Skip to main content

Part 2/2: Missing Middle Tax Exemption Updates for 2025

Anthony De Yurre, Nicholas Noto & Lucas Pizzutti

Photo of an apartment buildingThe Florida Housing Finance Corporation is preparing to begin processing applications for the Missing Middle Tax Exemption for the 2025 tax year. Some of the deadlines for processing exemption applications have changed. This year the portal will open and begin accepting requests on September 30, 2024 and applicants must have their request submitted to Florida Housing no later than December 19, 2024 at 3 p.m.

The portal will open again for applicants to certify that they have appropriate rents and tenants in place in units under consideration on January 1, 2025 and applicants must confirm, or update (as needed), the unit and rent list between by 3 p.m. EST on January 15.

Similar to the 2024 tax year applications, certifications for approved applications will be issued by Florida Housing by February 15, 2025 and must be provided to the applicable property appraiser, with the balance of the property appraiser application requirements, on or before March 1, 2025.

If you have any question concerning the Live Local Act or the Missing Middle Tax Exemption process, please feel free to reach out to us or read more at Bilzin.com/LiveLocal.

YOU MIGHT ALSO LIKE
Speaking Engagement September 11, 2025
Anthony De Yurre serves as a moderator on theLive Local Act panel at Greater Miami Chamber of Commerce’s Workforce Housing Panel in Miami, Florida.
Blog September 10, 2025
In anticipation of the 2026 FloridaMultifamily Middle Market Certification Program (more commonly known as theLive Local Tax Exemption) under Florida Statute Sec. 196.1978(3),Florida Housing Finance Corporation(“Florida Housing”) recently updated its application process and dates. This s...
Blog September 9, 2025
Florida Senate Bill 180 (2025) (“SB 180”) was recently signed into law. SB 180 created several new laws and regulations regarding declared States of Emergency and Florida real estate development. Specifically, SB 180 creates Florida Statute Sec. 252.422, which currently preempts all loca...
VIEW MORE