As Senate Bill 328 and House Bill 1239, which both propose changes to Sec. 196.1978(3), Fla. Stat. “Missing Middle” Ad Valorem Tax Exemption (Missing Middle Exemption), progress through the legislative process, Florida Housing anticipates reopening its online portal to receive additional requests for Multifamily Middle Market certifications, starting on Monday, Feb. 5, 2024, at 8 a.m. EST and closing on Friday, Feb. 9, 2024, at 5 p.m. EST. If you anticipate filing for the Missing Middle Exemption for 2024 but have not yet submitted a request for certification as required, there is an additional opportunity to submit a request for certification. As a reminder, all exemptions for application must be filed with your local county property appraiser by March 1, 2024. Please contact your attorney with the Nelson Mullins Affordable Housing & Tax Credits Team for the latest updates on this fast-moving legislation. We are here to help.