Columbia County commissioners vote to opt out of Live Local Act tax exemption for 2026–27

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 resolution directs the Columbia County Property Appraiser not to grant the 80%–120% AMI (often called “Live Local”) exemption for the stated period and includes a saving provision for any property owner who already had an exemption granted before the resolution’s adoption. The board also instructed staff to provide a copy of the resolution to the property appraiser before the Jan. 1, 2026 effective date.

Members of the public spoke during the hearing. Dylan Adams, who identified himself as representing a market‑rate development team, told commissioners he supported local decision‑making: “I like to see the counties and smaller municipalities especially being able to drive the car and determine where they're gonna go with their future.”

Resident Jeffrey Hill urged care on legal citations before the vote: “Before you vote on a resolution, I'd like to point out your lawyer didn't get the numbers right. The numbers of Florida statutes are very important.” County counsel and staff responded to procedural and citation questions during the hearing. Barbara Lemley asked whether a private challenge could overturn the county’s finding; staff replied that the legislature has made the housing center’s annual report the controlling data point for this decision and that a challenge would be directed at the Live Local Act itself rather than at the county’s compliance with the statute.

Commissioners discussed local impacts, with several citing traffic and infrastructure concerns if higher‑density, state‑preempted development were allowed without local controls. Commissioner Robbie Hollingsworth framed the choice as a defense of local planning authority, saying that state‑level preemption could impose intense development “in places where housing is best suited” but without local control of roads and services. Commissioners emphasized that the opt‑out is a two‑year administrative action under state law and that the board can revisit the decision before it expires.

After public comment and deliberation, a motion to adopt Resolution 2025‑R‑04 passed by voice vote; the board recorded no opposition.

The county will transmit the resolution to the Columbia County Property Appraiser as required by statute. The action prevents the Live Local ad valorem tax exemption from being applied in Columbia County for the listed tax years unless the board votes to renew the exemption at a future date.

Correction note: The county packet cited the housing center study and statute numbers during the hearing; questions about the precise statutory citations were raised from the public and addressed on the record.