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HB 411 Florida House · 2025 Regular Session

Affordable Property Ad Valorem Tax Exemption on Leased Land

Summary
Affordable Property Ad Valorem Tax Exemption on Leased Land; Authorizes certain leased land to qualify for specified ad valorem tax exemption; authorizes Department of Revenue to adopt emergency rules.
Issues: ✓ Budget & TaxesSupports Budget & TaxesThe bill authorizes an ad valorem tax exemption for affordable property, providing tax relief, which aligns with advancing Budget & Taxes policies.90% confidence ✓ HousingSupports HousingHB 411 authorizes a tax exemption for 'Affordable Property' on leased land, reducing costs and likely advancing affordable housing initiatives.95% confidence
Bill status died 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
Governor
Introduced Feb 5, 2025 Last action Jun 16, 2025
Maddy AI version diff · 1 comparison

What changed between versions

H 411 Filed → H 411 c1 · 3 edits
MINOR
The bill was amended to add emergency rule-making authority for the Department of Revenue and updated the effective date of the tax exemption from July 1, 2025 to January 1, 2026. The amendment also clarifies that the exemption first applies to the 2026 tax roll rather than the 2024 tax roll.
Scope change
The bill's scope now includes authority for the Department of Revenue to adopt emergency rules to implement the affordable housing tax exemption, and the applicability timeline was adjusted to apply to the 2026 tax roll instead of 2024.
ENFORCEMENT

Added Section 2 granting the Department of Revenue authority to adopt emergency rules to implement the amended tax exemption statute.

TIMELINE

Changed the effective date of the act from July 1, 2025 to January 1, 2026.

Updated the applicability of the tax exemption to first apply to the 2026 tax roll instead of the 2024 tax roll.

Floor votes · House Apr 24, 2025

How they voted

112–0
Passed · 6 other
Total votes 118
Apr 24, 2025
D Democratic34
32 Yea 2
94% Yea
R Republican84
80 Yea 4
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
35
Key actions
13
Committee
18
Apr 24, 2025
Committee
Referred to Rules
upper
Apr 24, 2025
Lower · Passed
CS passed; YEAS 113, NAYS 0
lower
Apr 16, 2025
Lower · Passed
Reported out of Commerce Committee
lower
Apr 15, 2025
Lower · Passed
Favorable by Commerce Committee
lower
Apr 11, 2025
Lower · Passed
Added to Commerce Committee agenda
lower
Mar 26, 2025
Lower · Passed
Now in Commerce Committee
lower
Mar 26, 2025
Lower · Passed
Reported out of Housing, Agriculture & Tourism Subcommittee
lower
Mar 25, 2025
Lower · Passed
Favorable by Housing, Agriculture & Tourism Subcommittee
lower
Mar 21, 2025
Lower · Passed
Added to Housing, Agriculture & Tourism Subcommittee agenda
lower
Mar 21, 2025
Lower · Passed
Now in Housing, Agriculture & Tourism Subcommittee
lower
Mar 21, 2025
Committee
Referred to Commerce Committee
lower
Mar 21, 2025
Committee
Referred to Housing, Agriculture & Tourism Subcommittee
lower
Mar 20, 2025
Lower · Passed
Reported out of Ways & Means Committee
lower
Mar 20, 2025
Lower · Passed
Favorable with CS by Ways & Means Committee
lower
Mar 18, 2025
Lower · Passed
Added to Ways & Means Committee agenda
lower
Feb 12, 2025
Lower · Passed
Now in Ways & Means Committee
lower
Feb 12, 2025
Committee
Referred to Commerce Committee
lower
Feb 12, 2025
Committee
Referred to Housing, Agriculture & Tourism Subcommittee
lower
Feb 12, 2025
Committee
Referred to Ways & Means Committee
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Linda Chaney
Linda Chaney
RRepublican
FL
61