November 28, 2020
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HB 0109

1
A bill to be entitled
2An act relating to the community contribution tax credit
3program and affordable housing; amending s. 212.08, F.S.;
4requiring the Office of Tourism, Trade, and Economic
5Development to reserve portions of certain annual tax
6credits for eligible sponsors of certain low-income
7housing projects; providing requirements, criteria, and
8limitations; amending s. 220.03, F.S.; revising a
9definition to delete a provision authorizing the office to
10reserve certain portions of available annual tax credits
11for certain low-income housing purposes; amending s.
12220.183, F.S.; increasing the amount of available annual
13community contribution tax credits; revising eligibility
14criteria; requiring the Office of Tourism, Trade, and
15Economic Development to reserve portions of certain annual
16tax credits for eligible sponsors of certain low-income
17housing projects; providing requirements, criteria, and
18limitations; amending s. 624.5105, F.S.; increasing the
19amount of available annual community contribution tax
20credits; revising eligibility criteria; requiring the
21Office of Tourism, Trade, and Economic Development to
22reserve portions of certain annual tax credits for
23eligible sponsors of certain low-income housing projects;
24providing requirements, criteria, and limitations;
25amending s. 212.055, F.S., relating to the local
26government infrastructure surtax; deleting a limitation on
27issuing bonds; providing a popular name; creating s.
28193.017, F.S.; providing for a low-income housing tax
29credit for certain property used for affordable housing;
30providing criteria, restrictions, and limitations;
31amending s. 253.034, F.S.; including affordable housing
32under provisions governing permittable uses of certain
33surplus state-owned lands; amending s. 420.0003, F.S.;
34providing additional criteria for the affordable housing
35delivery system under the state housing strategy; amending
36s. 420.507, F.S.; revising powers of the Florida Housing
37Finance Corporation to provide additional criteria and
38requirements for certain housing projects; providing
39additional powers to promote single family homeownership
40and establish requirements for reporting certain
41information relating to programs of the corporation;
42amending s. 420.508, F.S.; providing the corporation with
43special powers to provide for master lease agreements for
44farmworker housing developments for certain purposes;
45amending s. 420.5087, F.S.; increasing a cap for loans per
46housing community for the elderly; revising a criterion
47for state apartment incentive loans; amending s. 420.511,
48F.S.; providing additional requirements for an annual
49report by the corporation; amending s. 420.9072, F.S.;
50providing additional legislative intent relating to local
51government affordable housing advisory committees;
52amending s. 420.9076, F.S.; providing for a minimum number
53of affordable housing advisory committee members;
54providing a criterion for additional members; requiring
55counties and municipalities participating in the State
56Housing Initiative Partnership Program to maintain an
57operational advisory committee; providing additional
58recommendation requirements for such advisory committees;
59providing additional duties of the advisory committees;
60amending s. 421.02, F.S.; revising a legislative
61declaration relating to blighted areas; amending s.
62421.08, F.S.; authorizing certain housing authorities to
63create business entities for certain purposes; providing
64requirements and limitations; authorizing such authorities
65to provide for per diem, travel, and other expenses;
66amending s. 421.09, F.S.; providing construction; amending
67s. 421.23, F.S.; revising a limitation on financial
68liabilities of such authorities; repealing s. 421.54,
69F.S., relating to housing authorities in Orange County and
70Seminole County; providing an effective date.
71
72Be It Enacted by the Legislature of the State of Florida:
73
74     Section 1.  Paragraph (q) of subsection (5) of section
75212.08, Florida Statutes, is amended to read:
76     212.08  Sales, rental, use, consumption, distribution, and
77storage tax; specified exemptions.--The sale at retail, the
78rental, the use, the consumption, the distribution, and the
79storage to be used or consumed in this state of the following
80are hereby specifically exempt from the tax imposed by this
81chapter.
82     (5)  EXEMPTIONS; ACCOUNT OF USE.--
83     (q)  Community contribution tax credit for donations.--
84     1.  Authorization.--Beginning July 1, 2001, persons who are
85registered with the department under s. 212.18 to collect or
86remit sales or use tax and who make donations to eligible
87sponsors are eligible for tax credits against their state sales
88and use tax liabilities as provided in this paragraph:
89     a.  The credit shall be computed as 50 percent of the
90person's approved annual community contribution;
91     b.  The credit shall be granted as a refund against state
92sales and use taxes reported on returns and remitted in the 12
93months preceding the date of application to the department for
94the credit as required in sub-subparagraph 3.c. If the annual
95credit is not fully used through such refund because of
96insufficient tax payments during the applicable 12-month period,
97the unused amount may be included in an application for a refund
98made pursuant to sub-subparagraph 3.c. in subsequent years
99against the total tax payments made for such year. Carryover
100credits may be applied for a 3-year period without regard to any
101time limitation that would otherwise apply under s. 215.26;
102     c.  No person shall receive more than $200,000 in annual
103tax credits for all approved community contributions made in any
104one year;
105     d.  All proposals for the granting of the tax credit shall
106require the prior approval of the Office of Tourism, Trade, and
107Economic Development;
108     e.  The total amount of tax credits which may be granted
109for all programs approved under this paragraph, s. 220.183, and
110s. 624.5105 is $15 $10 million annually; and
111     f.  A person who is eligible to receive the credit provided
112for in this paragraph, s. 220.183, or s. 624.5105 may receive
113the credit only under the one section of the person's choice.
114     2.  Eligibility requirements.--
115     a.  A community contribution by a person must be in the
116following form:
117     (I)  Cash or other liquid assets;
118     (II)  Real property;
119     (III)  Goods or inventory; or
120     (IV)  Other physical resources as identified by the Office
121of Tourism, Trade, and Economic Development.
122     b.  All community contributions must be reserved
123exclusively for use in a project. As used in this sub-
124subparagraph, the term "project" means any activity undertaken
125by an eligible sponsor which is designed to construct, improve,
126or substantially rehabilitate housing that is affordable to low-
127income or very-low-income households as defined in s.
128420.9071(19) and (28); designed to provide commercial,
129industrial, or public resources and facilities; or designed to
130improve entrepreneurial and job-development opportunities for
131low-income persons. A project may be the investment necessary to
132increase access to high-speed broadband capability in rural
133communities with enterprise zones, including projects that
134result in improvements to communications assets that are owned
135by a business. A project may include the provision of museum
136educational programs and materials that are directly related to
137any project approved between January 1, 1996, and December 31,
1381999, and located in an enterprise zone as referenced in s.
139290.00675. This paragraph does not preclude projects that
140propose to construct or rehabilitate housing for low-income or
141very-low-income households on scattered sites. The Office of
142Tourism, Trade, and Economic Development may reserve up to 50
143percent of the available annual tax credits for housing for
144very-low-income households pursuant to s. 420.9071(28) for the
145first 6 months of the fiscal year. With respect to housing,
146contributions may be used to pay the following eligible low-
147income and very-low-income housing-related activities:
148     (I)  Project development impact and management fees for
149low-income or very-low-income housing projects;
150     (II)  Down payment and closing costs for eligible persons,
151as defined in s. 420.9071(19) and (28);
152     (III)  Administrative costs, including housing counseling
153and marketing fees, not to exceed 10 percent of the community
154contribution, directly related to low-income or very-low-income
155projects; and
156     (IV)  Removal of liens recorded against residential
157property by municipal, county, or special district local
158governments when satisfaction of the lien is a necessary
159precedent to the transfer of the property to an eligible person,
160as defined in s. 420.9071(19) and (28), for the purpose of
161promoting home ownership. Contributions for lien removal must be
162received from a nonrelated third party.
163     c.  The project must be undertaken by an "eligible
164sponsor," which includes:
165     (I)  A community action program;
166     (II)  A nonprofit community-based development organization
167whose mission is the provision of housing for low-income or
168very-low-income households or increasing entrepreneurial and
169job-development opportunities for low-income persons;
170     (III)  A neighborhood housing services corporation;
171     (IV)  A local housing authority created under chapter 421;
172     (V)  A community redevelopment agency created under s.
173163.356;
174     (VI)  The Florida Industrial Development Corporation;
175     (VII)  A historic preservation district agency or
176organization;
177     (VIII)  A regional workforce board;
178     (IX)  A direct-support organization as provided in s.
1791009.983;
180     (X)  An enterprise zone development agency created under s.
181290.0056;
182     (XI)  A community-based organization incorporated under
183chapter 617 which is recognized as educational, charitable, or
184scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
185and whose bylaws and articles of incorporation include
186affordable housing, economic development, or community
187development as the primary mission of the corporation;
188     (XII)  Units of local government;
189     (XIII)  Units of state government; or
190     (XIV)  Any other agency that the Office of Tourism, Trade,
191and Economic Development designates by rule.
192
193In no event may a contributing person have a financial interest
194in the eligible sponsor.
195     d.  The project must be located in an area designated an
196enterprise zone or a Front Porch Florida Community pursuant to
197s. 14.2015(9)(b), unless the project increases access to high-
198speed broadband capability for rural communities with enterprise
199zones but is physically located outside the designated rural
200zone boundaries. Any project designed to construct or
201rehabilitate housing for low-income or very-low-income
202households as defined in s. 420.0971(19) and (28) is exempt from
203the area requirement of this sub-subparagraph.
204     e.(I)  The Office of Tourism, Trade, and Economic
205Development shall reserve 80 percent of the available annual
206tax credits for donations made to eligible sponsors for
207projects that provide homeownership opportunities to low-income
208or very-low-income households pursuant to s. 420.9071(19) and
209(28) for the first 2 months of the fiscal year. If less than 80
210percent of the annual tax credits for donations made to
211eligible sponsors for projects for low-income or very-low-
212income households are approved within the first 2 months of the
213fiscal year, the office may approve the balance of available
214credits for donations made to eligible sponsors for projects
215other than those that provide homeownership opportunities for
216low-income or very-low-income households.
217     (II)  The office shall reserve 20 percent of the available
218annual tax credits for donations made to eligible sponsors for
219projects other than those that provide homeownership
220opportunities for low-income or very-low-income households
221pursuant to s. 420.9071(19) and (28) for the first 2 months of
222the fiscal year. If less than 20 percent of the annual tax
223credits for donations made to eligible sponsors for projects
224other than those that provide homeownership opportunities for
225low-income or very-low-income households are approved within
226the first 2 months of the fiscal year, the office may approve
227the balance of available credits for donations made to eligible
228sponsors for projects that provide homeownership opportunities
229for low-income or very-low-income households.
230     (III)  If, during the first 10 business days of the state
231fiscal year, tax credit applications are received for more than
23280 percent of available annual tax credits from eligible
233sponsors for projects that provide homeownership opportunities
234for low-income or very-low-income households, the office shall
235grant the tax credits for such applications as follows:
236     (A)  If an eligible sponsor submits tax credit
237applications which in total do not exceed $200,000, the credits
238shall be granted in full if the tax credit applications are
239approved and subject to the provisions of sub-sub-subparagraph
240(I).
241     (B)  If an eligible sponsor submits tax credit
242applications which, in total, equal or exceed $200,000, the
243amount of tax credit granted pursuant to sub-sub-sub-
244subparagraph (A) shall be subtracted from the amount of
245available tax credits pursuant to sub-sub-subparagraph (I), and
246the remaining credits shall be granted to each approved tax
247credit application on a pro rata basis.
248     (C)  If, after the first 2 months of the fiscal year,
249additional credits become available pursuant to sub-sub-
250subparagraph (II), the office shall grant the tax credits by
251first increasing the credit of those who received a pro rata
252reduction and, if there are remaining credits, granting credits
253to those who applied on or after the 11th business day of the
254state fiscal year on a first-come, first-served basis.
255     (IV)  If, during the first 10 business days of the state
256fiscal year, tax credit applications are received for more than
25720 percent of available annual tax credits from eligible
258sponsors for projects other than those that provide
259homeownership opportunities for low-income or very-low-income
260households, the office shall grant the tax credits to each
261approved tax credit application on a pro rata basis. If, after
262the first 2 months of the fiscal year, additional credits
263become available pursuant to sub-sub-subparagraph (I), the
264office shall grant the tax credits by first increasing the
265credit of those who received a pro rata reduction and, if there
266are remaining credits, granting credits to those who applied on
267or after the 11th business day of the state fiscal year on a
268first-come, first-served basis.
269     3.  Application requirements.--
270     a.  Any eligible sponsor seeking to participate in this
271program must submit a proposal to the Office of Tourism, Trade,
272and Economic Development which sets forth the name of the
273sponsor, a description of the project, and the area in which the
274project is located, together with such supporting information as
275is prescribed by rule. The proposal must also contain a
276resolution from the local governmental unit in which the project
277is located certifying that the project is consistent with local
278plans and regulations.
279     b.  Any person seeking to participate in this program must
280submit an application for tax credit to the Office of Tourism,
281Trade, and Economic Development which sets forth the name of the
282sponsor, a description of the project, and the type, value, and
283purpose of the contribution. The sponsor shall verify the terms
284of the application and indicate its receipt of the contribution,
285which verification must be in writing and accompany the
286application for tax credit. The person must submit a separate
287tax credit application to the office for each individual
288contribution that it makes to each individual project.
289     c.  Any person who has received notification from the
290Office of Tourism, Trade, and Economic Development that a tax
291credit has been approved must apply to the department to receive
292the refund. Application must be made on the form prescribed for
293claiming refunds of sales and use taxes and be accompanied by a
294copy of the notification. A person may submit only one
295application for refund to the department within any 12-month
296period.
297     4.  Administration.--
298     a.  The Office of Tourism, Trade, and Economic Development
299may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary
300to administer this paragraph, including rules for the approval
301or disapproval of proposals by a person.
302     b.  The decision of the Office of Tourism, Trade, and
303Economic Development must be in writing, and, if approved, the
304notification shall state the maximum credit allowable to the
305person. Upon approval, the office shall transmit a copy of the
306decision to the Department of Revenue.
307     c.  The Office of Tourism, Trade, and Economic Development
308shall periodically monitor all projects in a manner consistent
309with available resources to ensure that resources are used in
310accordance with this paragraph; however, each project must be
311reviewed at least once every 2 years.
312     d.  The Office of Tourism, Trade, and Economic Development
313shall, in consultation with the Department of Community Affairs,
314the Florida Housing Finance Corporation, and the statewide and
315regional housing and financial intermediaries, market the
316availability of the community contribution tax credit program to
317community-based organizations.
318     5.  Expiration.--This paragraph expires June 30, 2005;
319however, any accrued credit carryover that is unused on that
320date may be used until the expiration of the 3-year carryover
321period for such credit.
322     Section 2.  Paragraph (t) of subsection (1) of section
323220.03, Florida Statutes, is amended to read:
324     220.03  Definitions.--
325     (1)  SPECIFIC TERMS.--When used in this code, and when not
326otherwise distinctly expressed or manifestly incompatible with
327the intent thereof, the following terms shall have the following
328meanings:
329     (t)  "Project" means any activity undertaken by an eligible
330sponsor, as defined in s. 220.183(2)(c), which is designed to
331construct, improve, or substantially rehabilitate housing that
332is affordable to low-income or very-low-income households as
333defined in s. 420.9071(19) and (28); designed to provide
334commercial, industrial, or public resources and facilities; or
335designed to improve entrepreneurial and job-development
336opportunities for low-income persons. A project may be the
337investment necessary to increase access to high-speed broadband
338capability in rural communities with enterprise zones, including
339projects that result in improvements to communications assets
340that are owned by a business. A project may include the
341provision of museum educational programs and materials that are
342directly related to any project approved between January 1,
3431996, and December 31, 1999, and located in an enterprise zone
344as referenced in s. 290.00675. This paragraph does not preclude
345projects that propose to construct or rehabilitate low-income or
346very-low-income housing on scattered sites. The Office of
347Tourism, Trade, and Economic Development may reserve up to 50
348percent of the available annual tax credits under s. 220.181 for
349housing for very-low-income households pursuant to s.
350420.9071(28) for the first 6 months of the fiscal year. With
351respect to housing, contributions may be used to pay the
352following eligible project-related activities:
353     1.  Project development, impact, and management fees for
354low-income or very-low-income housing projects;
355     2.  Down payment and closing costs for eligible persons, as
356defined in s. 420.9071(19) and (28);
357     3.  Administrative costs, including housing counseling and
358marketing fees, not to exceed 10 percent of the community
359contribution, directly related to low-income or very-low-income
360projects; and
361     4.  Removal of liens recorded against residential property
362by municipal, county, or special-district local governments when
363satisfaction of the lien is a necessary precedent to the
364transfer of the property to an eligible person, as defined in s.
365420.9071(19) and (28), for the purpose of promoting home
366ownership. Contributions for lien removal must be received from
367a nonrelated third party.
368
369The provisions of this paragraph shall expire and be void on
370June 30, 2005.
371     Section 3.  Paragraph (c) of subsection (1) and paragraph
372(b) of subsection (2) of section 220.183, Florida Statutes, are
373amended to read:
374     220.183  Community contribution tax credit.--
375     (1)  AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
376CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
377SPENDING.--
378     (c)  The total amount of tax credit which may be granted
379for all programs approved under this section, s. 212.08(5)(q),
380and s. 624.5105 is $15 $10 million annually.
381     (2)  ELIGIBILITY REQUIREMENTS.--
382     (b)1.  All community contributions must be reserved
383exclusively for use in projects as defined in s. 220.03(1)(t).
384     2.  The Office of Tourism, Trade, and Economic Development
385shall may reserve 80 up to 50 percent of the available annual
386tax credits for housing for donations made to eligible sponsors
387for projects that provide homeownership opportunities for low-
388income or very-low-income households pursuant to s. 420.9071(19)
389and (28) for the first 2 6 months of the fiscal year. If less
390than 80 percent of the annual tax credits for donations made to
391eligible sponsors for projects for low-income or very-low-income
392households are approved within the first 2 months of the fiscal
393year, the office may approve the balance of available credits
394for donations made to eligible sponsors for projects other than
395those that provide homeownership opportunities for low-income or
396very-low-income households.
397     3.  The office shall reserve 20 percent of the available
398annual tax credits for donations made to eligible sponsors for
399projects other than those that provide homeownership
400opportunities for low-income or very-low-income households
401pursuant to s. 420.9071(19) and (28) for the first 2 months of
402the fiscal year. If less than 20 percent of the annual tax
403credits for donations made to eligible sponsors for projects
404other than those that provide homeownership opportunities for
405low-income or very-low-income households are approved within
406the first 2 months of the fiscal year, the office may approve
407the balance of available credits for donations made to eligible
408sponsors for projects that provide homeownership opportunities
409for low-income or very-low-income households.
410     4.  If, during the first 10 business days of the state
411fiscal year, tax credit applications are received for more than
41280 percent of available annual tax credits from eligible
413sponsors for projects that provide homeownership opportunities
414for low-income or very-low-income households, the office shall
415grant the tax credits to such applications as follows:
416     a.  If an eligible sponsor submits tax credit applications
417which in total do not exceed $200,000, the credits shall be
418granted in full if the tax credit applications are approved and
419subject to the provisions of subparagraph 2.
420     b.  If an eligible sponsor submits tax credit applications
421which in total equal or exceed $200,000, the amount of tax
422credits granted pursuant to sub-subparagraph a. shall be
423subtracted from the amount of available tax credits pursuant to
424subparagraph 2., and the remaining credits shall be granted to
425each approved tax credit application on a pro rata basis.
426     c.  If, after the first 2 months of the fiscal year,
427additional credits become available pursuant to subparagraph
4283., the office shall grant the tax credits by first increasing
429the credit of those who received a pro rata reduction and, if
430there are remaining credits, granting credits to those who
431applied on or after the 11th business day of the state fiscal
432year on a first-come, first-served basis.
433     5.  If, during the first 10 business days of the state
434fiscal year, tax credit applications are received for more than
43520 percent of available annual tax credits from eligible
436sponsors for projects other than those that provide
437homeownership opportunities for low-income or very-low-income
438households, the office shall grant the tax credits to each
439approved tax credit application on a pro rata basis. If, after
440the first 2 months of the fiscal year, additional credits
441become available pursuant to subparagraph 2., the office shall
442grant the tax credits by first increasing the credit of those
443who received a pro rata reduction and, if there are remaining
444credits, granting credits to those who applied on or after the
44511th business day of the state fiscal year on a first-come,
446first-served basis.
447     Section 4.  Paragraph (c) of subsection (1) of section
448624.5105, Florida Statutes, is amended, and paragraph (e) is
449added to subsection (2) of said section, to read:
450     624.5105  Community contribution tax credit; authorization;
451limitations; eligibility and application requirements;
452administration; definitions; expiration.--
453     (1)  AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.--
454     (c)  The total amount of tax credit which may be granted
455for all programs approved under this section and ss.
456212.08(5)(q) and s. 220.183 is $15 $10 million annually.
457     (2)  ELIGIBILITY REQUIREMENTS.--
458     (e)1.  The Office of Tourism, Trade, and Economic
459Development shall reserve 80 percent of the available annual
460tax credits for donations made to eligible sponsors for
461projects that provide homeownership opportunities for low-
462income or very-low-income households pursuant to s.
463420.9071(19) and (28) for the first 2  months of the fiscal
464year. If less than 80 percent of the annual tax credits for
465donations made to eligible sponsors for projects that provide
466homeownership opportunities for low-income or very-low-income
467households are approved within the first 2 months of the fiscal
468year, the office may approve the balance of available credits
469for donations made to eligible sponsors for projects other than
470those that provide homeownership opportunities for low-income
471or very-low-income households.
472     2.  The office shall reserve 20 percent of the available
473annual tax credits for donations made to eligible sponsors for
474projects other than those that provide homeownership
475opportunities for low-income or very-low-income households
476pursuant to s. 420.9071(19) and (28) for the first 2 months of
477the fiscal year. If less than 20 percent of the annual tax
478credits for donations made to eligible sponsors for projects
479other than those that provide homeownership opportunities for
480low-income or very-low-income households are approved within
481the first 2 months of the fiscal year, the office may approve
482the balance of available credits for donations made to eligible
483sponsors for projects that provide homeownership opportunities
484for low-income or very-low-income households.
485     3.  If, during the first 10 business days of the state
486fiscal year, tax credit applications are received for more than
48780 percent of available annual tax credits from eligible
488sponsors for projects that provide homeownership opportunities
489for low-income or very-low-income households, the office shall
490grant the tax credits to such applications as follows:
491     a.  If an eligible sponsor submits tax credit applications
492which in total do not exceed $200,000, the credits shall be
493granted in full if the tax credit applications are approved and
494subject to the provisions of subparagraph 1.
495     b.  If an eligible sponsor submits tax credit applications
496which in total equal or exceed $200,000, the amount of tax
497credits granted pursuant to sub-subparagraph a. shall be
498subtracted from the amount of available tax credits pursuant to
499subparagraph 1., and the remaining credits shall be granted to
500each approved tax credit application on a pro rata basis.
501     c.  If, after the first 2 months of the fiscal year,
502additional credits become available pursuant to subparagraph
5032., the office shall grant the tax credits by first increasing
504the credit of those who received a pro rata reduction and, if
505there are remaining credits, granting credits to those who
506applied on or after the 11th business day of the state fiscal
507year on a first-come, first-served basis.
508     4.  If, during the first 10 business days of the state
509fiscal year, tax credit applications are received for more than
51020 percent of available annual tax credits from eligible
511sponsors for projects other than those that provide
512homeownership opportunities for low-income or very-low-income
513households, the office shall grant the tax credits to each
514approved tax credit application on a pro rata basis. If, after
515the first 2 months of the fiscal year, additional credits
516become available pursuant to subparagraph 1., the office shall
517grant the tax credits by first increasing the credit of those
518who received a pro rata reduction and, if there are remaining
519credits, granting credits to those who applied on or after the
52011th business day of the state fiscal year on a first-come,
521first-served basis.
522     Section 5.  Paragraph (e) of subsection (2) of section
523212.055, Florida Statutes, as amended by section 91 of chapter
5242003-402, Laws of Florida, is amended to read:
525     212.055  Discretionary sales surtaxes; legislative intent;
526authorization and use of proceeds.--It is the legislative intent
527that any authorization for imposition of a discretionary sales
528surtax shall be published in the Florida Statutes as a
529subsection of this section, irrespective of the duration of the
530levy. Each enactment shall specify the types of counties
531authorized to levy; the rate or rates which may be imposed; the
532maximum length of time the surtax may be imposed, if any; the
533procedure which must be followed to secure voter approval, if
534required; the purpose for which the proceeds may be expended;
535and such other requirements as the Legislature may provide.
536Taxable transactions and administrative procedures shall be as
537provided in s. 212.054.
538     (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
539     (e)  School districts, counties, and municipalities
540receiving proceeds under the provisions of this subsection may
541pledge such proceeds for the purpose of servicing new bond
542indebtedness incurred pursuant to law. Local governments may use
543the services of the Division of Bond Finance of the State Board
544of Administration pursuant to the State Bond Act to issue any
545bonds through the provisions of this subsection. In no case may
546a jurisdiction issue bonds pursuant to this subsection more
547frequently than once per year. Counties and municipalities may
548join together for the issuance of bonds authorized by this
549subsection.
550     Section 6.  Sections 6 through 20 of this act may be
551referred to by the popular name the "Florida Homeownership Act
552of 2004."
553     Section 7.  Section 193.017, Florida Statutes, is created
554to read:
555     193.017  Low-income housing tax credit.--Property used for
556affordable housing which has received a low-income housing tax
557credit from the Florida Housing Finance Corporation, as
558authorized by s. 420.5099, shall be assessed under s. 193.011
559and consistent with s. 420.5099(5) and (6), pursuant to this
560section.
561     (1)  The tax credits and the financing generated by the tax
562credits may not be considered as income to the property.
563     (2)  The actual rental income from rent-restricted units in
564such a property shall be recognized by the property appraiser.
565     (3)  Any costs paid for by tax credits and costs paid for
566by additional financing proceeds received under chapter 420 may
567not be included in the valuation of the property.
568     (4)  If an extended low-income housing agreement is filed
569in the official public records of the county in which the
570property is located, the agreement and any recorded amendment or
571supplement thereto shall be considered a land use regulation and
572a limitation on the highest and best use of the property during
573the term of the agreement, amendment, or supplement.
574     Section 8.  Paragraph (f) of subsection (6) of section
575253.034, Florida Statutes, is amended to read:
576     253.034  State-owned lands; uses.--
577     (6)  The Board of Trustees of the Internal Improvement
578Trust Fund shall determine which lands, the title to which is
579vested in the board, may be surplused. For conservation lands,
580the board shall make a determination that the lands are no
581longer needed for conservation purposes and may dispose of them
582by an affirmative vote of at least three members. In the case of
583a land exchange involving the disposition of conservation lands,
584the board must determine by an affirmative vote of at least
585three members that the exchange will result in a net positive
586conservation benefit. For all other lands, the board shall make
587a determination that the lands are no longer needed and may
588dispose of them by an affirmative vote of at least three
589members.
590     (f)  In reviewing lands owned by the board, the council
591shall consider whether such lands would be more appropriately
592owned or managed by the county or other unit of local government
593in which the land is located. The council shall recommend to the
594board whether a sale, lease, or other conveyance to a local
595government would be in the best interests of the state and local
596government. The provisions of this paragraph in no way limit the
597provisions of ss. 253.111 and 253.115. Such lands shall be
598offered to the state, county, or local government for a period
599of 30 days. Permittable uses for such surplus lands may include
600public schools; public libraries; fire or law enforcement
601substations; and governmental, judicial, or recreational
602centers; and affordable housing. County or local government
603requests for surplus lands shall be expedited throughout the
604surplusing process. If the county or local government does not
605elect to purchase such lands in accordance with s. 253.111, then
606any surplusing determination involving other governmental
607agencies shall be made upon the board deciding the best public
608use of the lands. Surplus properties in which governmental
609agencies have expressed no interest shall then be available for
610sale on the private market.
611     Section 9.  Subsection (5) is added to section 420.0003,
612Florida Statutes, to read:
613     420.0003  State housing strategy.--
614     (5)  HOUSING OPTIONS.--The affordable housing delivery
615system shall provide for a variety of housing options as
616appropriate, including, but not limited to, single family and
617multifamily housing built according to chapter 553, manufactured
618housing as defined in s. 320.01(2)(b), and housing coordinated
619with services for special needs populations.
620     Section 10.  Subsection (2) and paragraph (a) of subsection
621(22) of section 420.507, Florida Statutes, are amended, and
622subsections (42), (43), and (44) are added to said section, to
623read:
624     420.507  Powers of the corporation.--The corporation shall
625have all the powers necessary or convenient to carry out and
626effectuate the purposes and provisions of this part, including
627the following powers which are in addition to all other powers
628granted by other provisions of this part:
629     (2)  To undertake and carry out studies and analyses of
630housing needs within the state and ways of meeting those needs,
631to determine whether supplies of affordable housing in various
632markets may exceed future demands.
633     (22)  To develop and administer the State Apartment
634Incentive Loan Program. In developing and administering that
635program, the corporation may:
636     (a)  Make first, second, and other subordinated mortgage
637loans including variable or fixed rate loans subject to
638contingent interest for all State Apartment Incentive Loans
639provided for in this chapter based upon available cash flow of
640the projects. The corporation shall make loans exceeding 25
641percent of project cost available only to nonprofit
642organizations and public bodies which are able to secure grants,
643donations of land, or contributions from other sources and to
644projects meeting the criteria of subparagraph 1. Mortgage loans
645shall be made available at the following rates of interest:
646     1.  Zero to 3 percent interest for sponsors of projects
647that set aside at least maintain an 80 percent occupancy of
648their total units for residents qualifying as farmworkers as
649defined in s. 420.503(18), or commercial fishing workers as
650defined in s. 420.503(5), or the homeless as defined in s.
651420.621(4) over the life of the loan.
652     2.  Zero to 3 percent interest for projects that set aside
653at least 80 percent of the project's total units for the
654homeless as defined in s. 420.621(4), provided the board may set
655the interest rate based on the pro rata share of units set aside
656for homeless residents if the total of such units is less than
65780 percent of the units in the borrower's project.
658     3.2.  Three to 9 percent interest for sponsors of projects
659targeted at populations other than farmworkers, commercial
660fishing workers, and the homeless.
661     (42)  To establish procedures by rule whereby the
662corporation may intervene, negotiate terms, or undertake other
663actions which the corporation deems necessary to avoid default
664of a program loan. Such procedures must be fiscally responsible
665and designed to maximize returns to the state.
666     (43)  To promote single family homeownership in this state
667and develop and implement a marketing plan in consultation with
668local governments and state and federal agencies that includes
669strategies such as advertising, homebuyer fairs, and homebuyer
670education.
671     (44)  To establish by rule requirements for periodic
672reporting of data, including, but not limited to, financial
673data, housing market data, detailed economic and physical
674occupancy on multifamily projects, and demographic data on all
675housing financed through corporation programs.
676     Section 11.  Subsection (8) is added to section 420.508,
677Florida Statutes, to read:
678     420.508  Special powers; multifamily and single-family
679projects.--The corporation shall have the special power to:
680     (8)  Provide by rule for master lease agreements for
681farmworker housing developments when and where appropriate to
682ensure continuity and stability of housing for farmworker
683populations.
684     Section 12.  Subsection (3) and paragraph (m) of subsection
685(6) of section 420.5087, Florida Statutes, are amended to read:
686     420.5087  State Apartment Incentive Loan Program.--There is
687hereby created the State Apartment Incentive Loan Program for
688the purpose of providing first, second, or other subordinated
689mortgage loans or loan guarantees to sponsors, including for-
690profit, nonprofit, and public entities, to provide housing
691affordable to very-low-income persons.
692     (3)  During the first 6 months of loan or loan guarantee
693availability, program funds shall be reserved for use by
694sponsors who provide the housing set-aside required in
695subsection (2) for the tenant groups designated in this
696subsection. The reservation of funds to each of these groups
697shall be determined using the most recent statewide very-low-
698income rental housing market study available at the time of
699publication of each notice of fund availability required by
700paragraph (6)(b). The reservation of funds within each notice of
701fund availability to the tenant groups in paragraphs (a), (b),
702and (d) may not be less than 10 percent of the funds available
703at that time. Any increase in funding required to reach the 10-
704percent minimum shall be taken from the tenant group that has
705the largest reservation. The reservation of funds within each
706notice of fund availability to the tenant group in paragraph (c)
707may not be less than 5 percent of the funds available at that
708time. The tenant groups are:
709     (a)  Commercial fishing workers and farmworkers;
710     (b)  Families;
711     (c)  Persons who are homeless; and
712     (d)  Elderly persons. Ten percent of the amount reserved
713for the elderly shall be reserved to provide loans to sponsors
714of housing for the elderly for the purpose of making building
715preservation, health, or sanitation repairs or improvements
716which are required by federal, state, or local regulation or
717code, or lifesafety or security-related repairs or improvements
718to such housing. Such a loan may not exceed $500,000 $200,000
719per housing community for the elderly. In order to receive the
720loan, the sponsor of the housing community must make a
721commitment to match at least 15 percent of the loan amount to
722pay the cost of such repair or improvement. The corporation
723shall establish the rate of interest on the loan, which may not
724exceed 3 percent, and the term of the loan, which may not exceed
72515 years. The term of the loan shall be established on the basis
726of a credit analysis of the applicant. The corporation shall
727establish, by rule, the procedure and criteria for receiving,
728evaluating, and competitively ranking all applications for loans
729under this paragraph. A loan application must include evidence
730of the first mortgagee's having reviewed and approved the
731sponsor's intent to apply for a loan. A nonprofit organization
732or sponsor may not use the proceeds of the loan to pay for
733administrative costs, routine maintenance, or new construction.
734     (6)  On all state apartment incentive loans, except loans
735made to housing communities for the elderly to provide for
736lifesafety, building preservation, health, sanitation, or
737security-related repairs or improvements, the following
738provisions shall apply:
739     (m)  Sponsors shall annually certify, according to
740requirements provided by the corporation by rule, the adjusted
741gross income of all persons or families qualified under
742subsection (2) at the time of initial occupancy, who are
743residing in a project funded by this program. All persons or
744families qualified under subsection (2) may continue to qualify
745under subsection (2) in a project funded by this program if the
746adjusted gross income of those persons or families at the time
747of annual recertification meets the requirements established in
748s. 142(d)(3)(B) of the Internal Revenue Code of 1986, as
749amended. If the annual recertification of persons or families
750qualifying under subsection (2) results in noncompliance with
751income occupancy requirements, the next available unit must be
752rented to a person or family qualifying under subsection (2) in
753order to ensure continuing compliance of the project.
754     Section 13.  Subsection (3) of section 420.511, Florida
755Statutes, is amended to read:
756     420.511  Business plan; strategic plan; annual report.--
757     (3)  The corporation shall submit to the Governor and the
758presiding officers of each house of the Legislature, within 2
759months after the end of its fiscal year, a complete and detailed
760report setting forth:
761     (a)  Its operations and accomplishments.;
762     (b)  Changes made to the rules of the corporation pursuant
763to s. 120.54.
764     (c)(b)  Its receipts and expenditures during its fiscal
765year in accordance with the categories or classifications
766established by the corporation for its operating and capital
767outlay purposes.;
768     (d)(c)  Its assets and liabilities at the end of its fiscal
769year and the status of reserve, special, or other funds.;
770     (e)(d)  A schedule of its bonds outstanding at the end of
771its fiscal year, together with a statement of the principal
772amounts of bonds issued and redeemed during the fiscal year.;
773and
774     (f)(e)  Information relating to the corporation's
775activities in implementing the provisions of ss. 420.5087 and
776420.5088. The report required by this subsection shall include,
777but not be limited to:
778     1.  The number of people served, delineated by income, age,
779family size, and racial characteristics.
780     2.  The number of units produced under each program.
781     3.  The average cost of producing units under each program.
782     4.  The average sales price of single-family units financed
783under s. 420.5088.
784     5.  The average amount of rent charged based on unit size
785on units financed under s. 420.5087.
786     6.  The number of persons in rural communities served under
787each program.
788     7.  The number of farmworkers served under each program.
789     8.  The number of homeless persons served under each
790program.
791     9.  The number of elderly persons served under each
792program.
793     10.  The extent to which geographic distribution has been
794achieved in accordance with the provisions of s. 420.5087.
795     11.  Any other information the corporation deems
796appropriate.
797     (g)  Information relating to the corporation's Florida
798Affordable Housing Guarantee Program as created by s. 420.5092.
799The report required by this subsection shall include, but not be
800limited to:
801     1.  A status at the end of the most recently completed
802fiscal year of the total amount of revenue bonds issued by the
803corporation under s. 420.5092, the principal and interest due on
804such bonds for the reporting period, the total amount of such
805bonds redeemed during the reporting period, and the interest
806earned by the investment of the funds from such revenue bonds
807during the reporting period.
808     2.  A list of all stabilized properties at the end of the
809most recently completed fiscal year guaranteed by the Florida
810Affordable Housing Guarantee Program, which includes the city
811and county, the total number of units constructed, the quarterly
812occupancy rates expressed as percentages for the fiscal year,
813the total principal and interest due for the fiscal year, the
814principal and interest paid for the fiscal year, and the Florida
815Affordable Housing Guarantee Program's total outstanding
816obligation at the end of the fiscal year.
817     Section 14.  Paragraph (a) of subsection (1) of section
818420.9072, Florida Statutes, is amended to read:
819     420.9072  State Housing Initiatives Partnership
820Program.--The State Housing Initiatives Partnership Program is
821The State Housing Initiatives Partnership Program is created for
822the purpose of providing funds to counties and eligible
823municipalities as an incentive for the creation of local housing
824partnerships, to expand production of and preserve affordable
825housing, to further the housing element of the local government
826comprehensive plan specific to affordable housing, and to
827increase housing-related employment.
828     (1)(a)  In addition to the legislative findings set forth
829in s. 420.6015, the Legislature finds that affordable housing is
830most effectively provided by combining available public and
831private resources to conserve and improve existing housing and
832provide new housing for very-low-income households, low-income
833households, and moderate-income households. The Legislature
834intends to encourage partnerships in order to secure the
835benefits of cooperation by the public and private sectors and to
836reduce the cost of housing for the target group by effectively
837combining all available resources and cost-saving measures. The
838Legislature further intends that local governments achieve this
839combination of resources by encouraging active partnerships
840between government, lenders, builders and developers, real
841estate professionals, advocates for low-income persons, and
842community groups to produce affordable housing and provide
843related services. Extending the partnership concept to encompass
844cooperative efforts among small counties as defined in s.
845120.52(17), and among counties and municipalities is
846specifically encouraged. Local governments are also intended to
847establish and retain an affordable housing advisory committee to
848recommend monetary and nonmonetary incentives for affordable
849housing as provided in s. 420.9076.
850     Section 15.  Subsection (2) of section 420.9076, Florida
851Statutes, is amended, present subsections (3) through (7) of
852said section are renumbered as subsections (4) through (8),
853respectively, new subsections (3) and (9) are added to said
854section, and paragraphs (k) and (l) are added to present
855subsection (4) of said section, to read:
856     420.9076  Adoption of affordable housing incentive
857strategies; committees.--
858     (2)  The governing board of a county or municipality shall
859appoint the members of the affordable housing advisory committee
860by resolution. Pursuant to the terms of any interlocal
861agreement, a county and municipality may create and jointly
862appoint an advisory committee to prepare a joint plan. The
863ordinance adopted pursuant to s. 420.9072 which creates the
864advisory committee or the resolution appointing the advisory
865committee members must provide for a minimum of nine committee
866members and their terms. The committee must include:
867     (a)  One citizen who is actively engaged in the residential
868home building industry in connection with affordable housing.
869     (b)  One citizen who is actively engaged in the banking or
870mortgage banking industry in connection with affordable housing.
871     (c)  One citizen who is a representative of those areas of
872labor actively engaged in home building in connection with
873affordable housing.
874     (d)  One citizen who is actively engaged as an advocate for
875low-income persons in connection with affordable housing.
876     (e)  One citizen who is actively engaged as a for-profit
877provider of affordable housing.
878     (f)  One citizen who is actively engaged as a not-for-
879profit provider of affordable housing.
880     (g)  One citizen who is actively engaged as a real estate
881professional in connection with affordable housing.
882     (h)  One citizen who actively serves on the local planning
883agency pursuant to s. 163.3174.
884     (i)  One citizen who resides within the jurisdiction of the
885local governing body making the appointments.
886
887Any additional committee members must be citizens within the
888jurisdiction of the local governing body making the
889appointments. If a county or eligible municipality whether due
890to its small size, the presence of a conflict of interest by
891prospective appointees, or other reasonable factor, is unable to
892appoint a citizen actively engaged in these activities in
893connection with affordable housing, a citizen engaged in the
894activity without regard to affordable housing may be appointed.
895     (3)  Each county or eligible municipality participating in
896the State Housing Initiatives Partnership Program must maintain
897an operational affordable housing advisory committee.
898     (5)(4)  The advisory committee shall review the established
899policies and procedures, ordinances, land development
900regulations, and adopted local government comprehensive plan of
901the appointing local government and shall recommend specific
902initiatives to encourage or facilitate affordable housing while
903protecting the ability of the property to appreciate in value.
904Such recommendations may include the modification or repeal of
905existing policies, procedures, ordinances, regulations, or plan
906provisions; the creation of exceptions applicable to affordable
907housing; or the adoption of new policies, procedures,
908regulations, ordinances, or plan provisions. At a minimum, each
909advisory committee shall make recommendations on affordable
910housing incentives in the following areas:
911     (k)  The review of the housing element of the local
912government comprehensive plan pursuant to chapter 163 and the
913Local Housing Assistance Plan.
914     (l)  Actions as liaison between local governing councils
915and commissions and the general public.
916
917The advisory committee recommendations must also include other
918affordable housing incentives identified by the advisory
919committee.
920     (9)  The advisory committee shall have a continuing
921function as an oversight committee for the implementation of the
922local housing assistance plan and incentive strategies. The
923advisory committee shall meet no less than annually to review
924the local housing assistance plan and incentive strategies to
925provide recommendations to the appointing local government in
926regard to its housing strategies and incentives.
927     Section 16.  Subsection (2) of section 421.02, Florida
928Statutes, is amended to read:
929     421.02  Finding and declaration of necessity.--It is hereby
930declared that:
931     (2)  Blighted Slum areas in the state cannot be revitalized
932cleared, nor can the shortage of safe and sanitary dwellings for
933persons of low income be relieved, through the operation of
934private enterprise, and that the construction of housing
935projects for persons of low income, as herein defined, would
936therefore not be competitive with private enterprise.
937     Section 17.  Subsection (8) of section 421.08, Florida
938Statutes, is renumbered as subsection (10), and new subsections
939(8) and (9) are added to said section, to read:
940     421.08  Powers of authority.--An authority shall constitute
941a public body corporate and politic, exercising the public and
942essential governmental functions set forth in this chapter, and
943having all the powers necessary or convenient to carry out and
944effectuate the purpose and provisions of this chapter, including
945the following powers in addition to others herein granted:
946     (8)  To create for-profit and not-for-profit corporations,
947limited liability companies, and such other business entities
948pursuant to the laws of this state in which housing authorities
949may hold an ownership interest or participate in their
950governance to engage in the development, acquisition, leasing,
951construction, rehabilitation, management, or operation of
952multifamily and single-family residential projects. These
953projects may include nonresidential uses and may use public and
954private funds to serve individuals or families who meet the
955applicable income requirements of the state or federal program
956involved, whose income does not exceed 150 percent of the
957applicable Area Median Income as established by the United
958States Department of Housing and Urban Development, and who, in
959the determination of the housing authority, lack sufficient
960income or assets to enable them to purchase or rent decent,
961safe, and sanitary dwelling. These corporations, limited
962liability companies, or other business entities are authorized
963and empowered to join partnerships, joint ventures, or limited
964liability companies or to otherwise engage with business
965entities in the development, acquisition, leasing, construction,
966rehabilitation, management, or operation of such projects. The
967creation of such corporations, limited liability companies, or
968other business entities by housing authorities for the purposes
969set forth in this chapter together with all proceedings, acts,
970and things theretofor undertaken, performed, or done are hereby
971validated, ratified, confirmed, approved, and declared legal in
972all respects.
973     (9)  Notwithstanding the provisions for per diem and travel
974expenses of public officers, employees, and authorized persons
975set forth in s. 112.061, the governing board of an authority may
976approve and implement policies for per diem, travel, and other
977expenses of its officials, officers, board members, employees,
978and authorized persons in a manner consistent with federal
979guidelines.
980     Section 18.  Section 421.09, Florida Statutes, is amended
981to read:
982     421.09  Operation not for profit.--It is the policy of this
983state that each housing authority shall manage and operate its
984housing projects in an efficient manner so as to enable it to
985fix the rentals for dwelling accommodations at the lowest
986possible rates consistent with its providing decent, safe and
987sanitary dwelling accommodations, and that no housing authority
988shall construct or operate any such project for profit, or as a
989source of revenue to the city. To this end an authority shall
990fix the rentals for dwellings in its project at no higher rate
991than it shall find to be necessary in order to produce revenues
992which, together with all other available moneys, revenue, income
993and receipts of the authority from whatever sources derived,
994will be sufficient:
995     (1)  To pay, as the same shall become due, the principal
996and interest on the debentures of the authority;
997     (2)  To meet the cost of, and to provide for, maintaining
998and operating the projects, including the cost of any insurance,
999and the administrative expenses of the authority; and
1000     (3)  To create, during not less than the 6 years
1001immediately succeeding its issuance of any debentures, a reserve
1002sufficient to meet the largest principal and interest payments
1003which will be due on such debentures in any one year thereafter,
1004and to maintain such reserve.
1005
1006This section shall in no way prohibit or restrict the activities
1007or operations of the business entities created pursuant to s.
1008421.08(8).
1009     Section 19.  Section 421.23, Florida Statutes, is amended
1010to read:
1011     421.23  Liabilities of authority.--In no event shall the
1012liabilities, whether ex contractu or ex delicto, of an authority
1013arising from the operation of its housing projects, be payable
1014from any funds other than the rents, fees, or revenues of such
1015projects and any grants or subsidies paid to such authority by
1016the Federal Government, unless such other funds are lawfully
1017pledged by the authority's governing board.
1018     Section 20.  Section 421.54, Florida Statutes, is repealed.
1019     Section 21.  This act shall take effect July 1, 2004.


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