FL S0842

Authorizes charter counties or consolidated county governments with populations of 900,000+ to levy a discretionary surtax on documents up to 45 cents per $100 of consideration to fund an Affordable Housing Trust Fund

Requires at least 50% of housing assistance funds benefit low-income families (≤80% median income) and at least 10% assist income-eligible individuals with disabilities

Mandates at least 35% of surtax revenues be used for homeownership assistance and at least 35% for construction, rehabilitation, and purchase of rental housing units, with no more than 50% for new construction

Creates a housing assistance voucher program allowing employers who paid the surtax to receive allocations up to 50% of surtax paid for employee down payment assistance within 5 miles of the employer's location

Requires voter approval by referendum at a general election before the surtax can be levied, with OPPAGA mandated to review the program and report to the Governor and Legislature by January 1, 2024, and every 5 years thereafter