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Largo opts out of Live Local Act middle‑market tax exemption for 80–120% AMI units

City Commission of the City of Largo · September 16, 2025
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Summary

The commission voted to opt out of the Live Local Act property‑tax exemption for newly constructed rental units serving households at 80–120% of area median income; staff said Pinellas County’s housing report shows a surplus at 0–120% AMI and identified one developer pipeline application this year.

On Sept. 16 the Largo City Commission adopted Resolution 2444 to opt the city out of the Live Local Act’s middle‑market (80–120% AMI) property‑tax exemption for newly constructed rental units. Staff briefed commissioners on the state law, which preempts 100%…

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