HomeMy WebLinkAboutResolution No. 848-25 Live Local Act Property Tax ExemptionINSTR# 2025075502 OR BK 11196 PG 438 Page 1 of 2
04/21/2025 08:36 AM Rcpt: 2822530 Rec: 18.50 DS: 0.00 IT: 0.00
Nikki Alvarez-Sowles, Esq., Pasco County Clerk & Comptroller
RESOLUTION NO. 848-25
A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF
ZEPHYRHILLS, FLORIDA, PURSUANT TO SECTION 196.1978(3)(o),
FLORIDA STATUTES, ELECTING TO NOT EXEMPT PROEPRTY UNDER
SECTION 196.1978(3)(d)l.a., FLORIDA STATUTES, COMMONLY KNOWN
AS THE "LIVE LOCAL ACT PROPERTY TAX EXEMPTION."
WHEREAS, Section 196.1978(3), Florida Statutes (the "Live Local Act Property Tax
Exemption") requires the Pasco County Property Appraiser to exempt certain rental properties from
ad valorem taxes if such properties meet the criteria of the Live Act Local Property Tax Exemption;
and
WHEREAS, beginning with the 2025 tax roll, Section 196.1978(3)(o), Florida Statutes,
allows taxing authorities to "opt -out" of providing the Live Local Act Property Tax Exemption to
units in multifamily projects that are used to house natural persons or families whose annual
household income is between 80 and 120 percent of the median annual adjusted gross income for
households within the metropolitan statistical area ("MSA") or, if not within a MSA, within the
county in which the person or family resides (the "80 to 120 Tax Exemption"), if the taxing
authority finds that the latest Shimberg Center for Housing Studies Annual Report, prepared
pursuant to Section 420.6075, Florida Statutes ("Shimberg Annual Report"), identifies that the
number of affordable and available units in the MSA or region is greater than the number of renter
households in the MSA or region for natural persons or families who meet the income criteria for
the 80 to 120 Tax Exemption; and
WHEREAS, the City Council of the City of Zephyrhills hereby finds that the latest
Shimberg Annual Report identifies a surplus of affordable and available units in the Tampa -St.
Petersburg- Clearwater MSA, in which the City of Zephyrhills is located, for those households that
meet the income criteria for the 80 to 120 Tax Exemption; and
WHEREAS, the City Council of the City of Zephyrhills hereby finds that the City of
Zephyrhills is a taxing authority that is eligible for the election in Section 196.1978(3)(o), Florida
Statutes, which allows the City of Zephyrhills to not exempt properties that would otherwise
qualify for the 80 to 120 Tax Exemption.
NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Zephyrhills,
Florida, as follows:
Section 1. The City of Zephyrhills hereby elects not to exempt properties eligible for the
80 to 120 Tax Exemption in Section 196.1978(3)(d)l.a., Florida Statutes, pursuant to the authority
in Sectionl96.1978(3)(o), Florida Statutes, and hereby requests that the Pasco County Property
Appraiser not grant any such exemptions.
Section 2. This resolution applies to all ad valorem property tax levies imposed by the City
of Zephyrhills.
Section 3. This resolution shall take effect on January 1, 2026, and shall expire on January
1, 2027. This resolution may be renewed prior to January 1, 2027, pursuant to Section
196.1978(3)(o), Florida Statutes.
Section 4. This resolution has been duly advertised in accordance with Section 50.011(1),
Florida Statutes. A copy of this resolution shall be provided to the Pasco County Property Appraiser
prior to January 1, 2026.
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OR BK 11196 PG 439 Page 2 of 2
Section 5. The adoption of this resolution shall not constitute an admission that the Live
Local Property Tax Exemption is constitutional or consistent with Section 196.012(7), Florida
Statutes, and shall not constitute an admission that the Shimberg Annual Report is the best method
of determining the current inventory of "affordable and available" housing in the City of
Zephyrhills. If the City of Zephyrhills ceases to qualify for the election in Section 196.1978(3)(o),
Florida Statutes in future years, or if this resolution is determined to be invalid or unenforceable
by the Pasco County Property Appraiser or a court of competent jurisdiction, nothing in this
resolution shall be deemed a waiver of the City of Zephyrhills's right to challenge the Live Local
Act Property Tax Exemption.
DONn A,�RESOLVED in regular session with a quorum present and by a two-thirds
vote of tl ,g001e'riiin' g .1'64y this 14th day of April 2025.
`` 01,
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Attes.�� l
_-
t 0Ricardo-`m. xea��City Clerk Charles E. Proctor
Council President
The foregoing Resolution No: 848-25 was approved by me this 14th day of April 2025.
Melonie Bahr Monson, Mayor
Approved as to legal form and content for the reliance
of the City of Zephyrhills only:
Matthew E. Maggard, Esq.
City Attorney
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