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

• Related Bills (2)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  S 1520 by Calatayud Affordable Housing Property Tax Exemption Last Action: 2/13/2026 S Now in Appropriations	Compare
  S 7046 by Finance and Tax Taxation Last Action: 3/2/2026 S CS by- Appropriations; YEAS 12 NAYS 5	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