Miami-Dade Legislative Item
File Number: 063615
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File Number: 063615 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1470-06 Control: Board of County Commissioners
File Name: DEFERRAL OF PROPERTY TAXES ON AFFORDABLE HOUSING RENTALS Introduced: 12/14/2006
Requester: NONE Cost: Final Action: 12/19/2006
Agenda Date: 12/19/2006 Agenda Item Number: 14A30
Notes: Title: RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION ALLOWING FOR A DEFERRAL OF A PORTION OF PROPERTY TAXES ON RENTAL PROPERTIES USED FOR AFFORDABLE HOUSING UNTIL THE PROPERTY IS SOLD OR THE USE IS CHANGED [SEE ORIGINAL ITEM UNDER FILE NO. 063388]
Indexes: HOUSING
  LEGISLATURE
  PROPERTY
  TAXES
Sponsors: Barbara J. Jordan, Prime Sponsor
  Audrey M. Edmonson, Co-Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 12/19/2006 14A30 Adopted P

County Manager 12/18/2006 Additions 12/19/2006

County Attorney 12/14/2006 Assigned Jess M. McCarty

Intergov., Recreation & Cultural Affairs Cmte. 12/13/2006 2O Amended Forwarded to BCC with a favorable recommendation with committee amendment(s) P
REPORT: The foregoing resolution was forwarded with a favorable recommendation, with Committee amendment(s) to include three additional WHEREAS clauses following the 8th WHEREAS clause as follows: “WHEREAS the Board adopted resolution No. R-588-06 as amended by Resolution No. 1176-06 that created the Community Affordable Housing Strategies Alliance Task Force (CAHSA); WHEREAS CAHSA has been charged by the Board to perform certain functions to address the housing crisis in Miami-Dade County and to make final findings and recommendations to the Board regarding the measures to address the present housing crisis in Miami-Dade County; and WHEREAS one of the recommendations that CAHSA has made was to urge the Florida Legislature to allow for deferral of a portion of the property taxes on rental properties used for affordable housing until the properties sold or the use is changed.” Assistant County Attorney Maldonado read the foregoing resolution into the record. Commissioner Jordan submitted an amended version of this resolution. Assistant County Attorney Maldonado explained the amendment was three additional whereas clauses after the 8th whereas clause. Commissioner Edmonson requested to be added as a co-sponsor to the foregoing resolution. There being no further discussion or comments, the Committee proceeded to vote on the foregoing resolution.

Legislative Text


TITLE
RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION ALLOWING FOR A DEFERRAL OF A PORTION OF PROPERTY TAXES ON RENTAL PROPERTIES USED FOR AFFORDABLE HOUSING UNTIL THE PROPERTY IS SOLD OR THE USE IS CHANGED

BODY
WHEREAS, property values for all types of real property have appreciated at unprecedented levels in Miami-Dade County over the past few years; and
WHEREAS, the values of rental properties used for affordable housing have also risen at correspondingly high rates; and
WHEREAS, these increases in the value of rental properties used for affordable housing properties have lead to significantly higher property tax bills, and in turn, higher rents; and
WHEREAS, this phenomenon has contributed to the affordable housing issues that face our community; and
WHEREAS, state law does not currently allow for a portion of property taxes on rental properties that are used for affordable housing to be deferred until the property is sold or the use is changed; and
WHEREAS, during the 2005 state legislative session, the Florida Legislature passed a bill, Chapter 2005-157 (HB 955), that allowed for deferral of property taxes for marinas and other working waterfront real property; and
WHEREAS, at this Board's prompting, the Florida Legislature last year passed a bill, Chapter 2006-47 (SB 1268), decreasing the age and increasing the income level for senior deferral of property taxes on homestead property; and
WHEREAS, this Board has urged the Florida Legislature to amend state statutes to permit Property Appraisers to use the income approach to valuing multi-family rental property used to provide affordable housing; and
WHEREAS, the Board adopted Resolution No. R-588-06, as amended by Resolution No.1176-06, that created the Community Affordable Housing Strategies Alliance Taskforce ("CAHSA"); and
WHEREAS, the CAHSA has been charged by the Board to perform certain functions to address the housing crisis in Miami-Dade County and to make final findings and recommendations to the Board regarding the measures to address the present housing crisis in Miami-Dade County; and
WHEREAS, one of the recommendations that CAHSA made was to urge the Florida Legislature to allow for a deferral of a portion of property taxes on rental properties used for affordable housing until the property is sold or the use is changed; and
WHEREAS, allowing property taxes to be deferred would provide another tool to preserve affordable housing that would complement an alternate assessment approach; and
WHEREAS, deferring property taxes as opposed to using an income approach to value rental property used for affordable housing offers the advantage of recovering deferred taxes when the property is sold or the use is changed such that the property is no longer providing affordable housing; and
WHEREAS, allowing for a deferral of a portion of property taxes on rental properties used for affordable housing could help address Miami-Dade County's affordable housing crisis,

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the Florida Legislature to pass legislation allowing for the deferral of a portion of property taxes for rental properties used for affordable housing until such time as the property is sold or the use is changed such that it is no longer used to provide affordable housing.
Section 2. Directs the Clerk of the Board to transmit copies of this resolution to the Governor, Senate President, House Speaker, and Chair and members of the Miami-Dade State Legislative Delegation.
Section 3. Directs the County's state lobbying team to advocate for the passage of the legislation set forth in Section 1 above; and directed the Office of Intergovernmental Affairs to include this item in the 2007 State Legislative Package.



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