FL S0856

Counties, municipalities, and special districts may waive impact fees for supportive housing developed by non-profit corporations that receive at least 75% of annual revenues from state or federal agency contracts

Supportive housing is defined as affordable housing for low-income persons that provides treatment for mental health, substance abuse, or domestic violence, along with on-site services including job training, life skills training, child care, and case management

Qualifying workforce housing projects (4-70 units) in counties with 825,000+ population may receive a 25-year property tax reduction if at least 10% of units serve households earning 60-80% of area median income and 20% serve those earning 60-100% of median income

For the first 16 years, qualifying projects pay operating taxes equal to the base tax (increased annually by 2.5% or CPI, whichever is less); years 17-25 phase out the reduction from 90% down to 10%

Taxpayers must record a rent-restriction covenant, file annual compliance reports under penalty of felony for falsification, and may be liable for back taxes if they fail to meet rent requirements