The Ormond Beach City Commission on a special meeting adopted Resolution 2024-217 to decline certain tax exemptions under the Live Local Act, staff said.

Planning Director Steven Strayer summarized the statute and staff recommendation, telling the commission that the 2023 Live Local Act preempted some local land-use rules for affordable housing and created tax exemptions. "It provided a 75% tax exemption for properties that provided housing at 80% to 120% of the area median income," Strayer said, "and then it provided a 100% tax exemption for those properties that provided 80% or below the area median income." He said the Schomburg Center for Housing Studies report, released Dec. 16 by the University of Florida, showed Volusia County has sufficient housing in the 80%–120% AMI band but a deficit below 80 percent.

Under 2024 amendments to the Live Local Act, Strayer said, jurisdictions may opt out of providing the exemption for the 80%–120% band but must adopt a resolution and provide it to the property appraiser by Jan. 1. "Per the statute, a resolution has to be adopted by the taxing jurisdiction and approved by a super majority by January 1st and also provided to the property appraiser by January first," Strayer said. Staff recommended approval to protect city tax revenue if a project seeks the exemption.

Commissioner Bradley moved to adopt Resolution 2024-217; the motion was seconded. The city clerk then called the roll. Commissioners Tom, Sargent and Briley and Mayor Lesley each answered "yes," and the mayor closed the public hearings announcing the action had passed.

City Manager Joyce Shannon thanked staff for the quick turnaround and said the county report and actions by neighboring cities supported the measure. "So I think it's a protective measure for our community and we appreciate you doing that," Shannon said.

After the vote the meeting continued with staff and commission reports. Commissioner Riley asked staff about the status of certain traffic design features at local intersections; staff said the features were under review and some had been removed, and they would continue follow-up after the first of the year. Deputy Mary Collin and Commissioner Stark offered brief thanks and seasonal remarks before Mayor Lesley adjourned the meeting.

Resolution 2024-217, as read into the record, states the finding made pursuant to section 196.1978, Florida Statutes, and elects not to exempt certain properties within the city of Ormond Beach from taxation under the Live Local Act, preserves existing exemptions and authorizes execution of incidental documents. The record does not identify any projects in Ormond Beach currently seeking the Live Local Act exemption.

What happens next: the resolution directs that the adopted finding be provided to the property appraiser by the statutory Jan. 1 deadline and that staff are available to assist with the required filings.