Powder House Advisory — Florida Live Local Property Tax Exemptions

Florida's Live Local
Tax Exemption, Handled

We help institutional owners of Florida multifamily secure and keep the Live Local Act's Missing Middle property tax exemption — from eligibility through annual renewal.

Assess a Property How It Works
The Exemption

One of the largest tax benefits in Florida multifamily

Florida's Live Local Act grants an ad valorem property tax exemption to qualifying newer multifamily developments that set aside units at workforce-affordable rents. It must be applied for correctly, certified annually, and defended at the county level. That is what we do.

75%
Exemption

On qualifying units serving households between 80% and 120% of area median income.

100%
Exemption

On qualifying units serving households at or below 80% of area median income.

Eligibility generally requires 70+ units in a development, improvements substantially completed within the last five years, rent limits, and timely filings with the state and county property appraiser. Details vary by county and change with legislation.

Services

From eligibility to exemption

I
Eligibility Analysis

Unit-level review of rents, AMI limits, completion dates, and county posture to size the exemption before you commit.

II
Application Support

We prepare the exemption application and supporting certifications, aligned to each county property appraiser's requirements.

III
Ongoing Compliance

Annual recertification, rent-limit monitoring, and documentation so the exemption survives audit and renewal.

IV
White-Glove Submission

We file directly with the county on your behalf, track deadlines, and handle appraiser correspondence end to end.

Questions

Frequently asked

What is the Live Local Act exemption? +

A Florida ad valorem property tax exemption for qualifying newer multifamily developments that reserve units at workforce-affordable rents — 75% relief on units serving 80–120% of area median income, and 100% on units at or below 80% AMI.

Which properties are candidates? +

Broadly: multifamily developments of more than 70 units, with improvements substantially completed within the past five years, offering qualifying units at or below statutory rent limits. County-level practice matters; we assess each asset individually.

When do applications have to be filed? +

Exemption applications are generally due to the county property appraiser by March 1 for that tax year, with certification steps before filing. Missing the window typically means waiting a full year.

Is this a one-time filing? +

No. Qualification is re-established annually — rents, occupancy, and certifications must be maintained and refiled each year. That ongoing compliance is a core part of our engagement.

How are you compensated? +

Engagements are typically structured as a fixed fee for eligibility and filing, with an annual compliance retainer. We're happy to discuss success-based structures for larger portfolios.

FIND OUT MORE ABOUT YOUR POTENTIAL TAX SAVINGS

A short call is usually enough to tell whether an asset is a candidate — and roughly what the exemption is worth.

hello@powderhouseadvisory.com
(000) 000-0000