Florida legislation · 2026 Regular Session
Florida S1520: Affordable Housing Property Tax Exemption
Status: Failed, March 13, 2026
Revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; authorizing certain property owners in a multifamily project to apply for and continue to receive an exemption, etc.
What the bill says
An act relating to the affordable housing property tax exemption; amending s. 196.1978, F.S.; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; authorizing certain property owners in a multifamily project to apply for and continue to receive an exemption; providing applicability; providing an effective date.
From the introduced text, January 9, 2026:
A bill to be entitled An act relating to the affordable housing property tax exemption; amending s. 196.1978, F.S.; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; authorizing certain property owners in a multifamily project to apply for and continue to receive an exemption; providing applicability; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (o) of subsection (3) of section 196.1978, Florida Statutes, is amended to read: 196.1978 Affordable housing property exemption.-- (3) (o)1. Beginning with the 2025 tax roll, a taxing authority may elect, upon adoption of an ordinance or resolution approved by a two-thirds vote of the governing body, not to exempt property under sub-subparagraph (d)1.a. located in a county specified pursuant to subparagraph 2., subject to the conditions of this paragraph. 2. A taxing authority must make a finding in the ordinance or resolution that annual housing reports [DELETED: the most recently] published by the Shimberg Center for Housing Studies [DELETED: Annual] [DELETED: Report, prepared] pursuant to s. 420.6075 [DELETED: ,] identify [DELETED: identifies] that a county that is part of the jurisdiction of the taxing authority is within a metropolitan statistical area or region where, for each of the previous …
Sponsors
- Calatayud, Alexis (R, SD-038) · primary sponsor
Latest actions
- : Died in Appropriations, companion bill(s) passed, see CS/CS/HB 1389 (Ch. 2026-179)
- : Now in Appropriations
- : Favorable by Finance and Tax; YEAS 6 NAYS 0
- : On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
- : Introduced
- : Referred to Finance and Tax; Appropriations; Rules
- : Filed
Votes
- Senate: S 1520 Filed (February 12, 2026): 6 yea, 0 nay, passed
Subjects: Education Pre-K - 12, Finance and Tax, Rules, Appropriations, Appropriations Committee on Pre-K - 12 Education
Common questions
- What is S1520?
- S1520 is a bill in the Florida Legislature (2026 Regular Session): Affordable Housing Property Tax Exemption.
- What does S1520 do?
- In its own words: An act relating to the affordable housing property tax exemption; amending s. 196.1978, F.S.; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; authorizing certain property owners in a multifamily project to apply for and continue to receive an exemption; providing applicability; providing an effective date.
- What is the status of S1520?
- Failed as of March 13, 2026. Latest action: Died in Appropriations, companion bill(s) passed, see CS/CS/HB 1389 (Ch. 2026-179) (March 13, 2026).
- Who sponsored S1520?
- Calatayud, Alexis (R, SD-038).
- Where is the official record for S1520?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/1520
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.