The Schimberg Center for Housing Studies recently published its annual report for 2025.  With the most recent release, we have compiled a comprehensive list of all counties within Florida that are eligible or ineligible to opt out of the 75% Missing Middle property tax exemption for developments providing rental housing to individuals and families earning between 81% and 120% of the Area Median Income (AMI).  Note, check marks depicted in red in the chart denote changes of such county’s status from the 2024 report.

For more details on how these updates could affect your development plans, or if you have any questions about the Florida Live Local Act, the Missing Middle property tax exemption, or any other components of thereunder, please reach out to the Affordable Housing team at Nelson Mullins. We are dedicated to helping ensure your project aligns with all of the latest legislative changes.