The DeLand City Commission voted to adopt a resolution removing the city-level tax exemption for housing units serving households at 80–120% of area median income (AMI), after staff presented a Schimberg report showing the county exceeds the threshold by a little over 1,900 units.

The presentation summarized the Live Local Act, noting it was adopted in 2023 and amended in 2024 to permit a tax-exemption/preemption and other incentives for qualified affordable housing projects. "The Live Local Act was adopted back in 2023," the presenter said, and the 2024 amendment added a provision allowing taxing authorities to elect not to grant the exemption when the local profile meets the statutory conditions.

Staff recommended that the commission adopt a resolution "opting out of the exemption for the 80 to 120 range," citing the newly released Schimberg report and local unit counts. A staff member explained the change would remove the city portion of the real property tax exemption for those units for the two-year period covered by the resolution and said the result is intended to "even the playing field" so developers are more likely to pursue projects targeting 30–80% AMI. "What this allows us to do is to not grant ... the tax exemption for the folks that are paying 80 to 120 percent of the area median income," staff said during the discussion.

Commissioners emphasized that opting out is meant to redirect incentives rather than ban development. One commissioner said choosing to opt out "isn't a statement that the city commission doesn't care about affordable housing" but instead aims to encourage development that produces lower-rent units. Vice Mayor Davis asked whether opting out would let developers escape other affordability requirements; staff clarified the opt-out removes an automatic city tax exemption for the 80–120% band but does not prevent other incentives or local requirements from applying.

A commissioner noted that Volusia County recently adopted a similar opt-out and that the tax exemption can be substantial: a speaker described the exemption as reducing a hypothetical $100,000 tax bill by about $75,000 annually. Staff also clarified that small infill projects generally would not qualify for the exemption because the statutory qualification typically applies to developments of roughly 70 units or more.

The presiding officer called for a motion; a commissioner moved to approve and a second was recorded in the transcript as by Dan Reed and Paiva. After brief final clarifications from staff, the commission voted in favor and the motion carried.

The resolution makes factual findings based on the Schimberg report and directs the taxing authority to opt out of the city-level tax exemption for the 80–120% AMI band; staff noted approval requires a three-fifths majority, which was met at the meeting. The commission concluded new business and adjourned. The resolution is time-limited as described in the staff presentation (two years), and staff said the city would continue to collect its levy from any such developments while the exemption is suspended.