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Commission opts out of Live Local property tax exemption for 2026 tax year
Summary
The commission voted unanimously to elect not to grant Live Local Act ad valorem tax exemptions for the 2026 tax year, a routine annual action staff said must be renewed each year to be effective going forward.
The Fernandina Beach City Commission on March 18 voted 5–0 to opt out of granting the Live Local Act property tax exemption for the 2026 tax year.
City staff explained the annual process and said the decision covers properties qualifying in the 80%–120% area median income band. The vote is an annual administrative decision that must be renewed before the end of the indicated year to remain in effect for the following tax year.
Commissioners asked questions about program mechanics and how the exemption relates to enforcement and long‑term affordability. The city attorney noted that enforcement mechanisms under the Live Local Act were limited and that the statute removed some local tools such as rent controls, making local enforcement more complicated.
The motion to approve the resolution electing not to exempt the properties (resolution 2025‑46) passed unanimously.
