species and to
 1708  ensure the accessibility of state lands for the benefit and
 1709  enjoyment of all people of this the state, both present and
 1710  future. Each land management plan for state conservation lands
 1711  shall provide a desired outcome, describe both short-term and
 1712  long-term management goals, and include measurable objectives to
 1713  achieve those goals. Short-term goals shall be achievable within
 1714  a 2-year planning period, and long-term goals shall be
 1715  achievable within a 10-year planning period. These short-term
 1716  and long-term management goals shall be the basis for all
 1717  subsequent land management activities.
 1718         (b) Short-term and long-term management goals for state
 1719  conservation lands shall include measurable objectives for the
 1720  following, as appropriate:
 1721         1. Habitat restoration and improvement.
 1722         2. Public access and recreational opportunities.
 1723         3. Hydrological preservation and restoration.
 1724         4. Sustainable forest management.
 1725         5. Exotic and invasive species maintenance and control.
 1726         6. Capital facilities and infrastructure.
 1727         7. Cultural and historical resources.
 1728         8. Imperiled species habitat maintenance, enhancement,
 1729  restoration, or population restoration.
 1730         (c) The land management plan shall, at a minimum, contain
 1731  the following elements:
 1732         1. A physical description of the land.
 1733         2. A quantitative data description of the land which
 1734  includes an inventory of forest and other natural resources;
 1735  exotic and invasive plants; hydrological features;
 1736  infrastructure, including recreational facilities; and other
 1737  significant land, cultural, or historical features. The
 1738  inventory shall reflect the number of acres for each resource
 1739  and feature, when appropriate. The inventory shall be of such
 1740  detail that objective measures and benchmarks can be established
 1741  for each tract of land and monitored during the lifetime of the
 1742  plan. All quantitative data collected shall be aggregated,
 1743  standardized, collected, and presented in an electronic format
 1744  to allow for uniform management reporting and analysis. The
 1745  information collected by the Department of Environmental
 1746  Protection pursuant to s. 253.0325(2) shall be available to the
 1747  land manager and his or her assignee.
 1748         3. A detailed description of each short-term and long-term
 1749  land management goal, the associated measurable objectives, and
 1750  the related activities that are to be performed to meet the land
 1751  management objectives. Each land management objective must be
 1752  addressed by the land management plan, and if practicable, a
 1753  land management objective may not be performed to the detriment
 1754  of the other land management objectives.
 1755         4. A schedule of land management activities which contains
 1756  short-term and long-term land management goals and the related
 1757  measurable objective and activities. The schedule shall include
 1758  for each activity a timeline for completion, quantitative
 1759  measures, and detailed expense and manpower budgets. The
 1760  schedule shall provide a management tool that facilitates
 1761  development of performance measures.
 1762         5. A summary budget for the scheduled land management
 1763  activities of the land management plan. For state lands
 1764  containing or anticipated to contain imperiled species habitat,
 1765  the summary budget shall include any fees anticipated from
 1766  public or private entities for projects to offset adverse
 1767  impacts to imperiled species or such habitat, which fees shall
 1768  be used solely to restore, manage, enhance, repopulate, or
 1769  acquire imperiled species habitat. The summary budget shall be
 1770  prepared in such manner that it facilitates computing an
 1771  aggregate of land management costs for all state-managed lands
 1772  using the categories described in s. 259.037(3).
 1773         (d) Upon completion, the land management plan must be
 1774  transmitted to the Acquisition and Restoration Council for
 1775  review. The council shall have 90 days after receipt of the plan
 1776  to review the plan and submit its recommendations to the board
 1777  of trustees. During the review period, the land management plan
 1778  may be revised if agreed to by the primary land manager and the
 1779  council taking into consideration public input. The land
 1780  management plan becomes effective upon approval by the board of
 1781  trustees.
 1782         (e) Land management plans are to be updated every 10 years
 1783  on a rotating basis. Each updated land management plan must
 1784  identify any conservation lands under the plan, in part or in
 1785  whole, that are no longer needed for conservation purposes and
 1786  could be disposed of in fee simple or with the state retaining a
 1787  permanent conservation easement.
 1788         (f) In developing land management plans, at least one
 1789  public hearing shall be held in any one affected county.
 1790         (g) The Division of State Lands shall make available to the
 1791  public an electronic copy of each land management plan for
 1792  parcels that exceed 160 acres in size. The division shall review
 1793  each plan for compliance with the requirements of this
 1794  subsection, the requirements of chapter 259, and the
 1795  requirements of the rules adopted by the board of trustees
 1796  pursuant to this section. The Acquisition and Restoration
 1797  Council shall also consider the propriety of the recommendations
 1798  of the managing entity with regard to the future use of the
 1799  property, the protection of fragile or nonrenewable resources,
 1800  the potential for alternative or multiple uses not recognized by
 1801  the managing entity, and the possibility of disposal of the
 1802  property by the board of trustees. After its review, the council
 1803  shall submit the plan, along with its recommendations and
 1804  comments, to the board of trustees. The council shall
 1805  specifically recommend to the board of trustees whether to
 1806  approve the plan as submitted, approve the plan with
 1807  modifications, or reject the plan. If the council fails to make
 1808  a recommendation for a land management plan, the Secretary of
 1809  Environmental Protection, Commissioner of Agriculture, or
 1810  executive director of the Fish and Wildlife Conservation
 1811  Commission or their designees shall submit the land management
 1812  plan to the board of trustees.
 1813         (h) The board of trustees shall consider the land
 1814  management plan submitted by each entity and the recommendations
 1815  of the Acquisition and Restoration Council and the Division of
 1816  State Lands and shall approve the plan with or without
 1817  modification or reject such plan. The use or possession of any
 1818  such lands that is not in accordance with an approved land
 1819  management plan is subject to termination by the board of
 1820  trustees.
 1821         (i)1. State nonconservation lands shall be managed to
 1822  provide the greatest benefit to the state. State nonconservation
 1823  lands may be grouped by similar land use types under one land
 1824  use plan. Each land use plan shall, at a minimum, contain the
 1825  following elements:
 1826         a. A physical description of the land to include any
 1827  significant natural or cultural resources as well as management
 1828  strategies developed by the land manager to protect such
 1829  resources.
 1830         b. A desired development outcome.
 1831         c. A schedule for achieving the desired development
 1832  outcome.
 1833         d. A description of both short-term and long-term
 1834  development goals.
 1835         e. A management and control plan for invasive nonnative
 1836  plants.
 1837         f. A management and control plan for soil erosion and soil
 1838  and water contamination.
 1839         g. Measureable objectives to achieve the goals identified
 1840  in the land use plan.
 1841         2. Short-term goals shall be achievable within a 5-year
 1842  planning period and long-term goals shall be achievable within a
 1843  10-year planning period.
 1844         3. The use or possession of any such lands that is not in
 1845  accordance with an approved land use plan is subject to
 1846  termination by the board of trustees.
 1847         4. Land use plans submitted by a manager shall include
 1848  reference to appropriate statutory authority for such use or
 1849  uses and shall conform to the appropriate policies and
 1850  guidelines of the state land management plan.
 1851         Section 22. Subsection (1) of section 253.0341, Florida
 1852  Statutes, is amended to read:
 1853         253.0341 Surplus of state-owned lands.—
 1854         (1) The board of trustees shall determine which lands, the
 1855  title to which is vested in the board, may be surplused. For all
 1856  conservation lands, the Acquisition and Restoration Council
 1857  shall make a recommendation to the board of trustees, and the
 1858  board of trustees shall determine whether the lands are no
 1859  longer needed for conservation purposes. If the board of
 1860  trustees determines the lands are no longer needed for
 1861  conservation purposes, it may dispose of such lands by an
 1862  affirmative vote of at least three members. In the case of a
 1863  land exchange involving the disposition of conservation lands,
 1864  the board of trustees must determine by an affirmative vote of
 1865  at least three members that the exchange will result in a net
 1866  positive conservation benefit. For all nonconservation lands,
 1867  the board of trustees shall determine whether the lands are no
 1868  longer needed. If the board of trustees determines the lands are
 1869  no longer needed, it may dispose of such lands by an affirmative
 1870  vote of at least three members. Local government requests for
 1871  the state to surplus conservation or nonconservation lands,
 1872  whether for purchase, or exchange, or any other means of
 1873  transfer, must shall be expedited throughout the surplusing
 1874  process. Property jointly acquired by the state and other
 1875  entities may not be surplused without the consent of all joint
 1876  owners.
 1877         Section 23. Subsection (2) of section 288.101, Florida
 1878  Statutes, is amended to read:
 1879         288.101 Florida Job Growth Grant Fund.—
 1880         (2) The department and Enterprise Florida, Inc., may
 1881  identify projects, solicit proposals, and make funding
 1882  recommendations to the Governor, who is authorized to approve:
 1883         (a) State or local public infrastructure projects to
 1884  promote:
 1885         1. Economic recovery in specific regions of this the
 1886  state;,
 1887         2. Economic diversification;, or
 1888         3. Economic enhancement in a targeted industry.
 1889         (b) State or local public infrastructure projects to
 1890  facilitate the development or construction of affordable
 1891  housing. This paragraph is repealed July 1, 2033.
 1892         (c) Infrastructure funding to accelerate the rehabilitation
 1893  of the Herbert Hoover Dike. The department or the South Florida
 1894  Water Management District may enter into agreements, as
 1895  necessary, with the United States Army Corps of Engineers to
 1896  implement this paragraph.
 1897         (d)(c) Workforce training grants to support programs at
 1898  state colleges and state technical centers that provide
 1899  participants with transferable, sustainable workforce skills
 1900  applicable to more than a single employer, and for equipment
 1901  associated with these programs. The department shall work with
 1902  CareerSource Florida, Inc., to ensure programs are offered to
 1903  the public based on criteria established by the state college or
 1904  state technical center and do not exclude applicants who are
 1905  unemployed or underemployed.
 1906         Section 24. Section 420.0003, Florida Statutes, is amended
 1907  to read:
 1908         (Substantial rewording of section. See
 1909         s. 420.0003, F.S., for present text.)
 1910         420.0003State housing strategy.—
 1911         (1) LEGISLATIVE INTENT.It is the intent of this act to
 1912  articulate a state housing strategy that will carry the state
 1913  toward the goal of ensuring that each Floridian has safe,
 1914  decent, and affordable housing. This strategy must involve state
 1915  and local governments working in partnership with communities
 1916  and the private sector and must involve financial, as well as
 1917  regulatory, commitment to accomplish this goal.
 1918         (2) POLICIES.
 1919         (a) Housing production and rehabilitation programs.
 1920  Programs to encourage housing production or rehabilitation must
 1921  be guided by the following general policies, as appropriate for
 1922  the purpose of the specific program:
 1923         1. State and local governments shall provide incentives to
 1924  encourage the private sector to be the primary delivery vehicle
 1925  for the development of affordable housing. When possible, state
 1926  funds should be heavily leveraged to achieve the maximum
 1927  federal, local, and private commitment of funds and be used to
 1928  ensure long-term affordability. To the maximum extent possible,
 1929  state funds should be expended to create new housing stock and
 1930  be used for repayable loans rather than grants. Local incentives
 1931  to stimulate private sector development of affordable housing
 1932  may include establishment of density bonus incentives.
 1933         2. State and local governments should consider and
 1934  implement innovative solutions to housing issues where
 1935  appropriate. Innovative solutions include, but are not limited
 1936  to:
 1937         a.Utilizing publicly held land to develop affordable
 1938  housing through state or local land purchases, long-term land
 1939  leasing, and school district affordable housing programs. To the
 1940  maximum extent possible, state-owned lands that are appropriate
 1941  for the development of affordable housing must be made available
 1942  for that purpose.
 1943         b.Community-led planning that focuses on urban infill,
 1944  flexible zoning, redevelopment of commercial property into
 1945  mixed-use property, resiliency, and furthering development in
 1946  areas with preexisting public services, such as wastewater,
 1947  transit, and schools.
 1948         c.Project features that maximize efficiency in land and
 1949  resource use, such as high density, high rise, and mixed use.
 1950         d. Mixed-income projects that facilitate more diverse and
 1951  successful communities.
 1952         e.Modern housing concepts such as manufactured homes, tiny
 1953  homes, 3D-printed homes, and accessory dwelling units.
 1954         3. State funds should be available only to local
 1955  governments that provide incentives or financial assistance for
 1956  housing. State funding for housing should not be made available
 1957  to local governments whose comprehensive plans have been found
 1958  not in compliance with chapter 163 and who have not entered into
 1959  a stipulated settlement agreement with the department to bring
 1960  the plans into compliance. State funds should be made available
 1961  only for projects consistent with the local government’s
 1962  comprehensive plan.
 1963         4. Local governments are encouraged to enter into
 1964  interlocal agreements, as appropriate, to coordinate strategies
 1965  and maximize the use of state and local funds.
 1966         5. State-funded development should emphasize use of
 1967  developed land, urban infill, and the transformation of existing
 1968  infrastructure in order to minimize sprawl, separation of
 1969  housing from employment, and effects of increased housing on
 1970  ecological preservation areas. Housing available to the state’s
 1971  workforce should prioritize proximity to employment and
 1972  services.
 1973         (b) Public-private partnerships.Cost-effective public
 1974  private partnerships must emphasize production and preservation
 1975  of affordable housing.
 1976         1. Data must be developed and maintained on the affordable
 1977  housing activities of local governments, community-based
 1978  organizations, and private developers.
 1979         2. The state shall assist local governments and community
 1980  based organizations by providing training and technical
 1981  assistance.
 1982         3. In coordination with local activities and with federal
 1983  initiatives, the state shall provide incentives for public
 1984  sector and private sector development of affordable housing.
 1985         (c) Preservation of housing stock.—The existing stock of
 1986  affordable housing must be preserved and improved through
 1987  rehabilitation programs and expanded neighborhood revitalization
 1988  efforts to promote suitable living environments for individuals
 1989  and families.
 1990         (d)Unique housing needs.The wide range of need for safe,
 1991  decent, and affordable housing must be addressed, with an
 1992  emphasis on assisting the neediest persons.
 1993         1. State housing programs must promote the self-sufficiency
 1994  and economic dignity of the people of this state, including
 1995  elderly persons and persons with disabilities.
 1996         2. The housing requirements of special needs populations
 1997  must be addressed through programs that promote a range of
 1998  housing options bolstering integration with the community.
 1999         3. All housing initiatives and programs must be
 2000  nondiscriminatory.
 2001         4. The geographic distribution of resources must provide
 2002  for the development of housing in rural and urban areas.
 2003         5.The important contribution of public housing to the
 2004  well-being of citizens in need shall be acknowledged through
 2005  efforts to continue and bolster existing programs. State and
 2006  local government funds allocated to enhance public housing must
 2007  be used to supplement, not supplant, federal support.
 2008         (3) IMPLEMENTATION.—The state, in carrying out the strategy
 2009  articulated in this section, shall have the following duties:
 2010         (a) State fiscal resources must be directed to achieve the
 2011  following programmatic objectives:
 2012         1. Effective technical assistance and capacity-building
 2013  programs must be established at the state and local levels.
 2014         2. The Shimberg Center for Housing Studies at the
 2015  University of Florida shall develop and maintain statewide data
 2016  on housing needs and production, provide technical assistance
 2017  relating to real estate development and finance, operate an
 2018  information clearinghouse on housing programs, and coordinate
 2019  state housing initiatives with local government and federal
 2020  programs.
 2021         3.The corporation shall maintain a consumer-focused
 2022  website for connecting tenants with affordable housing.
 2023         (b) The long-range program plan of the department must
 2024  include specific goals, objectives, and strategies that
 2025  implement the housing policies in this section.
 2026         (c)The Shimberg Center for Housing Studies at the
 2027  University of Florida, in consultation with the department and
 2028  the corporation, shall perform functions related to the research
 2029  and planning for affordable housing. Functions must include
 2030  quantifying affordable housing needs, documenting results of
 2031  programs administered, and inventorying the supply of affordable
 2032  housing units made available in this state. The recommendations
 2033  required in this section and a report of any programmatic
 2034  modifications made as a result of these policies must be
 2035  included in the housing report required by s. 420.6075. The
 2036  report must identify the needs of specific populations,
 2037  including, but not limited to, elderly persons, persons with
 2038  disabilities, and persons with special needs, and may recommend
 2039  statutory modifications when appropriate.
 2040         (d)The Office of Program Policy Analysis and Government
 2041  Accountability (OPPAGA) shall evaluate affordable housing issues
 2042  pursuant to the schedule set forth in this paragraph. OPPAGA may
 2043  coordinate with and rely upon the expertise and research
 2044  activities of the Shimberg Center for Housing Studies in
 2045  conducting the evaluations. The analysis may include relevant
 2046  reports prepared by the Shimberg Center for Housing Studies, the
 2047  department, the corporation, and the provider of the Affordable
 2048  Housing Catalyst Program; interviews with the agencies,
 2049  providers, offices, developers, and other organizations related
 2050  to the development and provision of affordable housing at the
 2051  state and local levels; and any other relevant data. When
 2052  appropriate, each report must recommend policy and statutory
 2053  modifications for consideration by the Legislature. Each report
 2054  must be submitted to the President of the Senate and the Speaker
 2055  of the House of Representatives pursuant to the schedule. OPPAGA
 2056  shall review and evaluate:
 2057         1.By December 15, 2023, and every 5 years thereafter,
 2058  innovative affordable housing strategies implemented by other
 2059  states, their effectiveness, and their potential for
 2060  implementation in this state.
 2061         2.By December 15, 2024, and every 5 years thereafter,
 2062  affordable housing policies enacted by local governments, their
 2063  effectiveness, and which policies constitute best practices for
 2064  replication across this state. The report must include a review
 2065  and evaluation of the extent to which interlocal cooperation is
 2066  used, effective, or hampered.
 2067         3.By December 15, 2025, and every 5 years thereafter,
 2068  existing state-level housing rehabilitation, production,
 2069  preservation, and finance programs to determine their
 2070  consistency with relevant policies in this section and
 2071  effectiveness in providing affordable housing. The report must
 2072  also include an evaluation of the degree of coordination between
 2073  housing programs of this state, and between state, federal, and
 2074  local housing activities, and shall recommend improved program
 2075  linkages when appropriate.
 2076         (e) The department and the corporation should conform the
 2077  administrative rules for each housing program to the policies
 2078  stated in this section, provided that such changes in the rules
 2079  are consistent with the statutory intent or requirements for the
 2080  program. This authority applies only to programs offering loans,
 2081  grants, or tax credits and only to the extent that state
 2082  policies are consistent with applicable federal requirements.
 2083         Section 25. Subsection (36) of section 420.503, Florida
 2084  Statutes, is amended to read:
 2085         420.503 Definitions.—As used in this part, the term:
 2086         (36) “Qualified contract” has the same meaning as in 26
 2087  U.S.C. s. 42(h)(6)(F) in effect on the date of the preliminary
 2088  determination certificate for the low-income housing tax credits
 2089  for the development that is the subject of the qualified
 2090  contract request, unless the Internal Revenue Code requires a
 2091  different statute or regulation to apply to the development. The
 2092  corporation shall deem a bona fide contract to be a qualified
 2093  contract at the time the bona fide contract is presented to the
 2094  owner and the initial second earnest money deposit is deposited
 2095  in escrow in accordance with the terms of the bona fide
 2096  contract, and, in such event, the corporation is deemed to have
 2097  fulfilled its responsibility to present the owner with a
 2098  qualified contract.
 2099         Section 26. Subsection (3) and paragraph (a) of subsection
 2100  (4) of section 420.504, Florida Statutes, are amended to read:
 2101         420.504 Public corporation; creation, membership, terms,
 2102  expenses.—
 2103         (3) The corporation is a separate budget entity and is not
 2104  subject to control, supervision, or direction by the department
 2105  of Economic Opportunity in any manner, including, but not
 2106  limited to, personnel, purchasing, transactions involving real
 2107  or personal property, and budgetary matters. The corporation
 2108  shall consist of a board of directors composed of the Secretary
 2109  of Economic Opportunity as an ex officio and voting member, or a
 2110  senior-level agency employee designated by the secretary, one
 2111  member appointed by the President of the Senate, one member
 2112  appointed by the Speaker of the House of Representatives, and
 2113  eight members appointed by the Governor subject to confirmation
 2114  by the Senate from the following:
 2115         (a) One citizen actively engaged in the residential home
 2116  building industry.
 2117         (b) One citizen actively engaged in the banking or mortgage
 2118  banking industry.
 2119         (c) One citizen who is a representative of those areas of
 2120  labor engaged in home building.
 2121         (d) One citizen with experience in housing development who
 2122  is an advocate for low-income persons.
 2123         (e) One citizen actively engaged in the commercial building
 2124  industry.
 2125         (f) One citizen who is a former local government elected
 2126  official.
 2127         (g) Two citizens of the state who are not principally
 2128  employed as members or representatives of any of the groups
 2129  specified in paragraphs (a)-(f).
 2130         (4)(a) Members of the corporation shall be appointed for
 2131  terms of 4 years, except that any vacancy shall be filled for
 2132  the unexpired term. Vacancies on the board shall be filled by
 2133  appointment by the Governor, the President of the Senate, or the
 2134  Speaker of the House of Representatives, respectively, depending
 2135  on who appointed the member whose vacancy is to be filled or
 2136  whose term has expired.
 2137         Section 27. Subsection (30) of section 420.507, Florida
 2138  Statutes, is amended to read:
 2139         420.507 Powers of the corporation.—The corporation shall
 2140  have all the powers necessary or convenient to carry out and
 2141  effectuate the purposes and provisions of this part, including
 2142  the following powers which are in addition to all other powers
 2143  granted by other provisions of this part:
 2144         (30) To prepare and submit to the Secretary of Economic
 2145  Opportunity a budget request for purposes of the corporation,
 2146  which request must shall, notwithstanding the provisions of
 2147  chapter 216 and in accordance with s. 216.351, contain a request
 2148  for operational expenditures and separate requests for other
 2149  authorized corporation programs. The request must include, for
 2150  informational purposes, the amount of state funds necessary to
 2151  use all federal housing funds anticipated to be received by, or
 2152  allocated to, the state in the fiscal year in order to maximize
 2153  the production of new, affordable multifamily housing units in
 2154  this state. The request need not contain information on the
 2155  number of employees, salaries, or any classification thereof,
 2156  and the approved operating budget therefor need not comply with
 2157  s. 216.181(8)-(10). The secretary may include within the
 2158  department’s budget request the corporation’s budget request in
 2159  the form as authorized by this section.
 2160         Section 28. The amendment made by this act to s.
 2161  420.507(30), Florida Statutes, expires July 1, 2033, and the
 2162  text of that subsection shall revert to that in existence on
 2163  June 30, 2023, except that any amendments to such text enacted
 2164  other than by this act shall be preserved and continue to
 2165  operate to the extent that such amendments are not dependent
 2166  upon the portions of text which expire pursuant to this section.
 2167         Section 29. Subsection (10) of section 420.5087, Florida
 2168  Statutes, is amended to read:
 2169         420.5087 State Apartment Incentive Loan Program.—There is
 2170  hereby created the State Apartment Incentive Loan Program for
 2171  the purpose of providing first, second, or other subordinated
 2172  mortgage loans or loan guarantees to sponsors, including for
 2173  profit, nonprofit, and public entities, to provide housing
 2174  affordable to very-low-income persons.
 2175         (10) The corporation may prioritize a portion of the
 2176  program funds set aside under paragraph (3)(d) for persons with
 2177  special needs as defined in s. 420.0004(13) to provide funding
 2178  for the development of newly constructed permanent rental
 2179  housing on a campus that provides housing for persons in foster
 2180  care or persons aging out of foster care pursuant to s.
 2181  409.1451. Such housing shall promote and facilitate access to
 2182  community-based supportive, educational, and employment services
 2183  and resources that assist persons aging out of foster care to
 2184  successfully transition to independent living and adulthood. The
 2185  corporation must consult with the Department of Children and
 2186  Families to create minimum criteria for such housing.
 2187         Section 30. Section 420.50871, Florida Statutes, is created
 2188  to read:
 2189         420.50871 Allocation of increased revenues derived from
 2190  amendments to s. 201.15 made by this act.—Funds that result from
 2191  increased revenues to the State Housing Trust Fund derived from
 2192  amendments made to s. 201.15 made by this act must be used
 2193  annually for projects under the State Apartment Incentive Loan
 2194  Program under s. 420.5087 as set forth in this section,
 2195  notwithstanding ss. 420.507(48) and (50) and 420.5087(1) and
 2196  (3). The Legislature intends for these funds to provide for
 2197  innovative projects that provide affordable and attainable
 2198  housing for persons and families working, going to school, or
 2199  living in this state. Projects approved under this section are
 2200  intended to provide housing that is affordable as defined in s.
 2201  420.0004, notwithstanding the income limitations in s.
 2202  420.5087(2). Beginning in the 2023-2024 fiscal year and annually
 2203  for 10 years thereafter:
 2204         (1)The corporation shall allocate 70 percent of the funds
 2205  provided by this section to issue competitive requests for
 2206  application for the affordable housing project purposes
 2207  specified in this subsection. The corporation shall finance
 2208  projects that:
 2209         (a)Both redevelop an existing affordable housing
 2210  development and provide for the construction of a new
 2211  development within close proximity to the existing development
 2212  to be rehabilitated. Each project must provide for building the
 2213  new affordable housing development first, relocating the tenants
 2214  of the existing development to the new development, and then
 2215  demolishing the existing development for reconstruction of an
 2216  affordable housing development with more overall and affordable
 2217  units.
 2218         (b)Address urban infill, including conversions of vacant,
 2219  dilapidated, or functionally obsolete buildings or the use of
 2220  underused commercial property.
 2221         (c)Provide for mixed use of the location, incorporating
 2222  nonresidential uses, such as retail, office, institutional, or
 2223  other appropriate commercial or nonresidential uses.
 2224         (d)Provide housing near military installations in this
 2225  state, with preference given to projects that incorporate
 2226  critical services for servicemembers, their families, and
 2227  veterans, such as mental health treatment services, employment
 2228  services, and assistance with transition from active-duty
 2229  service to civilian life.
 2230         (2)From the remaining funds, the corporation shall
 2231  allocate the funds to issue competitive requests for application
 2232  for any of the following affordable housing purposes specified
 2233  in this subsection. The corporation shall finance projects that:
 2234         (a)Propose using or leasing public lands. Projects that
 2235  propose to use or lease public lands must include a resolution
 2236  or other agreement with the unit of government owning the land
 2237  to use the land for affordable housing purposes.
 2238         (b)Address the needs of young adults who age out of the
 2239  foster care system.
 2240         (c)Meet the needs of elderly persons.
 2241         (d)Provide housing to meet the needs in areas of rural
 2242  opportunity, designated pursuant to s. 288.0656.
 2243         (3)Under any request for application under this section,
 2244  the corporation shall coordinate with the appropriate state
 2245  department or agency and prioritize projects that provide for
 2246  mixed-income developments.
 2247         (4)This section does not prohibit the corporation from
 2248  allocating additional funds to the purposes described in this
 2249  section. In any fiscal year, if the funds allocated by the
 2250  corporation to any request for application under subsections (1)
 2251  and (2) are not fully used after the application and award
 2252  processes are complete, the corporation may use those funds to
 2253  supplement any future request for application under this
 2254  section.
 2255         (5)This section is repealed June 30, 2033.
 2256         Section 31. The Division of Law Revision is directed to
 2257  replace the phrase “this act” wherever it occurs in s.
 2258  420.50871, Florida Statutes, as created by this act, with the
 2259  assigned chapter number of this act.
 2260         Section 32. Section 420.50872, Florida Statutes, is created
 2261  to read:
 2262         420.50872Live Local Program.—
 2263         (1)DEFINITIONS.—As used in this section, the term:
 2264         (a)“Annual tax credit amount” means, for any state fiscal
 2265  year, the sum of the amount of tax credits approved under
 2266  paragraph (3)(a), including tax credits to be taken under s.
 2267  220.1878 or s. 624.51058, which are approved for taxpayers whose
 2268  taxable years begin on or after January 1 of the calendar year
 2269  preceding the start of the applicable state fiscal year.
 2270         (b)“Eligible contribution” means a monetary contribution
 2271  from a taxpayer, subject to the restrictions provided in this
 2272  section, to the corporation for use in the State Apartment
 2273  Incentive Loan Program under s. 420.5087. The taxpayer making
 2274  the contribution may not designate a specific project, property,
 2275  or geographic area of this state as the beneficiary of the
 2276  eligible contribution.
 2277         (c)“Live Local Program” means the program described in
 2278  this section whereby eligible contributions are made to the
 2279  corporation.
 2280         (d)“Tax credit cap amount” means the maximum annual tax
 2281  credit amount that the Department of Revenue may approve for a
 2282  state fiscal year.
 2283         (2)RESPONSIBILITIES OF THE CORPORATION.—The corporation
 2284  shall:
 2285         (a)Expend 100 percent of eligible contributions received
 2286  under this section for the State Apartment Incentive Loan
 2287  Program under s. 420.5087. However, the corporation may use up
 2288  to $25 million of eligible contributions to provide loans for
 2289  the construction of large-scale projects of significant regional
 2290  impact. Such projects must include a substantial civic,
 2291  educational, or health care use and may include a commercial
 2292  use, any of which must be incorporated within or contiguous to
 2293  the project property. The projects must provide a number of
 2294  multifamily rental units which exceeds the number of units in
 2295  the largest multifamily project within 30 miles by 50 percent.
 2296  Such a loan must be made, except as otherwise provided in this
 2297  subsection, in accordance with the practices and policies of the
 2298  State Apartment Incentive Loan Program. Such a loan is subject
 2299  to the competitive application process and may not exceed 25
 2300  percent of the total project cost. The corporation must find
 2301  that the loan provides a unique opportunity for investment
 2302  alongside local government participation that would enable
 2303  creation of a significant amount of affordable housing. Projects
 2304  approved under this section are intended to provide housing that
 2305  is affordable as defined in s. 420.0004, notwithstanding the
 2306  income limitations in s. 420.5087(2).
 2307         (b)Upon receipt of an eligible contribution, provide the
 2308  taxpayer that made the contribution with a certificate of
 2309  contribution. A certificate of contribution must include the
 2310  taxpayer’s name; its federal employer identification number, if
 2311  available; the amount contributed; and the date of contribution.
 2312         (c)Within 10 days after issuing a certificate of
 2313  contribution, provide a copy to the Department of Revenue.
 2314         (3)LIVE LOCAL TAX CREDITS; APPLICATIONS, TRANSFERS, AND
 2315  LIMITATIONS.—
 2316         (a)Beginning in the 2023-2024 fiscal year, the tax credit
 2317  cap amount is $100 million in each state fiscal year.
 2318         (b)Beginning October 1, 2023, a taxpayer may submit an
 2319  application to the Department of Revenue for an allocation of
 2320  the tax credit cap for tax credits to be taken under either or
 2321  both of s. 220.1878 or s. 624.51058.
 2322         1.The taxpayer shall specify in the application each tax
 2323  for which the taxpayer requests a credit and the applicable
 2324  taxable year. For purposes of s. 220.1878, a taxpayer may apply
 2325  for a credit to be used for a prior taxable year before the date
 2326  the taxpayer is required to file a return for that year pursuant
 2327  to s. 220.222. For purposes of s. 624.51058, a taxpayer may
 2328  apply for a credit to be used for a prior taxable year before
 2329  the date the taxpayer is required to file a return for that
 2330  prior taxable year pursuant to ss. 624.509 and 624.5092. The
 2331  Department of Revenue shall approve tax credits on a first-come,
 2332  first-served basis.
 2333         2.Within 10 days after approving or denying an
 2334  application, the Department of Revenue shall provide a copy of
 2335  its approval or denial letter to the corporation.
 2336         (c)If a tax credit approved under paragraph (b) is not
 2337  fully used for the specified taxable year for credits under s.
 2338  220.1878 or s. 624.51058 because of insufficient tax liability
 2339  on the part of the taxpayer, the unused amount may be carried
 2340  forward for a period not to exceed 10 years. For purposes of s.
 2341  220.1878, a credit carried forward may be used in a subsequent
 2342  year after applying the other credits and unused carryovers in
 2343  the order provided in s. 220.02(8).
 2344         (d)A taxpayer may not convey, transfer, or assign an
 2345  approved tax credit or a carryforward tax credit to another
 2346  entity unless all of the assets of the taxpayer are conveyed,
 2347  assigned, or transferred in the same transaction. However, a tax
 2348  credit under s. 220.1878 or s. 624.51058 may be conveyed,
 2349  transferred, or assigned between members of an affiliated group
 2350  of corporations if the type of tax credit under s. 220.1878 or
 2351  s. 624.51058 remains the same. A taxpayer shall notify the
 2352  Department of Revenue of its intent to convey, transfer, or
 2353  assign a tax credit to another member within an affiliated group
 2354  of corporations. The amount conveyed, transferred, or assigned
 2355  is available to another member of the affiliated group of
 2356  corporations upon approval by the Department of Revenue.
 2357         (e)Within any state fiscal year, a taxpayer may rescind
 2358  all or part of a tax credit allocation approved under paragraph
 2359  (b). The amount rescinded must become available for that state
 2360  fiscal year to another eligible taxpayer as approved by the
 2361  Department of Revenue if the taxpayer receives notice from the
 2362  Department of Revenue that the rescindment has been accepted by
 2363  the Department of Revenue. Any amount rescinded under this
 2364  paragraph must become available to an eligible taxpayer on a
 2365  first-come, first-served basis based on tax credit applications
 2366  received after the date the rescindment is accepted by the
 2367  Department of Revenue.
 2368         (f)Within 10 days after approving or denying the
 2369  conveyance, transfer, or assignment of a tax credit under
 2370  paragraph (d), or the rescindment of a tax credit under
 2371  paragraph (e), the Department of Revenue shall provide a copy of
 2372  its approval or denial letter to the corporation.
 2373         (g)For purposes of calculating the underpayment of
 2374  estimated corporate income taxes under s. 220.34 and tax
 2375  installment payments for taxes on insurance premiums or
 2376  assessments under s. 624.5092, the final amount due is the
 2377  amount after credits earned under s. 220.1878 or s. 624.51058
 2378  for contributions to eligible charitable organizations are
 2379  deducted.
 2380         1.For purposes of determining if a penalty or interest
 2381  under s. 220.34(2)(d)1. will be imposed for underpayment of
 2382  estimated corporate income tax, a taxpayer may, after earning a
 2383  credit under s. 220.1878, reduce any estimated payment in that
 2384  taxable year by the amount of the credit.
 2385         2.For purposes of determining if a penalty under s.
 2386  624.5092 will be imposed, an insurer, after earning a credit
 2387  under s. 624.51058 for a taxable year, may reduce any
 2388  installment payment for such taxable year of 27 percent of the
 2389  amount of the net tax due as reported on the return for the
 2390  preceding year under s. 624.5092(2)(b) by the amount of the
 2391  credit.
 2392         (4)PRESERVATION OF CREDIT.—If any provision or portion of
 2393  this section, s. 220.1878, or s. 624.51058 or the application
 2394  thereof to any person or circumstance is held unconstitutional
 2395  by any court or is otherwise declared invalid, the
 2396  unconstitutionality or invalidity does not affect any credit
 2397  earned under s. 220.1878 or s. 624.51058 by any taxpayer with
 2398  respect to any contribution paid to the Live Local Program
 2399  before the date of a determination of unconstitutionality or
 2400  invalidity. The credit must be allowed at such time and in such
 2401  a manner as if a determination of unconstitutionality or
 2402  invalidity had not been made, provided that nothing in this
 2403  subsection by itself or in combination with any other provision
 2404  of law may result in the allowance of any credit to any taxpayer
 2405  in excess of $1 of credit for each dollar paid to an eligible
 2406  charitable organization.
 2407         (5)ADMINISTRATION; RULES.—
 2408         (a)The Department of Revenue and the corporation may
 2409  develop a cooperative agreement to assist in the administration
 2410  of this section, as needed.
 2411         (b)The Department of Revenue may adopt rules necessary to
 2412  administer this section, s. 220.1878, and s. 624.51058,
 2413  including rules establishing application forms, procedures
 2414  governing the approval of tax credits and carryforward tax
 2415  credits under subsection (3), and procedures to be followed by
 2416  taxpayers when claiming approved tax credits on their returns.
 2417         (c)Notwithstanding any provision of s. 213.053 to the
 2418  contrary, sharing information with the corporation related to
 2419  this tax credit is considered the conduct of the Department of
 2420  Revenue’s official duties as contemplated in s. 213.053(8)(c),
 2421  and the Department of Revenue is specifically authorized to
 2422  share information as needed to administer this program.
 2423         (d)By August 15, 2023, and by each August 15 thereafter,
 2424  the Department of Revenue shall determine the 500 taxpayers with
 2425  the greatest total corporate income or franchise tax due as
 2426  reported on the taxpayer’s return filed pursuant to s. 220.22
 2427  during the previous calendar year and notify those taxpayers of
 2428  the existence of the Live Local Program and the process for
 2429  obtaining an allocation of the tax credit cap. The Department of
 2430  Revenue shall confer with the corporation in the drafting of the
 2431  notification. The Department of Revenue may provide this
 2432  notification by electronic means.
 2433         Section 33. Section 420.5096, Florida Statutes, is created
 2434  to read:
 2435         420.5096Florida Hometown Hero Program.—
 2436         (1) The Legislature finds that individual homeownership is
 2437  vital to building long-term housing and financial security. With
 2438  rising home prices, down payment and closing costs are often
 2439  significant barriers to homeownership for working Floridians.
 2440  Each person in Florida’s hometown workforce is essential to
 2441  creating thriving communities, and the Legislature finds that
 2442  the ability of Floridians to reside within the communities in
 2443  which they work is of great importance. Therefore, the
 2444  Legislature finds that providing assistance to homebuyers in
 2445  this state by reducing the amount of down payment and closing
 2446  costs is a necessary step toward expanding access to
 2447  homeownership and achieving safe, decent, and affordable housing
 2448  for all Floridians.
 2449         (2)The Florida Hometown Hero Program is created to assist
 2450  Florida’s hometown workforce in attaining homeownership by
 2451  providing financial assistance to residents to purchase a home
 2452  as their primary residence. Under the program, a borrower may
 2453  apply to the corporation for a loan to reduce the amount of the
 2454  down payment and closing costs paid by the borrower by a minimum
 2455  of $10,000 and up to 5 percent of the first mortgage loan, not
 2456  exceeding $35,000. Loans must be made available at a zero
 2457  percent interest rate and must be made available for the term of
 2458  the first mortgage. The balance of any loan is due at closing if
 2459  the property is sold, refinanced, rented, or transferred, unless
 2460  otherwise approved by the corporation.
 2461         (3) For loans made available pursuant to s.
 2462  420.507(23)(a)1. or 2., the corporation may underwrite and make
 2463  those mortgage loans through the program to persons or families
 2464  who have household incomes that do not exceed 150 percent of the
 2465  state median income or local median income, whichever is
 2466  greater. A borrower must be seeking to purchase a home as a
 2467  primary residence; a first-time homebuyer and a Florida
 2468  resident; and employed full-time by a Florida-based employer.
 2469  The borrower must provide documentation of full-time employment,
 2470  or full-time status for self-employed individuals, of 35 hours
 2471  or more per week. The requirement to be a first-time homebuyer
 2472  does not apply to a borrower who is an active duty servicemember
 2473  of a branch of the armed forces or the Florida National Guard,
 2474  as defined in s. 250.01, or a veteran.
 2475         (4)Loans made under the Florida Hometown Hero Program may
 2476  be used for the purchase of manufactured homes, as defined by s.
 2477  320.01(2)(b), which were constructed after July 13, 1994.
 2478         (5) This program is intended to be evergreen, and
 2479  repayments for loans made under this program shall be retained
 2480  within the program to make additional loans.
 2481         Section 34. Subsection (3) is added to section 420.531,
 2482  Florida Statutes, to read:
 2483         420.531 Affordable Housing Catalyst Program.—
 2484         (3) The corporation may contract with the entity providing
 2485  statewide training and technical assistance to provide technical
 2486  assistance to local governments to establish selection criteria
 2487  and related provisions for requests for proposals or other
 2488  competitive solicitations for use or lease of government-owned
 2489  real property for affordable housing purposes. The entity
 2490  providing statewide training and technical assistance may
 2491  develop best practices or other key elements for successful use
 2492  of public property for affordable housing, in conjunction with
 2493  technical support provided under subsection (1).
 2494         Section 35. Section 420.6075, Florida Statutes, is amended
 2495  to read:
 2496         420.6075 Research and planning for affordable housing;
 2497  annual housing report.—
 2498         (1) The research and planning functions of the department
 2499  shall include the collection of data on the need for affordable
 2500  housing in this state and the extent to which that need is being
 2501  met through federal, state, and local programs, in order to
 2502  facilitate planning to meet the housing needs in this state and
 2503  to enable the development of sound strategies and programs for
 2504  affordable housing. To fulfill this function, the Shimberg
 2505  Center for Housing Studies Affordable Housing at the University
 2506  of Florida shall perform the following functions:
 2507         (a) Quantify affordable housing needs in this the state by
 2508  analyzing available data, including information provided through
 2509  the housing elements of local comprehensive plans, and identify
 2510  revisions in the housing element data requirements that would
 2511  result in more uniform, meaningful information being obtained.
 2512         (b) Document the results since 1980 of all programs
 2513  administered by the department which provide for or act as
 2514  incentives for housing production or improvement. Data on
 2515  program results must include the number of units produced and
 2516  the unit cost under each program.
 2517         (c) Inventory the supply of affordable housing units made
 2518  available through federal, state, and local programs. Data on
 2519  the geographic distribution of affordable units must show the
 2520  availability of units in each county and municipality.
 2521         (2) By December 31 of each year, the Shimberg Center for
 2522  Housing Studies Affordable Housing shall submit to the
 2523  Legislature an updated housing report describing the supply of
 2524  and need for affordable housing. This annual housing report
 2525  shall include:
 2526         (a) A synopsis of training and technical assistance
 2527  activities and community-based organization housing activities
 2528  for the year.
 2529         (b) A status report on the degree of progress toward
 2530  meeting the housing objectives of the department’s agency
 2531  functional plan.
 2532         (c) Recommended housing initiatives for the next fiscal
 2533  year and recommended priorities for assistance to the various
 2534  target populations within the spectrum of housing need.
 2535         (3) The Shimberg Center for Housing Studies Affordable
 2536  Housing shall:
 2537         (a) Conduct research on program options to address the need
 2538  for affordable housing.
 2539         (b) Conduct research on training models to be replicated or
 2540  adapted to meet the needs of community-based organizations and
 2541  state and local government staff involved in housing
 2542  development.
 2543         Section 36. Paragraph (a) of subsection (1) of section
 2544  553.792, Florida Statutes, is amended to read:
 2545         553.792 Building permit application to local government.—
 2546         (1)(a) Within 10 days of an applicant submitting an
 2547  application to the local government, the local government shall
 2548  advise the applicant what information, if any, is needed to deem
 2549  the application properly completed in compliance with the filing
 2550  requirements published by the local government. If the local
 2551  government does not provide written notice that the applicant
 2552  has not submitted the properly completed application, the
 2553  application shall be automatically deemed properly completed and
 2554  accepted. Within 45 days after receiving a completed
 2555  application, a local government must notify an applicant if
 2556  additional information is required for the local government to
 2557  determine the sufficiency of the application, and shall specify
 2558  the additional information that is required. The applicant must
 2559  submit the additional information to the local government or
 2560  request that the local government act without the additional
 2561  information. While the applicant responds to the request for
 2562  additional information, the 120-day period described in this
 2563  subsection is tolled. Both parties may agree to a reasonable
 2564  request for an extension of time, particularly in the event of a
 2565  force majeure or other extraordinary circumstance. The local
 2566  government must approve, approve with conditions, or deny the
 2567  application within 120 days following receipt of a completed
 2568  application. A local government shall maintain on its website a
 2569  policy containing procedures and expectations for expedited
 2570  processing of those building permits and development orders
 2571  required by law to be expedited.
 2572         Section 37. Subsection (7) of section 624.509, Florida
 2573  Statutes, is amended to read:
 2574         624.509 Premium tax; rate and computation.—
 2575         (7) Credits and deductions against the tax imposed by this
 2576  section shall be taken in the following order: deductions for
 2577  assessments made pursuant to s. 440.51; credits for taxes paid
 2578  under ss. 175.101 and 185.08; credits for income taxes paid
 2579  under chapter 220 and the credit allowed under subsection (5),
 2580  as these credits are limited by subsection (6); the credit
 2581  allowed under s. 624.51057; the credit allowed under s.
 2582  624.51058; all other available credits and deductions.
 2583         Section 38. Paragraph (c) of subsection (1) of section
 2584  624.5105, Florida Statutes, is amended to read:
 2585         624.5105 Community contribution tax credit; authorization;
 2586  limitations; eligibility and application requirements;
 2587  administration; definitions; expiration.—
 2588         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 2589         (c) The total amount of tax credit which may be granted for
 2590  all programs approved under this section and ss. 212.08(5)(p)
 2591  and 220.183 is $25 $14.5 million in the 2023-2024 2022-2023
 2592  fiscal year and in each fiscal year thereafter for projects that
 2593  provide housing opportunities for persons with special needs as
 2594  defined in s. 420.0004 or homeownership opportunities for low
 2595  income or very-low-income households as defined in s. 420.9071
 2596  and $4.5 million in the 2022-2023 fiscal year and in each fiscal
 2597  year thereafter for all other projects.
 2598         Section 39. Section 624.51058, Florida Statutes, is created
 2599  to read:
 2600         624.51058 Credit for contributions to the Live Local
 2601  Program.—
 2602         (1)For taxable years beginning on or after January 1,
 2603  2023, there is allowed a credit of 100 percent of an eligible
 2604  contribution made to the Live Local Program under s. 420.50872
 2605  against any tax due for a taxable year under s. 624.509(1) after
 2606  deducting from such tax deductions for assessments made pursuant
 2607  to s. 440.51; credits for taxes paid under ss. 175.101 and
 2608  185.08; credits for income taxes paid under chapter 220; and the
 2609  credit allowed under s. 624.509(5), as such credit is limited by
 2610  s. 624.509(6). An eligible contribution must be made to the Live
 2611  Local Program on or before the date the taxpayer is required to
 2612  file a return pursuant to ss. 624.509 and 624.5092. An insurer
 2613  claiming a credit against premium tax liability under this
 2614  section is not required to pay any additional retaliatory tax
 2615  levied under s. 624.5091 as a result of claiming such credit.
 2616  Section 624.5091 does not limit such credit in any manner.
 2617         (2)Section 420.50872 applies to the credit authorized by
 2618  this section.
 2619         Section 40. (1)The Department of Revenue is authorized,
 2620  and all conditions are deemed met, to adopt emergency rules
 2621  under s. 120.54(4), Florida Statutes, for the purpose of
 2622  implementing provisions related to the Live Local Program
 2623  created by this act. Notwithstanding any other law, emergency
 2624  rules adopted under this section are effective for 6 months
 2625  after adoption and may be renewed during the pendency of
 2626  procedures to adopt permanent rules addressing the subject of
 2627  the emergency rules.
 2628         (2)This section expires July 1, 2026.
 2629         Section 41. For the 2023-2024 fiscal year, the sum of $100
 2630  million in nonrecurring funds from the General Revenue Fund is
 2631  appropriated to the Florida Housing Finance Corporation to
 2632  implement the Florida Hometown Hero Housing Program established
 2633  in s. 420.5096, Florida Statutes, as created by this act.
 2634         Section 42. For the 2023-2024 fiscal year, the sum of $252
 2635  million in nonrecurring funds from the Local Government Housing
 2636  Trust Fund is appropriated in the Grants and Aids - Housing
 2637  Finance Corporation (HFC) - State Housing Initiatives
 2638  Partnership (SHIP) Program appropriation category to the Florida
 2639  Housing Finance Corporation.
 2640         Section 43. For the 2023-2024 fiscal year, the sum of $150
 2641  million in recurring funds and $109 million in nonrecurring
 2642  funds from the State Housing Trust Fund is appropriated in the
 2643  Grants and Aids - Housing Finance Corporation (HFC) - Affordable
 2644  Housing Programs appropriation category to the Florida Housing
 2645  Finance Corporation. The recurring funds are appropriated to
 2646  implement s. 420.50871, Florida Statutes, as created by this
 2647  act.
 2648         Section 44. For the 2022-2023 fiscal year, the sum of $100
 2649  million in nonrecurring funds from the General Revenue Fund is
 2650  appropriated to the Florida Housing Finance Corporation to
 2651  implement a competitive assistance loan program for new
 2652  construction projects in the development pipeline that have not
 2653  commenced construction and are experiencing verifiable cost
 2654  increases due to market inflation. These funds are intended to
 2655  support the corporation’s efforts to maintain the viability of
 2656  projects in the development pipeline as the unprecedented
 2657  economic factors coupled with the housing crisis makes it of
 2658  upmost importance to deliver much-needed affordable housing
 2659  units in communities in a timely manner. Eligible projects are
 2660  those that accepted an invitation to enter credit underwriting
 2661  by the corporation for funding during the period of time of July
 2662  1, 2020, through June 30, 2022. The corporation may establish
 2663  such criteria and application processes as necessary to
 2664  implement this section. The unexpended balance of funds
 2665  appropriated to the corporation as of June 30, 2023, shall
 2666  revert and is appropriated to the corporation for the same
 2667  purpose for the 2023-2024 fiscal year. Any funds not awarded by
 2668  December 1, 2023, must be used for the State Apartment Incentive
 2669  Loan Program under s. 420.5087, Florida Statutes. This section
 2670  is effective upon becoming a law.
 2671         Section 45. The Legislature finds and declares that this
 2672  act fulfills an important state interest.
 2673         Section 46. Except as otherwise expressly provided in this
 2674  act and except for this section, which shall take effect upon
 2675  becoming a law, this act shall take effect July 1, 2023.