FL H1177

Allows local governments to waive concurrency requirements for brownfield sites subject to a brownfield site rehabilitation agreement under s. 376.80, and designates brownfield areas as transportation concurrency exception areas.

Exempts developments in brownfield areas from concurrency requirements for transportation facilities once deemed to satisfy concurrency, provided they remain subject to a brownfield site rehabilitation agreement and maintain approved density, intensity, and uses.

Expands the definition of "mixed-use project" for building materials tax exemption to include construction in designated brownfield areas of mixed-use units with residential, commercial, or other compatible uses.

Reduces the minimum job creation requirement for brownfield redevelopment bonus refunds from 10 to 5 new full-time permanent jobs and allows $500,000 capital investments creating 5-50 jobs as an alternative to the $2 million investment threshold.

Allows tax credit applications to claim site rehabilitation costs incurred in the calendar year prior to application submission, provided costs are paid in the year the work was performed or by January 31 of the application year.