Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Housing Policy topic
No spam. Unsubscribe anytime.
Belleair Beach council unanimously opts out of state 'missing-middle' tax exemption
Summary
The council adopted Resolution 2025-11 to opt out of House Bill 7073's 80'to'120% AMI "missing middle" property tax exemption, saying the city lacks land for qualifying multifamily developments and prefers to retain local tax revenue.
The Belleair Beach City Council voted unanimously to adopt Resolution 2025-11, opting the city out of the 80'to'120% area median income property tax exemption established under House Bill 7073.
City Attorney Tom Tras told the council the statute allows local taxing authorities to opt out and that the city "meets all of the requirements necessary to opt out of the exemption." He said the exemption applies to developments of at least 71 affordable units and that Belleair Beach likely does not have sufficient land to host that kind of project. "My recommendation is that you approve this resolution to save those tax dollars instead of allowing them to be used for affordable housing developments," Tras said. The motion to adopt the resolution was moved by Council Member Frank Baker and seconded by Kimberly Shaw Elliot; the roll call vote recorded all members as "yes."
Supporters of the measure framed it as a fiscal safeguard: closing the door to a state-authorized tax break that, in practice, the city is unlikely to use but that would reduce local property tax receipts if a qualifying development were built. The resolution takes effect on adoption and is timed to meet the Jan. 1 statutory window. The council did not identify a specific developer or parcel where the exemption could apply.
The vote clears the way for the city to retain tax revenue that otherwise could be reduced by the exemption; council members said they will review the question again annually.
