SB 1350: Affordable Housing Property Tax Exemptions

GENERAL BILL by McClain

Affordable Housing Property Tax Exemptions; Defining the term “LURA”; revising conditions under which multifamily projects are considered property used for a charitable purpose and are eligible to receive an ad valorem property tax exemption; revising the list of units in multifamily projects which property appraisers are required to exempt; providing that certain annual compliance reports and statements from the Florida Housing Finance Corporation are presumptive evidence that certain properties meet certain limitations, etc.

Current Bill Version Posted: 1/7/2026 02:01 PM

• Senate Committee References (3)

  1. Finance and Tax (FT)
  2. Appropriations (AP)
  3. Rules (RC)

• Related Bills (3)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 1389 (er) by Housing, Agriculture & Tourism Subcommittee Affordable Housing Last Action: 3/13/2026 H Ordered engrossed, then enrolled	Compare
  S 1520 by Calatayud Affordable Housing Property Tax Exemption Last Action: 3/13/2026 S Died in Appropriations	Compare
  S 7046 (c1) by Finance and Tax Taxation Last Action: 3/11/2026 S Laid on Table, refer to CS/HB 1217 -SJ 785	Compare

• Citations - Statute (2)

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  196.1978	Affordable housing property exemption.	Page 3 (pdf)
  420.6075	Research and planning for affordable housing; annual housing report.	Page 11 (pdf)

• Bill History

  S = Senate, H = House

  1/7/2026	S	• Filed
  1/16/2026	S	• Referred to Finance and Tax; Appropriations; Rules
  1/22/2026	S	• Introduced
  3/13/2026	S	• Died in Finance and Tax