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Columbia County commissioners vote to opt out of Live Local Act tax exemption for 2026–27
Summary
The Board of County Commissioners adopted Resolution 2025‑R‑04, directing the property appraiser not to grant Live Local (80%–120% AMI) ad valorem exemptions for properties in Columbia County for tax years beginning 2026 through 2027, citing a state study that the county has a surplus of affordable, available units.
The Columbia County Board of County Commissioners voted unanimously to adopt Resolution 2025‑R‑04, electing to opt out of the Live Local Act ad valorem tax exemption for properties that would otherwise qualify under section 196.1978 of the Florida Statutes. The resolution takes effect Jan. 1, 2026, and expires on Jan. 1, 2028.
County staff presented the legal basis for the opt‑out, saying the statute allows a taxing authority to refuse the exemption if the Schoenberg/Schimberg center annual report (the state‑required housing study) shows the number of affordable and available units in the county’s region exceeds the number of renter households that meet the income criteria for the exemption. Staff told commissioners the latest report identified a surplus of available affordable units for the 0–120% AMI cohort in Columbia County’s designated area.
The resolut…
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