By David Beasley | The Center Square
A 2023 Florida law designed to generate more affordable housing has produced “real gains but also real friction,” according to a nonprofit taxpayer group.
The Live Local Act was designed to increase the number of affordable housing units through property tax incentives and streamlined approval of construction projects, according to a new report by Florida TaxWatch.
“The law requires that at least 40% of units in eligible projects remain affordable for 30 years, and it allows multifamily development in commercial, industrial, or mixed-use zones without rezoning, subject to administrative review,” the report states.
So far the law has helped builders construct 3,171 affordable housing units, says the nonprofit taxpayer research institute bills itself an independent, nonpartisan government watchdog.
However, some local governments have opted out of the property tax incentives and financing for the some projects has been difficult for developers to obtain, according to the report.
Although the law has been amended by the legislature to strengthen the law, more changes are needed, TaxWatch concluded.
“Bottom line: the Act is moving units, but opt-outs, financing friction, and uneven local execution are limiting scale,” TaxWatch said. “Sustained collaboration and targeted state incentives can convert early progress into a durable pipeline.”
In order for local governments to opt out of property tax incentives, the project has to be located in a county where there is a surplus of affordable housing. The number of available housing units for households at or below 120% of the Area Median Income has to be greater than the number of residents in that income category in order to opt out of the tax breaks.
“A great many of the taxing authorities that can opt out have, in fact, opted out,” TaxWatch said.
Also, some developers are not taking advantage of the tax breaks even in counties offering them. The report cites Citrus County as an example.
“The county is already facing a shortage of affordable housing based on its current population,” the report states. “Although this property tax exemption incentive is available to development companies, so far Citrus County has yet to receive and approve an application for the property tax exemption authorized under the Act. “
TaxWatch recommends that the Florida legislature consider creating statewide tax credits, a corporate income tax homebuilders to encourage developers to build more affordable single-family homes, and a state low-income tax credit for rental properties.
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Impact on Orange County and Apopka:
In Orange County, the Live Local Act has become both a tool and a tension point. The county, like many across Florida, faces a severe shortage of affordable housing, particularly for households earning below the area median income. Developers in Apopka and other fast-growing communities have expressed interest in using the law’s provisions, but county leaders have wrestled with balancing the need for more units with concerns about the location and scale of certain projects. Some neighborhoods have pushed back, citing traffic, infrastructure strain, and changes to community character as reasons to limit Live Local-driven developments.
Apopka, in particular, has seen proposals tied to the Act emerge in commercial and industrial zones, areas where housing has not traditionally been considered. While this has opened the door to new multifamily projects, it has also sparked friction between developers seeking streamlined approvals and residents worried about density. The law has undeniably created more opportunities to bring affordable housing closer to job centers and schools, but local debates reveal just how difficult it is to implement a one-size-fits-all solution in communities already struggling with growth pressures.
Disclosure: The research and sourcing for the "Impact for Orange County and Apopka" portion of this article were produced using ChatGPT, an AI language model, to enhance research, generate ideas, or draft content. The Apopka Voice performed all final edits and fact-checking to ensure accuracy and alignment with our journalistic standards.
