Florida Senate - 2008 CS for CS for SB 482

By the Committees on Transportation and Economic Development Appropriations; Community Affairs; and Senators Garcia and Bullard

606-07360-08 2008482c2

A bill to be entitled

An act relating to affordable housing; amending s.

212.055, F.S.; redefining the term "infrastructure" to

allow the proceeds of a local government infrastructure

surtax to be used to purchase land for the construction of

affordable or workforce housing units; amending s.

420.503, F.S.; defining the term "moderate rehabilitation"

for purposes of the Florida Housing Finance Corporation

Act; amending s. 420.5087, F.S.; revising purposes for

which State Apartment Incentive Loans may be used;

amending s. 420.5095, F.S.; requiring that certain funds

related to the Community Workforce Housing Innovation

Pilot Program be made available for workforce housing for

teachers and instructional personnel; requiring that the

Florida Housing Finance Corporation select projects for

funding based on certain criteria; amending s. 420.9071,

F.S.; defining the terms "assisted housing," "assisted

housing development," and "preservation"; revising the

definition of "eligible housing," "local housing incentive

strategies," and "recaptured funds" for purposes of the

State Housing Initiatives Partnership Act; amending s.

420.9072, F.S.; revising provisions related to the

administration of certain funds in the Local Government

Housing Trust Fund; amending s. 420.9073, F.S.; revising

requirements for distribution of funds in the Local

Government Housing Trust Fund; specifying purposes for

which such withheld funds may be used; clarifying purposes

for which certain local governments may expend funds from

the Local Government Housing Trust Fund; amending s.

420.9075, F.S.; requiring that local housing assistance

plans address the special housing needs of persons with

disabilities; authorizing the Florida Housing Finance

Corporation to define "high-cost counties" by rule;

authorizing high-cost counties or certain municipalities

to assist persons meeting specific income requirements;

revising requirements to be included in the local housing

assistance plan; requiring counties and certain

municipalities to include certain strategies in the local

housing assistance plan; revising criteria that applies to

awards made for the purpose of providing affordable

housing; authorizing and limiting the percentage of funds

from the local housing distribution that may be used for

certain manufactured housing; extending the expiration

date of an exemption from certain income requirements in

specified areas; authorizing the use of certain funds for

preconstruction activities; providing that certain costs

are a program expense; authorizing counties and certain

municipalities to award grant funds under certain

conditions; providing for the repayment of funds by

counties or certain municipalities; amending provisions

related to the administration of certain funds in the

Local Government Housing Trust Fund; amending s. 420.9076,

F.S.; revising appointments to a local affordable housing

advisory committee; deleting cross-references to conform

to changes made by the act; deleting provisions related to

the administration of certain funds by the Local

Government Housing Trust Fund; amending s. 421.08, F.S.;

limiting the authority of housing authorities in certain

circumstances; amending s. 159.807, F.S.; deleting an

exemption for the Florida Housing Finance Corporation from

the applicability of certain uses of the state allocation

pool; repealing s. 420.9078, F.S., relating to state

administration of funds remaining in the Local Government

Housing Trust Fund; amending ss. 212.08, 220.03, and

220.183, F.S.; conforming cross-references to changes made

by the act; amending s. 624.5105, F.S.; conforming cross-

references to changes made by the act; providing an

effective date.

Be It Enacted by the Legislature of the State of Florida:

Section 1. Paragraph (d) of subsection (2) of section

212.055, Florida Statutes, is amended to read:

212.055 Discretionary sales surtaxes; legislative intent;

authorization and use of proceeds.--It is the legislative intent

that any authorization for imposition of a discretionary sales

surtax shall be published in the Florida Statutes as a subsection

of this section, irrespective of the duration of the levy. Each

enactment shall specify the types of counties authorized to levy;

the rate or rates which may be imposed; the maximum length of

time the surtax may be imposed, if any; the procedure which must

be followed to secure voter approval, if required; the purpose

for which the proceeds may be expended; and such other

requirements as the Legislature may provide. Taxable transactions

and administrative procedures shall be as provided in s. 212.054.

(2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

(d)1. The proceeds of the surtax authorized by this

subsection and any accrued interest accrued thereto shall be

expended by the school district, or within the county and

municipalities within the county, or, in the case of a negotiated

joint county agreement, within another county, to finance, plan,

and construct infrastructure; and to acquire land for public

recreation, or conservation, or protection of natural resources;

or and to finance the closure of county-owned or municipally

owned solid waste landfills that have been are already closed or

are required to be closed close by order of the Department of

Environmental Protection. Any use of the such proceeds or

interest for purposes of landfill closure before prior to July 1,

1993, is ratified. Neither The proceeds and nor any interest may

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not accrued thereto shall be used for the operational expenses of

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any infrastructure, except that a any county that has with a

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population of fewer less than 75,000 and that is required to

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close a landfill by order of the Department of Environmental

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Protection may use the proceeds or any interest accrued thereto

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for long-term maintenance costs associated with landfill closure.

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Counties, as defined in s. 125.011 s. 125.011(1), and charter

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counties may, in addition, use the proceeds or and any interest

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accrued thereto to retire or service indebtedness incurred for

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bonds issued before prior to July 1, 1987, for infrastructure

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purposes, and for bonds subsequently issued to refund such bonds.

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Any use of the such proceeds or interest for purposes of retiring

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or servicing indebtedness incurred for such refunding bonds

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before prior to July 1, 1999, is ratified.

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1.2. For the purposes of this paragraph, the term

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"infrastructure" means:

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a. Any fixed capital expenditure or fixed capital outlay

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associated with the construction, reconstruction, or improvement

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of public facilities that have a life expectancy of 5 or more

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years and any related land acquisition, land improvement, design,

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and engineering costs related thereto.

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b. A fire department vehicle, an emergency medical service

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vehicle, a sheriff's office vehicle, a police department vehicle,

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or any other vehicle, and the such equipment necessary to outfit

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the vehicle for its official use or equipment that has a life

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expectancy of at least 5 years.

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c. Any expenditure for the construction, lease, or

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maintenance of, or provision of utilities or security for,

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facilities, as defined in s. 29.008.

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d. Any fixed capital expenditure or fixed capital outlay

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associated with the improvement of private facilities that have a

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life expectancy of 5 or more years and that the owner agrees to

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make available for use on a temporary basis as needed by a local

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government as a public emergency shelter or a staging area for

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emergency response equipment during an emergency officially

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declared by the state or by the local government under s. 252.38.

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Such improvements under this sub-subparagraph are limited to

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those necessary to comply with current standards for public

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emergency evacuation shelters. The owner must shall enter into a

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written contract with the local government providing the

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improvement funding to make the such private facility available

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to the public for purposes of emergency shelter at no cost to the

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local government for a minimum period of 10 years after

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completion of the improvement, with the provision that the such

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obligation will transfer to any subsequent owner until the end of

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the minimum period.

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e. Any land acquisition for a residential housing project

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that provides affordable or workforce housing units, as described

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in chapter 420, if the land is owned by a local government or by

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a special district that enters into a written agreement with the

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local government to provide such housing. The local government or

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special district may enter into a ground lease with a public or

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private person or entity for nominal or other consideration for

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the construction of the residential housing project on land

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acquired pursuant to this subsection.

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2.3. Notwithstanding any other provision of this

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subsection, a local government infrastructure discretionary sales

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surtax imposed or extended after July 1, 1998, the effective date

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of this act may allocate up to provide for an amount not to

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exceed 15 percent of the local option sales surtax proceeds to be

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allocated for deposit in to a trust fund within the county's

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accounts created for the purpose of funding economic development

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projects having of a general public purpose of improving targeted

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to improve local economies, including the funding of operational

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costs and incentives related to such economic development. The

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ballot statement must indicate the intention to make an

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allocation under the authority of this subparagraph.

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Section 2. Present subsections (25) through (41) of section

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420.503, Florida Statutes, are redesignated as subsections (26)

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through (42), respectively, and a new subsection (25) is added to

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that section, to read:

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420.503 Definitions.--As used in this part, the term:

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(25) "Moderate rehabilitation" means repair or restoration

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of a dwelling unit when the value of such repair or restoration

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is 40 percent or less of the value of the dwelling but not less

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than $10,000.

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Section 3. Paragraph (l) of subsection (6) of section

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420.5087, Florida Statutes, is amended to read:

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420.5087 State Apartment Incentive Loan Program.--There is

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hereby created the State Apartment Incentive Loan Program for the

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purpose of providing first, second, or other subordinated

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mortgage loans or loan guarantees to sponsors, including for-

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profit, nonprofit, and public entities, to provide housing

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affordable to very-low-income persons.

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(6) On all state apartment incentive loans, except loans

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made to housing communities for the elderly to provide for

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lifesafety, building preservation, health, sanitation, or

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security-related repairs or improvements, the following

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provisions shall apply:

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(l) The proceeds of all loans shall be used for new

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construction, moderate rehabilitation, or substantial

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rehabilitation which creates or preserves affordable, safe, and

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sanitary housing units.

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Section 4. Subsection (17) is added to section 420.5095,

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Florida Statutes, to read:

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420.5095 Community Workforce Housing Innovation Pilot

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Program.--

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(17) Funds that were appropriated by s. 33, chapter 2006-

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69, Laws of Florida, and that were declined or returned after

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being awarded shall be made available for workforce-housing

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projects as provided in this subsection.

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(a) To be eligible for such funds, a project must be

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created to provide workforce housing for teachers and

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instructional personnel employed by the school district of the

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county where the project is located and otherwise comply with

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this section. The corporation shall give an eligible project

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priority for funding if the project:

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1. Is on land provided by a school district under s.

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1001.43;

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2. Involves a public-private partnership that includes the

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school district and a national nonprofit organization created by

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Congress to provide financial support, technical assistance, and

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training for community-based revitalization efforts; and

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3. Is located in a county where a project that had been

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previously selected for funding under this section did not go

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forward.

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(b) The corporation shall select projects for funding under

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this subsection through a competitive request for proposals.

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Section 5. Section 420.9071, Florida Statutes, is amended

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to read:

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420.9071 Definitions.--As used in ss. 420.907-420.9079, the

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term:

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(1) "Adjusted for family size" means adjusted in a manner

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that results in an income eligibility level that is lower for

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households having fewer than four people, or higher for

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households having more than four people, than the base income

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eligibility determined as provided in subsection (20) (19),

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subsection (21) (20), or subsection (30) (28), based upon a

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formula established by the United States Department of Housing

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and Urban Development.

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(2) "Affordable" means that monthly rents or monthly

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mortgage payments including taxes and insurance do not exceed 30

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percent of that amount which represents the percentage of the

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median annual gross income for the households as indicated in

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subsection (20) (19), subsection (21) (20), or subsection (30)

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(28). However, it is not the intent to limit an individual

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household's ability to devote more than 30 percent of its income

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for housing, and housing for which a household devotes more than

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30 percent of its income shall be deemed affordable if the first

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institutional mortgage lender is satisfied that the household can

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afford mortgage payments in excess of the 30 percent benchmark.

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(3) "Affordable housing advisory committee" means the

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committee appointed by the governing body of a county or eligible

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municipality for the purpose of recommending specific initiatives

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and incentives to encourage or facilitate affordable housing as

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provided in s. 420.9076.

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(4) "Annual gross income" means annual income as defined

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under the Section 8 housing assistance payments programs in 24

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C.F.R. part 5; annual income as reported under the census long

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form for the recent available decennial census; or adjusted gross

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income as defined for purposes of reporting under Internal

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Revenue Service Form 1040 for individual federal annual income

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tax purposes; or other method of verifying income as provided by

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rule of the corporation. Counties and eligible municipalities

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shall calculate income by annualizing verified sources of income

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for the household as the amount of income to be received in a

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household during the 12 months following the effective date of

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the determination.

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(5) "Assisted housing" or "assisted housing development"

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means a rental housing development, including rental housing in a

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mixed-use development, which has received or currently receives

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funding from any federal or state housing program.

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(6)(5) "Award" means a loan, grant, or subsidy funded

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wholly or partially by the local housing assistance trust fund.

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(7)(6) "Community-based organization" means a nonprofit

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organization that has among its purposes the provision of

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affordable housing to persons who have special needs or have very

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low income, low income, or moderate income within a designated

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area, which may include a municipality, a county, or more than

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one municipality or county, and maintains, through a minimum of

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one-third representation on the organization's governing board,

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accountability to housing program beneficiaries and residents of

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the designated area. A community housing development organization

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established pursuant to 24 C.F.R. part 92.2 and a community

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development corporation created pursuant to chapter 290 are

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examples of community-based organizations.

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(8)(7) "Corporation" means the Florida Housing Finance

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Corporation.

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(9)(8) "Eligible housing" means any real and personal

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property located within the county or the eligible municipality

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which is designed and intended for the primary purpose of

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providing decent, safe, and sanitary residential units that are

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designed to meet the standards of the Florida Building Code or

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previous building codes adopted under chapter 553, or

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manufactured housing constructed after June 1994 and installed in

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accordance with the installation standards for mobile or

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manufactured homes contained in rules of the Department of

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Highway Safety and Motor Vehicles, for home ownership or rental

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for eligible persons as designated by each county or eligible

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municipality participating in the State Housing Initiatives

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Partnership Program.

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(10)(9) "Eligible municipality" means a municipality that

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is eligible for federal community development block grant

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entitlement moneys as an entitlement community identified in 24

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C.F.R. s. 570, subpart D, Entitlement Grants, or a nonentitlement

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municipality that is receiving local housing distribution funds

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under an interlocal agreement that provides for possession and

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administrative control of funds to be transferred to the

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nonentitlement municipality. An eligible municipality that defers

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its participation in community development block grants does not

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affect its eligibility for participation in the State Housing

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Initiatives Partnership Program.

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(11)(10) "Eligible person" or "eligible household" means

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one or more natural persons or a family determined by the county

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or eligible municipality to be of very low income, low income, or

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moderate income according to the income limits adjusted to family

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size published annually by the United States Department of

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Housing and Urban Development based upon the annual gross income

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of the household.

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(12)(11) "Eligible sponsor" means a person or a private or

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public for-profit or not-for-profit entity that applies for an

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award under the local housing assistance plan for the purpose of

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providing eligible housing for eligible persons.

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(13)(12) "Grant" means an award from the local housing

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assistance trust fund to an eligible sponsor or eligible person

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to partially assist in the construction, rehabilitation, or

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financing of eligible housing or to provide the cost of tenant or

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ownership qualifications without requirement for repayment as

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long as the condition of award is maintained.

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(14)(13) "Loan" means an award from the local housing

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assistance trust fund to an eligible sponsor or eligible person

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to partially finance the acquisition, construction, or

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rehabilitation of eligible housing with requirement for repayment

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or provision for forgiveness of repayment if the condition of the

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award is maintained.

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(15)(14) "Local housing assistance plan" means a concise

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description of the local housing assistance strategies and local

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housing incentive strategies adopted by local government

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resolution with an explanation of the way in which the program

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meets the requirements of ss. 420.907-420.9079 and corporation

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rule.

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(16)(15) "Local housing assistance strategies" means the

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housing construction, rehabilitation, repair, or finance program

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implemented by a participating county or eligible municipality

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with the local housing distribution or other funds deposited into

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the local housing assistance trust fund.

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(17)(16) "Local housing incentive strategies" means local

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regulatory reform or incentive programs to encourage or

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facilitate affordable housing production, which include at a

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minimum, assurance that permits as defined in s. 163.3164(7) and

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(8) for affordable housing projects are expedited to a greater

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degree than other projects; an ongoing process for review of

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local policies, ordinances, regulations, and plan provisions that

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increase the cost of housing prior to their adoption; and a

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schedule for implementing the incentive strategies. Local housing

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incentive strategies may also include other regulatory reforms,

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such as those enumerated in s. 420.9076 or those recommended by

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the affordable housing advisory committee in its triennial

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evaluation of the implementation of affordable housing

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incentives, and adopted by the local governing body.

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(18)(17) "Local housing distributions" means the proceeds

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of the taxes collected under chapter 201 deposited into the Local

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Government Housing Trust Fund and distributed to counties and

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eligible municipalities participating in the State Housing

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Initiatives Partnership Program pursuant to s. 420.9073.

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(19)(18) "Local housing partnership" means the

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implementation of the local housing assistance plan in a manner

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that involves the applicable county or eligible municipality,

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lending institutions, housing builders and developers, real

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estate professionals, advocates for low-income persons,

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community-based housing and service organizations, and providers

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of professional services relating to affordable housing. The term

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includes initiatives to provide support services for housing

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program beneficiaries such as training to prepare persons for the

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responsibility of homeownership, counseling of tenants, and the

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establishing of support services such as day care, health care,

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and transportation.

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(20)(19) "Low-income person" or "low-income household"

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means one or more natural persons or a family that has a total

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annual gross household income that does not exceed 80 percent of

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the median annual income adjusted for family size for households

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within the metropolitan statistical area, the county, or the

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nonmetropolitan median for the state, whichever amount is

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greatest. With respect to rental units, the low-income

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household's annual income at the time of initial occupancy may

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not exceed 80 percent of the area's median income adjusted for

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family size. While occupying the rental unit, a low-income

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household's annual income may increase to an amount not to exceed

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140 percent of 80 percent of the area's median income adjusted

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for family size.

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(21)(20) "Moderate-income person" or "moderate-income

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household" means one or more natural persons or a family that has

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a total annual gross household income that does not exceed 120

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percent of the median annual income adjusted for family size for

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households within the metropolitan statistical area, the county,

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or the nonmetropolitan median for the state, whichever is

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greatest. With respect to rental units, the moderate-income

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household's annual income at the time of initial occupancy may

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not exceed 120 percent of the area's median income adjusted for

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family size. While occupying the rental unit, a moderate-income

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household's annual income may increase to an amount not to exceed

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140 percent of 120 percent of the area's median income adjusted

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for family size.

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(22)(21) "Personal property" means major appliances,

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including a freestanding refrigerator or stove, to be identified

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on the encumbering documents.

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(23)(22) "Plan amendment" means the addition or deletion of

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a local housing assistance strategy or local housing incentive

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strategy. Plan amendments must at all times maintain consistency

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with program requirements and must be submitted to the

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corporation for review pursuant to s. 420.9072(3). Technical or

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clarifying revisions may not be considered plan amendments but

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must be transmitted to the corporation for purposes of

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notification.

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(24) "Preservation" means efforts taken to keep rents in

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existing assisted housing or existing assisted housing

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developments affordable for extremely low, very-low, low, and

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moderate-income households while ensuring that such property

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stays in good physical and financial condition for an extended

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period.

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(25)(23) "Population" means the latest official state

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estimate of population certified pursuant to s. 186.901 prior to

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the beginning of the state fiscal year.

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(26)(24) "Program income" means the proceeds derived from

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interest earned on or investment of the local housing

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distribution and other funds deposited into the local housing

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assistance trust fund, proceeds from loan repayments, recycled

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funds, and all other income derived from use of funds deposited

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in the local housing assistance trust fund. It does not include

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recaptured funds as defined in subsection (27) (25).

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(27)(25) "Recaptured funds" means funds that are recouped

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by a county or eligible municipality in accordance with the

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recapture provisions of its local housing assistance plan

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pursuant to s. 420.9075(5)(h) s. 420.9075(5)(g) from eligible

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persons or eligible sponsors where the funds were not used for

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assistance to an eligible household for an eligible activity, or

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where there is a who default on the terms of a grant award or

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loan award.

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(28)(26) "Rent subsidies" means ongoing monthly rental

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assistance. The term does not include initial assistance to

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tenants, such as grants or loans for security and utility

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deposits.

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(29)(27) "Sales price" or "value" means, in the case of

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acquisition of an existing or newly constructed unit, the amount

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on the executed sales contract. For eligible persons who are

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building a unit on land that they own, the sales price is

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determined by an appraisal performed by a state-certified

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appraiser. The appraisal must include the value of the land and

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the improvements using the after-construction value of the

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property and must be dated within 12 months of the date

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construction is to commence. The sales price of any unit must

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include the value of the land in order to qualify as eligible

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housing as defined in subsection (9) (8). In the case of

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rehabilitation or emergency repair of an existing unit that does

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not create additional living space, sales price or value means

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the value of the real property, as determined by an appraisal

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performed by a state-certified appraiser and dated within 12

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months of the date construction is to commence or the assessed

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value of the real property as determined by the county property

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appraiser. In the case of rehabilitation of an existing unit that

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includes the addition of new living space, sales price or value

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means the value of the real property, as determined by an

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appraisal performed by a state-certified appraiser and dated

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within 12 months of the date construction is to commence or the

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assessed value of the real property as determined by the county

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property appraiser, plus the cost of the improvements in either

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case.

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(30)(28) "Very-low-income person" or "very-low-income

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household" means one or more natural persons or a family that has

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a total annual gross household income that does not exceed 50

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percent of the median annual income adjusted for family size for

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households within the metropolitan statistical area, the county,

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or the nonmetropolitan median for the state, whichever is

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greatest. With respect to rental units, the very-low-income

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household's annual income at the time of initial occupancy may

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not exceed 50 percent of the area's median income adjusted for

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family size. While occupying the rental unit, a very-low-income

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household's annual income may increase to an amount not to exceed

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140 percent of 50 percent of the area's median income adjusted

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for family size.

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Section 6. Subsection (6) of section 420.9072, Florida

471

Statutes, is amended to read:

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420.9072 State Housing Initiatives Partnership

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Program.--The State Housing Initiatives Partnership Program is

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created for the purpose of providing funds to counties and

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eligible municipalities as an incentive for the creation of local

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housing partnerships, to expand production of and preserve

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affordable housing, to further the housing element of the local

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government comprehensive plan specific to affordable housing, and

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to increase housing-related employment.

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(6) The moneys that otherwise would be distributed pursuant

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to s. 420.9073 to a local government that does not meet the

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program's requirements for receipts of such distributions shall

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remain in the Local Government Housing Trust Fund to be

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administered by the corporation pursuant to s. 420.9078.

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Section 7. Subsections (1), (2), and (3) of section

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420.9073, Florida Statutes, are amended, and subsections (5),

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(6), and (7) are added to that section, to read:

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420.9073 Local housing distributions.--

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(1) Subject to the availability of funds, distributions

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calculated in this subsection section shall be disbursed on a

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quarterly or more frequent monthly basis by the corporation

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beginning the first day of the month after program approval

493

pursuant to s. 420.9072. Each county's share of the funds to be

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distributed from the portion of the funds in the Local Government

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Housing Trust Fund received pursuant to s. 201.15(9) shall be

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calculated by the corporation for each fiscal year as follows:

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(a) Each county other than a county that has implemented

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the provisions of chapter 83-220, Laws of Florida, as amended by

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chapters 84-270, 86-152, and 89-252, Laws of Florida, shall

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receive the guaranteed amount for each fiscal year.

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(b) Each county other than a county that has implemented

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the provisions of chapter 83-220, Laws of Florida, as amended by

503

chapters 84-270, 86-152, and 89-252, Laws of Florida, may receive

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an additional share calculated as follows:

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1. Multiply each county's percentage of the total state

506

population excluding the population of any county that has

507

implemented the provisions of chapter 83-220, Laws of Florida, as

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amended by chapters 84-270, 86-152, and 89-252, Laws of Florida,

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by the total funds to be distributed.

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2. If the result in subparagraph 1. is less than the

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guaranteed amount as determined in subsection (3), that county's

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additional share shall be zero.

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3. For each county in which the result in subparagraph 1.

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is greater than the guaranteed amount as determined in subsection

515

(3), the amount calculated in subparagraph 1. shall be reduced by

516

the guaranteed amount. The result for each such county shall be

517

expressed as a percentage of the amounts so determined for all

518

counties. Each such county shall receive an additional share

519

equal to such percentage multiplied by the total funds received

520

by the Local Government Housing Trust Fund pursuant to s.

521

201.15(9) reduced by the guaranteed amount paid to all counties.

522

(2) Subject to the availability of funds Effective July 1,

523

1995, distributions calculated in this subsection section shall

524

be disbursed on a quarterly or more frequent monthly basis by the

525

corporation beginning the first day of the month after program

526

approval pursuant to s. 420.9072. Each county's share of the

527

funds to be distributed from the portion of the funds in the

528

Local Government Housing Trust Fund received pursuant to s.

529

201.15(10) shall be calculated by the corporation for each fiscal

530

year as follows:

531

(a) Each county shall receive the guaranteed amount for

532

each fiscal year.

533

(b) Each county may receive an additional share calculated

534

as follows:

535

1. Multiply each county's percentage of the total state

536

population, by the total funds to be distributed.

537

2. If the result in subparagraph 1. is less than the

538

guaranteed amount as determined in subsection (3), that county's

539

additional share shall be zero.

540

3. For each county in which the result in subparagraph 1.

541

is greater than the guaranteed amount, the amount calculated in

542

subparagraph 1. shall be reduced by the guaranteed amount. The

543

result for each such county shall be expressed as a percentage of

544

the amounts so determined for all counties. Each such county

545

shall receive an additional share equal to this percentage

546

multiplied by the total funds received by the Local Government

547

Housing Trust Fund pursuant to s. 201.15(10) as reduced by the

548

guaranteed amount paid to all counties.

549

(3) Calculation of guaranteed amounts:

550

(a) The guaranteed amount under subsection (1) shall be

551

calculated for each state fiscal year by multiplying $350,000 by

552

a fraction, the numerator of which is the amount of funds

553

distributed to the Local Government Housing Trust Fund pursuant

554

to s. 201.15(9) and the denominator of which is the total amount

555

of funds distributed to the Local Government Housing Trust Fund

556

pursuant to s. 201.15 less the total amount withheld, but not

557

more than $10 million as provided in subsections (5) and (6).

558

(b) The guaranteed amount under subsection (2) shall be

559

calculated for each state fiscal year by multiplying $350,000 by

560

a fraction, the numerator of which is the amount of funds

561

distributed to the Local Government Housing Trust Fund pursuant

562

to s. 201.15(10) and the denominator of which is the total amount

563

of funds distributed to the Local Government Housing Trust Fund

564

pursuant to s. 201.15 less the total amount withheld, but not

565

more than $10 million as provided in subsections (5) and (6).

566

(5) Notwithstanding subsections (1)-(4), the corporation

567

may withhold up to $5 million of the total amount distributed

568

each fiscal year from the Local Government Housing Trust Fund to

569

provide additional funding to counties and eligible

570

municipalities where a state of emergency has been declared by

571

the Governor under chapter 252. Any portion of the withheld funds

572

not distributed by the end of the fiscal year shall be

573

distributed as provided in subsections (1) and (2).

574

(6) Notwithstanding subsections (1)-(4), the corporation

575

may withhold up to $5 million of the total amount distributed

576

each fiscal year from the Local Government Housing Trust Fund to

577

provide funding to counties and eligible municipalities to

578

purchase properties subject to a State Housing Initiatives

579

Partnership Program lien and on which foreclosure proceedings

580

have been instituted by a mortgagee. Each county and eligible

581

municipality receiving funds under this subsection shall repay

582

such funds to the corporation on or before the expenditure

583

deadline for the fiscal year in which the funds were awarded.

584

Amounts not repaid by the county or eligible municipality shall

585

be withheld from the subsequent year's distribution under

586

subsections (1) and (2). Any portion of such funds not

587

distributed under this subsection by the end of the fiscal year

588

shall be distributed as provided in subsections (1) and (2).

589

(7) A county receiving local housing distributions under

590

this section or an eligible municipality receiving local housing

591

distributions under an interlocal agreement shall expend those

592

funds in accordance with the provisions of ss. 420.907-420.9079,

593

rules of the corporation, and the county's local housing

594

assistance plan.

595

Section 8. Subsections (1), (3), (5), (7), and (8),

596

paragraphs (a) and (h) of subsection (10), and paragraph (b) of

597

subsection (13) of section 420.9075, Florida Statutes, are

598

amended, and subsection (14) is added to that section, to read:

599

420.9075 Local housing assistance plans; partnerships.--

600

(1)(a) Each county or eligible municipality participating

601

in the State Housing Initiatives Partnership Program shall

602

develop and implement a local housing assistance plan created to

603

make affordable residential units available to persons of very

604

low income, low income, or moderate income and to persons who

605

have special housing needs, including, but not limited to,

606

homeless people, the elderly, and migrant farmworkers, and

607

persons with disabilities. High-cost counties as defined by rule

608

of the corporation or eligible municipalities may include

609

strategies to assist persons and households having annual incomes

610

of not more than 140 percent of area median income. The plans are

611

intended to increase the availability of affordable residential

612

units by combining local resources and cost-saving measures into

613

a local housing partnership and using private and public funds to

614

reduce the cost of housing.

615

(b) Local housing assistance plans may allocate funds to:

616

1. Implement local housing assistance strategies for the

617

provision of affordable housing.

618

2. Supplement funds available to the corporation to provide

619

enhanced funding of state housing programs within the county or

620

the eligible municipality.

621

3. Provide the local matching share of federal affordable

622

housing grants or programs.

623

4. Fund emergency repairs, including, but not limited to,

624

repairs performed by existing service providers under

625

weatherization assistance programs under ss. 409.509-409.5093.

626

5. Further the housing element of the local government

627

comprehensive plan adopted pursuant to s. 163.3184, specific to

628

affordable housing.

629

(3)(a) Each local housing assistance plan shall include a

630

definition of essential service personnel for the county or

631

eligible municipality, including, but not limited to, teachers

632

and educators, other school district, community college, and

633

university employees, police and fire personnel, health care

634

personnel, skilled building trades personnel, and other job

635

categories.

636

(b) Each county and each eligible municipality is

637

encouraged to develop a strategy within its local housing

638

assistance plan that emphasizes the recruitment and retention of

639

essential service personnel. The local government is encouraged

640

to involve public and private sector employers. Compliance with

641

the eligibility criteria established under this strategy shall be

642

verified by the county or eligible municipality.

643

644

encouraged to develop a strategy within its local housing

645

assistance plan that addresses the needs of persons who are

646

deprived of affordable housing due to the closure of a mobile

647

home park or the conversion of affordable rental units to

648

condominiums.

649

(d) Each county and each eligible municipality shall

650

describe initiatives in the local housing assistance plan to

651

encourage or require innovative design, green building

652

principles, storm-resistant construction, or other elements that

653

reduce long-term costs relating to maintenance, utilities, or

654

insurance.

655

(e) Each county and each eligible municipality is

656

encouraged to develop a strategy within its local housing

657

assistance plan which provides program funds for the preservation

658

of assisted housing or assisted housing developments.

659

(5) The following criteria apply to awards made to eligible

660

sponsors or eligible persons for the purpose of providing

661

eligible housing:

662

(a) At least 65 percent of the funds made available in each

663

county and eligible municipality from the local housing

664

distribution must be reserved for home ownership for eligible

665

persons.

666

(b) At least 75 percent of the funds made available in each

667

county and eligible municipality from the local housing

668

distribution must be reserved for construction, rehabilitation,

669

or emergency repair of affordable, eligible housing.

670

671

each county and eligible municipality from the local housing

672

distribution may be used for manufactured housing constructed

673

after June 1994 and installed in accordance with the installation

674

standards for mobile or manufactured homes contained in rules of

675

the Department of Highway Safety and Motor Vehicles.

676

(d)(c) The sales price or value of new or existing eligible

677

housing may not exceed 90 percent of the average area purchase

678

price in the statistical area in which the eligible housing is

679

located. Such average area purchase price may be that calculated

680

for any 12-month period beginning not earlier than the fourth

681

calendar year prior to the year in which the award occurs or as

682

otherwise established by the United States Department of the

683

Treasury.

684

(e)(d)1. All units constructed, rehabilitated, or otherwise

685

assisted with the funds provided from the local housing

686

assistance trust fund must be occupied by very-low-income

687

persons, low-income persons, and moderate-income persons except

688

as otherwise provided in this section.

689

2. At least 30 percent of the funds deposited into the

690

local housing assistance trust fund must be reserved for awards

691

to very-low-income persons or eligible sponsors who will serve

692

very-low-income persons and at least an additional 30 percent of

693

the funds deposited into the local housing assistance trust fund

694

must be reserved for awards to low-income persons or eligible

695

sponsors who will serve low-income persons. This subparagraph

696

does not apply to a county or an eligible municipality that

697

includes, or has included within the previous 5 years, an area of

698

critical state concern designated or ratified by the Legislature

699

for which the Legislature has declared its intent to provide

700

affordable housing. The exemption created by this act expires on

701

July 1, 2013 2008.

702

(f)(e) Loans shall be provided for periods not exceeding 30

703

years, except for deferred payment loans or loans that extend

704

beyond 30 years which continue to serve eligible persons.

705

(g)(f) Loans or grants for eligible rental housing

706

constructed, rehabilitated, or otherwise assisted from the local

707

housing assistance trust fund must be subject to recapture

708

requirements as provided by the county or eligible municipality

709

in its local housing assistance plan unless reserved for eligible

710

persons for 15 years or the term of the assistance, whichever

711

period is longer. Eligible sponsors that offer rental housing for

712

sale before 15 years or that have remaining mortgages funded

713

under this program must give a first right of refusal to eligible

714

nonprofit organizations for purchase at the current market value

715

for continued occupancy by eligible persons.

716

(h)(g) Loans or grants for eligible owner-occupied housing

717

constructed, rehabilitated, or otherwise assisted from proceeds

718

provided from the local housing assistance trust fund shall be

719

subject to recapture requirements as provided by the county or

720

eligible municipality in its local housing assistance plan.

721

(i)(h) The total amount of monthly mortgage payments or the

722

amount of monthly rent charged by the eligible sponsor or her or

723

his designee must be made affordable.

724

(j)(i) The maximum sales price or value per unit and the

725

maximum award per unit for eligible housing benefiting from

726

awards made pursuant to this section must be established in the

727

local housing assistance plan.

728

(k)(j) The benefit of assistance provided through the State

729

Housing Initiatives Partnership Program must accrue to eligible

730

persons occupying eligible housing. This provision shall not be

731

construed to prohibit use of the local housing distribution funds

732

for a mixed income rental development.

733

(l)(k) Funds from the local housing distribution not used

734

to meet the criteria established in paragraph (a) or paragraph

735

(b) or not used for the administration of a local housing

736

assistance plan must be used for housing production and finance

737

activities, including, but not limited to, financing

738

preconstruction activities or the purchase of existing units,

739

providing rental housing, and providing home ownership training

740

to prospective home buyers and owners of homes assisted through

741

the local housing assistance plan.

742

1. Notwithstanding the provisions of paragraphs (a) and

743

(b), program income as defined in s. 420.9071(26) s. 420.9071(24)

744

may also be used to fund activities described in this paragraph.

745

2. Where preconstruction due diligence activities conducted

746

as part of a preservation strategy show that preservation of the

747

units is not feasible and will not result in the production of an

748

eligible unit, such costs shall be deemed a program expense

749

rather than an administrative expense if such program expenses do

750

not exceed 3 percent of the annual local housing distribution.

751

(m) Each county and each eligible municipality may award

752

funds as a grant for construction, rehabilitation, or repair as

753

part of disaster recovery or emergency repairs or to remedy

754

accessibility or health and safety deficiencies. Any other grants

755

must be approved as part of the local housing assistance plan.

756

757

If both an award under the local housing assistance plan and

758

federal low-income housing tax credits are used to assist a

759

project and there is a conflict between the criteria prescribed

760

in this subsection and the requirements of s. 42 of the Internal

761

Revenue Code of 1986, as amended, the county or eligible

762

municipality may resolve the conflict by giving precedence to the

763

requirements of s. 42 of the Internal Revenue Code of 1986, as

764

amended, in lieu of following the criteria prescribed in this

765

subsection with the exception of paragraphs (a) and (d) of this

766

subsection.

767

(7) The moneys deposited in the local housing assistance

768

trust fund shall be used to administer and implement the local

769

housing assistance plan. The cost of administering the plan may

770

not exceed 5 percent of the local housing distribution moneys and

771

program income deposited into the trust fund. A county or an

772

eligible municipality may not exceed the 5-percent limitation on

773

administrative costs, unless its governing body finds, by

774

resolution, that 5 percent of the local housing distribution plus

775

5 percent of program income is insufficient to adequately pay the

776

necessary costs of administering the local housing assistance

777

plan. The cost of administering the program may not exceed 10

778

percent of the local housing distribution plus 10 5 percent of

779

program income deposited into the trust fund, except that small

780

counties, as defined in s. 120.52(17), and eligible

781

municipalities receiving a local housing distribution of up to

782

$350,000 may use up to 10 percent of program income for

783

administrative costs.

784

(8) Pursuant to s. 420.531, the corporation shall provide

785

training and technical assistance to local governments regarding

786

the creation of partnerships, the design of local housing

787

assistance strategies, the implementation of local housing

788

incentive strategies, and the provision of support services.

789

(10) Each county or eligible municipality shall submit to

790

the corporation by September 15 of each year a report of its

791

affordable housing programs and accomplishments through June 30

792

immediately preceding submittal of the report. The report shall

793

be certified as accurate and complete by the local government's

794

chief elected official or his or her designee. Transmittal of the

795

annual report by a county's or eligible municipality's chief

796

elected official, or his or her designee, certifies that the

797

local housing incentive strategies, or, if applicable, the local

798

housing incentive plan, have been implemented or are in the

799

process of being implemented pursuant to the adopted schedule for

800

implementation. The report must include, but is not limited to:

801

(a) The number of households served by income category,

802

age, family size, and race, and data regarding any special needs

803

populations such as farmworkers, homeless persons, persons with

804

disabilities, and the elderly. Counties shall report this

805

information separately for households served in the

806

unincorporated area and each municipality within the county.

807

(h) Such other data or affordable housing accomplishments

808

considered significant by the reporting county or eligible

809

municipality or by the corporation.

810

(13)

811

(b) If, as a result of its review of the annual report, the

812

corporation determines that a county or eligible municipality has

813

failed to implement a local housing incentive strategy, or, if

814

applicable, a local housing incentive plan, it shall send a

815

notice of termination of the local government's share of the

816

local housing distribution by certified mail to the affected

817

county or eligible municipality.

818

1. The notice must specify a date of termination of the

819

funding if the affected county or eligible municipality does not

820

implement the plan or strategy and provide for a local response.

821

A county or eligible municipality shall respond to the

822

corporation within 30 days after receipt of the notice of

823

termination.

824

2. The corporation shall consider the local response that

825

extenuating circumstances precluded implementation and grant an

826

extension to the timeframe for implementation. Such an extension

827

shall be made in the form of an extension agreement that provides

828

a timeframe for implementation. The chief elected official of a

829

county or eligible municipality or his or her designee shall have

830

the authority to enter into the agreement on behalf of the local

831

government.

832

3. If the county or the eligible municipality has not

833

implemented the incentive strategy or entered into an extension

834

agreement by the termination date specified in the notice, the

835

local housing distribution share terminates, and any uncommitted

836

local housing distribution funds held by the affected county or

837

eligible municipality in its local housing assistance trust fund

838

shall be transferred to the Local Government Housing Trust Fund

839

to the credit of the corporation to administer pursuant to s.

840

420.9072 s. 420.9078.

841

4.a. If the affected local government fails to meet the

842

timeframes specified in the agreement, the corporation shall

843

terminate funds. The corporation shall send a notice of

844

termination of the local government's share of the local housing

845

distribution by certified mail to the affected local government.

846

The notice shall specify the termination date, and any

847

uncommitted funds held by the affected local government shall be

848

transferred to the Local Government Housing Trust Fund to the

849

credit of the corporation to administer pursuant to s. 420.9072

850

s. 420.9078.

851

b. If the corporation terminates funds to a county, but an

852

eligible municipality receiving a local housing distribution

853

pursuant to an interlocal agreement maintains compliance with

854

program requirements, the corporation shall thereafter distribute

855

directly to the participating eligible municipality its share

856

calculated in the manner provided in s. 420.9072.

857

c. Any county or eligible municipality whose local

858

distribution share has been terminated may subsequently elect to

859

receive directly its local distribution share by adopting the

860

ordinance, resolution, and local housing assistance plan in the

861

manner and according to the procedures provided in ss. 420.907-

862

420.9079.

863

(14) If the corporation determines that a county or

864

eligible municipality has expended program funds for an

865

ineligible activity, the corporation shall require such funds to

866

be repaid to the Local Housing Assistance Trust Fund. Such

867

repayment may not be made with funds from the State Housing

868

Initiatives Partnership Program.

869

Section 9. Subsections (2), (5), and (6) and paragraph (a)

870

of subsection (7) of section 420.9076, Florida Statutes, are

871

amended to read:

872

420.9076 Adoption of affordable housing incentive

873

strategies; committees.--

874

(2) The governing board of a county or municipality shall

875

appoint the members of the affordable housing advisory committee

876

by resolution. Pursuant to the terms of any interlocal agreement,

877

a county and municipality may create and jointly appoint an

878

advisory committee to prepare a joint plan. The ordinance adopted

879

pursuant to s. 420.9072 which creates the advisory committee or

880

the resolution appointing the advisory committee members must

881

provide for 11 committee members and their terms. The committee

882

must include:

883

(a) One citizen who is actively engaged in the residential

884

home building industry in connection with affordable housing.

885

(b) One citizen who is actively engaged in the banking or

886

mortgage banking industry in connection with affordable housing.

887

888

labor actively engaged in home building in connection with

889

affordable housing.

890

(d) One citizen who is actively engaged as an advocate for

891

low-income persons in connection with affordable housing.

892

(e) One citizen who is actively engaged as a for-profit

893

provider of affordable housing.

894

(f) One citizen who is actively engaged as a not-for-profit

895

provider of affordable housing.

896

(g) One citizen who is actively engaged as a real estate

897

professional in connection with affordable housing.

898

(h) One citizen who actively serves on the local planning

899

agency pursuant to s. 163.3174. If the local planning agency is

900

comprised of the county or municipality governing body, the

901

governing body may appoint a designee who is knowledgeable in the

902

local planning process.

903

(i) One citizen who resides within the jurisdiction of the

904

local governing body making the appointments.

905

(j) One citizen who represents employers within the

906

jurisdiction.

907

(k) One citizen who represents essential services

908

personnel, as defined in the local housing assistance plan.

909

910

If a county or eligible municipality whether due to its small

911

size, the presence of a conflict of interest by prospective

912

appointees, or other reasonable factor, is unable to appoint a

913

citizen actively engaged in these activities in connection with

914

affordable housing, a citizen engaged in the activity without

915

regard to affordable housing may be appointed. Local governments

916

that receive the minimum allocation under the State Housing

917

Initiatives Partnership Program may elect to appoint an

918

affordable housing advisory committee with fewer than 11

919

representatives if they are unable to find representatives who

920

meet the criteria of paragraphs (a)-(k).

921

(5) The approval by the advisory committee of its local

922

housing incentive strategies recommendations and its review of

923

local government implementation of previously recommended

924

strategies must be made by affirmative vote of a majority of the

925

membership of the advisory committee taken at a public hearing.

926

Notice of the time, date, and place of the public hearing of the

927

advisory committee to adopt its evaluation and final local

928

housing incentive strategies recommendations must be published in

929

a newspaper of general paid circulation in the county. The notice

930

must contain a short and concise summary of the evaluation and

931

local housing incentives strategies recommendations to be

932

considered by the advisory committee. The notice must state the

933

public place where a copy of the evaluation and tentative

934

advisory committee recommendations can be obtained by interested

935

persons. The final report, evaluation, and recommendations shall

936

be submitted to the corporation.

937

(6) Within 90 days after the date of receipt of the

938

evaluation and local housing incentive strategies recommendations

939

from the advisory committee, the governing body of the appointing

940

local government shall adopt an amendment to its local housing

941

assistance plan to incorporate the local housing incentive

942

strategies it will implement within its jurisdiction. The

943

amendment must include, at a minimum, the local housing incentive

944

strategies required under s. 420.9071(17) s. 420.9071(16). The

945

local government must consider the strategies specified in

946

paragraphs (4)(a)-(k) as recommended by the advisory committee.

947

(7) The governing board of the county or the eligible

948

municipality shall notify the corporation by certified mail of

949

its adoption of an amendment of its local housing assistance plan

950

to incorporate local housing incentive strategies. The notice

951

must include a copy of the approved amended plan.

952

(a) If the corporation fails to receive timely the approved

953

amended local housing assistance plan to incorporate local

954

housing incentive strategies, a notice of termination of its

955

share of the local housing distribution shall be sent by

956

certified mail by the corporation to the affected county or

957

eligible municipality. The notice of termination must specify a

958

date of termination of the funding if the affected county or

959

eligible municipality has not adopted an amended local housing

960

assistance plan to incorporate local housing incentive

961

strategies. If the county or the eligible municipality has not

962

adopted an amended local housing assistance plan to incorporate

963

local housing incentive strategies by the termination date

964

specified in the notice of termination, the local distribution

965

share terminates; and any uncommitted local distribution funds

966

held by the affected county or eligible municipality in its local

967

housing assistance trust fund shall be transferred to the Local

968

Government Housing Trust Fund to the credit of the corporation to

969

administer the local government housing program pursuant to s.

970

420.9072 s. 420.9078.

971

Section 10. Subsection (6) of section 421.08, Florida

972

Statutes, is amended to read:

973

421.08 Powers of authority.--An authority shall constitute

974

a public body corporate and politic, exercising the public and

975

essential governmental functions set forth in this chapter, and

976

having all the powers necessary or convenient to carry out and

977

effectuate the purpose and provisions of this chapter, including

978

the following powers in addition to others herein granted:

979

(6) Within its area of operation: to investigate into

980

living, dwelling, and housing conditions and into the means and

981

methods of improving such conditions; to determine where slum

982

areas exist or where there is a shortage of decent, safe, and

983

sanitary dwelling accommodations for persons of low income; to

984

make studies and recommendations relating to the problem of

985

clearing, replanning, and reconstruction of slum areas and the

986

problem of providing dwelling accommodations for persons of low

987

income; to administer fair housing ordinances and other

988

ordinances as adopted by cities, counties, or other authorities

989

who wish to contract for administrative services and to cooperate

990

with the city, the county, the state or any political subdivision

991

thereof in action taken in connection with such problems; and to

992

engage in research, studies, and experimentation on the subject

993

of housing. However, the housing authority may not take action to

994

prohibit access to a housing project by a state or local elected

995

official or a candidate for state or local government office.

996

Section 11. Subsection (4) of section 159.807, Florida

997

Statutes, is amended to read:

998

159.807 State allocation pool.--

999

(4)(a) The state allocation pool shall also be used to

1000

provide written confirmations for private activity bonds that are

1001

to be issued by state agencies after June 1, which bonds,

1002

notwithstanding any other provisions of this part, shall receive

1003

priority in the use of the pool available at the time the notice

1004

of intent to issue such bonds is filed with the division.

1005

(b) This subsection does not apply to the Florida Housing

1006

Finance Corporation:

1007

1. Until its allocation pursuant to s. 159.804(3) has been

1008

exhausted, is unavailable, or is inadequate to provide an

1009

allocation pursuant to s. 159.804(3) and any carryforwards of

1010

volume limitation from prior years for the same carryforward

1011

purpose, as that term is defined in s. 146 of the Code, as the

1012

bonds it intends to issue have been completely utilized or have

1013

expired.

1014

2. Prior to July 1 of any year, when housing bonds for

1015

which the Florida Housing Finance Corporation has made an

1016

assignment of its allocation permitted by s. 159.804(3)(c) have

1017

not been issued.

1018

Section 12. Section 420.9078, Florida Statutes, is repealed.

1019

Section 13. Paragraph (p) of subsection (5) of section

1020

212.08, Florida Statutes, is amended to read:

1021

212.08 Sales, rental, use, consumption, distribution, and

1022

storage tax; specified exemptions.--The sale at retail, the

1023

rental, the use, the consumption, the distribution, and the

1024

storage to be used or consumed in this state of the following are

1025

hereby specifically exempt from the tax imposed by this chapter.

1026

(5) EXEMPTIONS; ACCOUNT OF USE.--

1027

(p) Community contribution tax credit for donations.--

1028

1. Authorization.--Persons who are registered with the

1029

department under s. 212.18 to collect or remit sales or use tax

1030

and who make donations to eligible sponsors are eligible for tax

1031

credits against their state sales and use tax liabilities as

1032

provided in this paragraph:

1033

a. The credit shall be computed as 50 percent of the

1034

person's approved annual community contribution.

1035

b. The credit shall be granted as a refund against state

1036

sales and use taxes reported on returns and remitted in the 12

1037

months preceding the date of application to the department for

1038

the credit as required in sub-subparagraph 3.c. If the annual

1039

credit is not fully used through such refund because of

1040

insufficient tax payments during the applicable 12-month period,

1041

the unused amount may be included in an application for a refund

1042

made pursuant to sub-subparagraph 3.c. in subsequent years

1043

against the total tax payments made for such year. Carryover

1044

credits may be applied for a 3-year period without regard to any

1045

time limitation that would otherwise apply under s. 215.26.

1046

c. A person may not receive more than $200,000 in annual

1047

tax credits for all approved community contributions made in any

1048

one year.

1049

d. All proposals for the granting of the tax credit require

1050

the prior approval of the Office of Tourism, Trade, and Economic

1051

Development.

1052

e. The total amount of tax credits which may be granted for

1053

all programs approved under this paragraph, s. 220.183, and s.

1054

624.5105 is $10.5 million annually for projects that provide

1055

homeownership opportunities for low-income or very-low-income

1056

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1057

and (28) and $3.5 million annually for all other projects.

1058

f. A person who is eligible to receive the credit provided

1059

for in this paragraph, s. 220.183, or s. 624.5105 may receive the

1060

credit only under the one section of the person's choice.

1061

2. Eligibility requirements.--

1062

a. A community contribution by a person must be in the

1063

following form:

1064

(I) Cash or other liquid assets;

1065

(II) Real property;

1066

(III) Goods or inventory; or

1067

(IV) Other physical resources as identified by the Office

1068

of Tourism, Trade, and Economic Development.

1069

b. All community contributions must be reserved exclusively

1070

for use in a project. As used in this sub-subparagraph, the term

1071

"project" means any activity undertaken by an eligible sponsor

1072

which is designed to construct, improve, or substantially

1073

rehabilitate housing that is affordable to low-income or very-

1074

low-income households as defined in s. 420.9071(20) and (30) s.

1075

420.9071(19) and (28); designed to provide commercial,

1076

industrial, or public resources and facilities; or designed to

1077

improve entrepreneurial and job-development opportunities for

1078

low-income persons. A project may be the investment necessary to

1079

increase access to high-speed broadband capability in rural

1080

communities with enterprise zones, including projects that result

1081

in improvements to communications assets that are owned by a

1082

business. A project may include the provision of museum

1083

educational programs and materials that are directly related to

1084

any project approved between January 1, 1996, and December 31,

1085

1999, and located in an enterprise zone designated pursuant to s.

1086

290.0065. This paragraph does not preclude projects that propose

1087

to construct or rehabilitate housing for low-income or very-low-

1088

income households on scattered sites. With respect to housing,

1089

contributions may be used to pay the following eligible low-

1090

income and very-low-income housing-related activities:

1091

(I) Project development impact and management fees for low-

1092

income or very-low-income housing projects;

1093

(II) Down payment and closing costs for eligible persons,

1094

as defined in s. 420.9071(20) and (30) s. 420.9071(19) and (28);

1095

(III) Administrative costs, including housing counseling

1096

and marketing fees, not to exceed 10 percent of the community

1097

contribution, directly related to low-income or very-low-income

1098

projects; and

1099

(IV) Removal of liens recorded against residential property

1100

by municipal, county, or special district local governments when

1101

satisfaction of the lien is a necessary precedent to the transfer

1102

of the property to an eligible person, as defined in s.

1103

420.9071(20) and (30) s. 420.9071(19) and (28), for the purpose

1104

of promoting home ownership. Contributions for lien removal must

1105

be received from a nonrelated third party.

1106

c. The project must be undertaken by an "eligible sponsor,"

1107

which includes:

1108

(I) A community action program;

1109

(II) A nonprofit community-based development organization

1110

whose mission is the provision of housing for low-income or very-

1111

low-income households or increasing entrepreneurial and job-

1112

development opportunities for low-income persons;

1113

(III) A neighborhood housing services corporation;

1114

(IV) A local housing authority created under chapter 421;

1115

(V) A community redevelopment agency created under s.

1116

163.356;

1117

(VI) The Florida Industrial Development Corporation;

1118

(VII) A historic preservation district agency or

1119

organization;

1120

(VIII) A regional workforce board;

1121

(IX) A direct-support organization as provided in s.

1122

1009.983;

1123

(X) An enterprise zone development agency created under s.

1124

290.0056;

1125

(XI) A community-based organization incorporated under

1126

chapter 617 which is recognized as educational, charitable, or

1127

scientific pursuant to s. 501(c)(3) of the Internal Revenue Code

1128

and whose bylaws and articles of incorporation include affordable

1129

housing, economic development, or community development as the

1130

primary mission of the corporation;

1131

(XII) Units of local government;

1132

(XIII) Units of state government; or

1133

(XIV) Any other agency that the Office of Tourism, Trade,

1134

and Economic Development designates by rule.

1135

1136

In no event may A contributing person may not have a financial

1137

interest in the eligible sponsor.

1138

d. The project must be located in an area designated an

1139

enterprise zone or a Front Porch Florida Community pursuant to s.

1140

20.18(6), unless the project increases access to high-speed

1141

broadband capability for rural communities with enterprise zones

1142

but is physically located outside the designated rural zone

1143

boundaries. Any project designed to construct or rehabilitate

1144

housing for low-income or very-low-income households as defined

1145

in s. 420.9071(20) and (30) s. 420.9071(19) and (28) is exempt

1146

from the area requirement of this sub-subparagraph.

1147

e.(I) If, during the first 10 business days of the state

1148

fiscal year, eligible tax credit applications for projects that

1149

provide homeownership opportunities for low-income or very-low-

1150

income households as defined in s. 420.9071(20) and (30) s.

1151

420.9071(19) and (28) are received for less than the annual tax

1152

credits available for those projects, the Office of Tourism,

1153

Trade, and Economic Development shall grant tax credits for those

1154

applications and shall grant remaining tax credits on a first-

1155

come, first-served basis for any subsequent eligible applications

1156

received before the end of the state fiscal year. If, during the

1157

first 10 business days of the state fiscal year, eligible tax

1158

credit applications for projects that provide homeownership

1159

opportunities for low-income or very-low-income households as

1160

defined in s. 420.9071(20) and (30) s. 420.9071(19) and (28) are

1161

received for more than the annual tax credits available for those

1162

projects, the office shall grant the tax credits for those

1163

applications as follows:

1164

(A) If tax credit applications submitted for approved

1165

projects of an eligible sponsor do not exceed $200,000 in total,

1166

the credits shall be granted in full if the tax credit

1167

applications are approved.

1168

(B) If tax credit applications submitted for approved

1169

projects of an eligible sponsor exceed $200,000 in total, the

1170

amount of tax credits granted pursuant to sub-sub-sub-

1171

subparagraph (A) shall be subtracted from the amount of available

1172

tax credits, and the remaining credits shall be granted to each

1173

approved tax credit application on a pro rata basis.

1174

(II) If, during the first 10 business days of the state

1175

fiscal year, eligible tax credit applications for projects other

1176

than those that provide homeownership opportunities for low-

1177

income or very-low-income households as defined in s.

1178

420.9071(20) and (30) s. 420.9071(19) and (28) are received for

1179

less than the annual tax credits available for those projects,

1180

the office shall grant tax credits for those applications and

1181

shall grant remaining tax credits on a first-come, first-served

1182

basis for any subsequent eligible applications received before

1183

the end of the state fiscal year. If, during the first 10

1184

business days of the state fiscal year, eligible tax credit

1185

applications for projects other than those that provide

1186

homeownership opportunities for low-income or very-low-income

1187

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1188

and (28) are received for more than the annual tax credits

1189

available for those projects, the office shall grant the tax

1190

credits for those applications on a pro rata basis.

1191

3. Application requirements.--

1192

a. Any eligible sponsor seeking to participate in this

1193

program must submit a proposal to the Office of Tourism, Trade,

1194

and Economic Development which sets forth the name of the

1195

sponsor, a description of the project, and the area in which the

1196

project is located, together with such supporting information as

1197

is prescribed by rule. The proposal must also contain a

1198

resolution from the local governmental unit in which the project

1199

is located certifying that the project is consistent with local

1200

plans and regulations.

1201

b. Any person seeking to participate in this program must

1202

submit an application for tax credit to the office which sets

1203

forth the name of the sponsor, a description of the project, and

1204

the type, value, and purpose of the contribution. The sponsor

1205

shall verify the terms of the application and indicate its

1206

receipt of the contribution, which verification must be in

1207

writing and accompany the application for tax credit. The person

1208

must submit a separate tax credit application to the office for

1209

each individual contribution that it makes to each individual

1210

project.

1211

c. Any person who has received notification from the office

1212

that a tax credit has been approved must apply to the department

1213

to receive the refund. Application must be made on the form

1214

prescribed for claiming refunds of sales and use taxes and be

1215

accompanied by a copy of the notification. A person may submit

1216

only one application for refund to the department within any 12-

1217

month period.

1218

4. Administration.--

1219

a. The Office of Tourism, Trade, and Economic Development

1220

may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary

1221

to administer this paragraph, including rules for the approval or

1222

disapproval of proposals by a person.

1223

b. The decision of the office must be in writing, and, if

1224

approved, the notification shall state the maximum credit

1225

allowable to the person. Upon approval, the office shall transmit

1226

a copy of the decision to the Department of Revenue.

1227

c. The office shall periodically monitor all projects in a

1228

manner consistent with available resources to ensure that

1229

resources are used in accordance with this paragraph; however,

1230

each project must be reviewed at least once every 2 years.

1231

d. The office shall, in consultation with the Department of

1232

Community Affairs and the statewide and regional housing and

1233

financial intermediaries, market the availability of the

1234

community contribution tax credit program to community-based

1235

organizations.

1236

5. Expiration.--This paragraph expires June 30, 2015;

1237

however, any accrued credit carryover that is unused on that date

1238

may be used until the expiration of the 3-year carryover period

1239

for such credit.

1240

Section 14. Paragraph (t) of subsection (1) of section

1241

220.03, Florida Statutes, is amended to read:

1242

220.03 Definitions.--

1243

(1) SPECIFIC TERMS.--When used in this code, and when not

1244

otherwise distinctly expressed or manifestly incompatible with

1245

the intent thereof, the following terms shall have the following

1246

meanings:

1247

(t) "Project" means any activity undertaken by an eligible

1248

sponsor, as defined in s. 220.183(2)(c), which is designed to

1249

construct, improve, or substantially rehabilitate housing that is

1250

affordable to low-income or very-low-income households as defined

1251

in s. 420.9071(20) and (30) s. 420.9071(19) and (28); designed to

1252

provide commercial, industrial, or public resources and

1253

facilities; or designed to improve entrepreneurial and job-

1254

development opportunities for low-income persons. A project may

1255

be the investment necessary to increase access to high-speed

1256

broadband capability in rural communities with enterprise zones,

1257

including projects that result in improvements to communications

1258

assets that are owned by a business. A project may include the

1259

provision of museum educational programs and materials that are

1260

directly related to any project approved between January 1, 1996,

1261

and December 31, 1999, and located in an enterprise zone

1262

designated pursuant to s. 290.0065. This paragraph does not

1263

preclude projects that propose to construct or rehabilitate low-

1264

income or very-low-income housing on scattered sites. With

1265

respect to housing, contributions may be used to pay the

1266

following eligible project-related activities:

1267

1. Project development, impact, and management fees for

1268

low-income or very-low-income housing projects;

1269

2. Down payment and closing costs for eligible persons, as

1270

defined in s. 420.9071(20) and (30) s. 420.9071(19) and (28);

1271

3. Administrative costs, including housing counseling and

1272

marketing fees, not to exceed 10 percent of the community

1273

contribution, directly related to low-income or very-low-income

1274

projects; and

1275

4. Removal of liens recorded against residential property

1276

by municipal, county, or special-district local governments when

1277

satisfaction of the lien is a necessary precedent to the transfer

1278

of the property to an eligible person, as defined in s.

1279

420.9071(20) and (30) s. 420.9071(19) and (28), for the purpose

1280

of promoting home ownership. Contributions for lien removal must

1281

be received from a nonrelated third party.

1282

1283

The provisions of this paragraph shall expire and be void on June

1284

30, 2015.

1285

Section 15. Paragraph (c) of subsection (1) and paragraphs

1286

(b) and (d) of subsection (2) of section 220.183, Florida

1287

Statutes, are amended to read:

1288

220.183 Community contribution tax credit.--

1289

(1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX

1290

CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM

1291

SPENDING.--

1292

1293

all programs approved under this section, s. 212.08(5)(p), and s.

1294

624.5105 is $10.5 million annually for projects that provide

1295

homeownership opportunities for low-income or very-low-income

1296

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1297

and (28) and $3.5 million annually for all other projects.

1298

(2) ELIGIBILITY REQUIREMENTS.--

1299

(b)1. All community contributions must be reserved

1300

exclusively for use in projects as defined in s. 220.03(1)(t).

1301

2. If, during the first 10 business days of the state

1302

fiscal year, eligible tax credit applications for projects that

1303

provide homeownership opportunities for low-income or very-low-

1304

income households as defined in s. 420.9071(20) and (30) s.

1305

420.9071(19) and (28) are received for less than the annual tax

1306

credits available for those projects, the Office of Tourism,

1307

Trade, and Economic Development shall grant tax credits for those

1308

applications and shall grant remaining tax credits on a first-

1309

come, first-served basis for any subsequent eligible applications

1310

received before the end of the state fiscal year. If, during the

1311

first 10 business days of the state fiscal year, eligible tax

1312

credit applications for projects that provide homeownership

1313

opportunities for low-income or very-low-income households as

1314

defined in s. 420.9071(20) and (30) s. 420.9071(19) and (28) are

1315

received for more than the annual tax credits available for those

1316

projects, the office shall grant the tax credits for those

1317

applications as follows:

1318

a. If tax credit applications submitted for approved

1319

projects of an eligible sponsor do not exceed $200,000 in total,

1320

the credit shall be granted in full if the tax credit

1321

applications are approved.

1322

b. If tax credit applications submitted for approved

1323

projects of an eligible sponsor exceed $200,000 in total, the

1324

amount of tax credits granted under sub-subparagraph a. shall be

1325

subtracted from the amount of available tax credits, and the

1326

remaining credits shall be granted to each approved tax credit

1327

application on a pro rata basis.

1328

3. If, during the first 10 business days of the state

1329

fiscal year, eligible tax credit applications for projects other

1330

than those that provide homeownership opportunities for low-

1331

income or very-low-income households as defined in s.

1332

420.9071(20) and (30) s. 420.9071(19) and (28) are received for

1333

less than the annual tax credits available for those projects,

1334

the office shall grant tax credits for those applications and

1335

shall grant remaining tax credits on a first-come, first-served

1336

basis for any subsequent eligible applications received before

1337

the end of the state fiscal year. If, during the first 10

1338

business days of the state fiscal year, eligible tax credit

1339

applications for projects other than those that provide

1340

homeownership opportunities for low-income or very-low-income

1341

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1342

and (28) are received for more than the annual tax credits

1343

available for those projects, the office shall grant the tax

1344

credits for those applications on a pro rata basis.

1345

(d) The project shall be located in an area designated as

1346

an enterprise zone or a Front Porch Florida Community pursuant to

1347

s. 20.18(6). Any project designed to construct or rehabilitate

1348

housing for low-income or very-low-income households as defined

1349

in s. 420.9071(20) and (30) s. 420.9071(19) and (28) is exempt

1350

from the area requirement of this paragraph. This section does

1351

not preclude projects that propose to construct or rehabilitate

1352

housing for low-income or very-low-income households on scattered

1353

sites. Any project designed to provide increased access to high-

1354

speed broadband capabilities which includes coverage of a rural

1355

enterprise zone may locate the project's infrastructure in any

1356

area of a rural county.

1357

Section 16. Paragraph (c) of subsection (1) and paragraphs

1358

(d) and (e) of subsection (2) of section 624.5105, Florida

1359

Statutes, are amended to read:

1360

624.5105 Community contribution tax credit; authorization;

1361

limitations; eligibility and application requirements;

1362

administration; definitions; expiration.--

1363

(1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.--

1364

1365

all programs approved under this section and ss. 212.08(5)(p) and

1366

220.183 is $10.5 million annually for projects that provide

1367

homeownership opportunities for low-income or very-low-income

1368

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1369

and (28) and $3.5 million annually for all other projects.

1370

(2) ELIGIBILITY REQUIREMENTS.--

1371

(d) The project shall be located in an area designated as

1372

an enterprise zone or a Front Porch Community pursuant to s.

1373

20.18(6). Any project designed to construct or rehabilitate

1374

housing for low-income or very-low-income households as defined

1375

in s. 420.9071(20) and (30) s. 420.9071(19) and (28) is exempt

1376

from the area requirement of this paragraph.

1377

(e)1. If, during the first 10 business days of the state

1378

fiscal year, eligible tax credit applications for projects that

1379

provide homeownership opportunities for low-income or very-low-

1380

income households as defined in s. 420.9071(20) and (30) s.

1381

420.9071(19) and (28) are received for less than the annual tax

1382

credits available for those projects, the Office of Tourism,

1383

Trade, and Economic Development shall grant tax credits for those

1384

applications and shall grant remaining tax credits on a first-

1385

come, first-served basis for any subsequent eligible applications

1386

received before the end of the state fiscal year. If, during the

1387

first 10 business days of the state fiscal year, eligible tax

1388

credit applications for projects that provide homeownership

1389

opportunities for low-income or very-low-income households as

1390

defined in s. 420.9071(20) and (30) s. 420.9071(19) and (28) are

1391

received for more than the annual tax credits available for those

1392

projects, the office shall grant the tax credits for those

1393

applications as follows:

1394

a. If tax credit applications submitted for approved

1395

projects of an eligible sponsor do not exceed $200,000 in total,

1396

the credits shall be granted in full if the tax credit

1397

applications are approved.

1398

b. If tax credit applications submitted for approved

1399

projects of an eligible sponsor exceed $200,000 in total, the

1400

amount of tax credits granted under sub-subparagraph a. shall be

1401

subtracted from the amount of available tax credits, and the

1402

remaining credits shall be granted to each approved tax credit

1403

application on a pro rata basis.

1404

2. If, during the first 10 business days of the state

1405

fiscal year, eligible tax credit applications for projects other

1406

than those that provide homeownership opportunities for low-

1407

income or very-low-income households as defined in s.

1408

420.9071(20) and (30) s. 420.9071(19) and (28) are received for

1409

less than the annual tax credits available for those projects,

1410

the office shall grant tax credits for those applications and

1411

shall grant remaining tax credits on a first-come, first-served

1412

basis for any subsequent eligible applications received before

1413

the end of the state fiscal year. If, during the first 10

1414

business days of the state fiscal year, eligible tax credit

1415

applications for projects other than those that provide

1416

homeownership opportunities for low-income or very-low-income

1417

households as defined in s. 420.9071(20) and (30) s. 420.9071(19)

1418

and (28) are received for more than the annual tax credits

1419

available for those projects, the office shall grant the tax

1420

credits for those applications on a pro rata basis.

1421

Section 17. This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.