Commission approves resolution to allow opt-out from one Live Local tax exemption if housing surplus shown

Daytona Beach Shores commissioners voted unanimously on Dec. 2 to approve Resolution 2025-23, authorizing the city to opt out of a specific property tax exemption created by Florida's Live Local Act under conditions described in state law and the resolution.

City Planner Glen Bernstein told the commission the Live Local Act (2023) includes property tax exemptions intended to increase affordable housing supply; 2024 legislation allows taxing authorities to opt out of one exemption for new family rental developments serving households at 80–120% of area median income if an annual report by the Shimberg (transcribed as 'Schimberg'/'Schindberg') Center for Housing Studies shows a surplus in that income band for the county/area. Bernstein said the Shimberg Center typically issues the annual report in mid-December; staff recommended approving the resolution now so the city can timely exercise the opt-out if the report shows a qualifying surplus. Attorney Waters read the short title and statutory reference (section 196.1978, Florida Statutes) into the record.

After asking if any member of the public wished to speak, the commission moved, seconded and approved the resolution by a 4–0 vote. City staff said the opt-out is conditional — it only applies if the Shimberg Center’s annual data demonstrates a surplus for the jurisdiction — and that the commission would act again only if the report triggered the opt-out condition.

The resolution directs the mayor and city manager on procedural follow-up consistent with the statute cited in the resolution. No public comment was received on the item during the meeting.