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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
Chapter 197
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F.S. 197.2526
197.2526 Eligibility for tax deferral for affordable rental housing property.The tax deferral authorized by s. 197.2524 applies only on a pro rata basis to the ad valorem taxes levied on residential units within a property which meet the following conditions:
(1) Units for which the monthly rent along with taxes, insurance, and utilities does not exceed 30 percent of the median adjusted gross annual income as defined in s. 420.0004 for the households described in subsection (2).
(2) Units that are occupied by extremely-low-income persons, very-low-income persons, low-income persons, or moderate-income persons as these terms are defined in s. 420.0004.
History.s. 6, ch. 2007-198; s. 17, ch. 2011-151.
Note.Former s. 197.3071.