THE BILL ITSELF
CS/CS/SB 48
Housing
Florida Senate - 2026 CS for CS for SB 48 By the Committee on Rules; the Appropriations Committee on Transportation, Tourism, and Economic Development; and Senators Gaetz, Osgood, Pizzo, and Arrington 595-02231-26 202648c2
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A bill to be entitled
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An act relating to housing; amending s. 163.31771,
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F.S.; defining the term “primary dwelling unit”;
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requiring local governments to adopt, by a specified
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date, an ordinance to allow accessory dwelling units
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to be approved in certain areas; requiring that such
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ordinances apply prospectively; providing that such
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ordinances may regulate specified actions; prohibiting
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the inclusion of certain requirements or prohibitions
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in such ordinances; providing an exception to the
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requirement that local governments adopt such
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ordinances; deleting a requirement that an application
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for a building permit to construct an accessory
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dwelling unit include a certain affidavit; revising
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the accessory dwelling units that apply toward
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satisfying a certain component of a local government’s
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comprehensive plan; prohibiting the denial of a
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homestead exemption for certain portions of property
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on a specified basis; requiring that a rented
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accessory dwelling unit be assessed separately from
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the homestead property and taxed according to its use;
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amending s. 420.615, F.S.; authorizing a local
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government to provide a density bonus incentive to
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landowners who make certain real property donations to
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assist in the provision of affordable housing for
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military families; requiring the Office of Program
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Policy Analysis and Government Accountability to
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evaluate the efficacy of using mezzanine finance and
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the potential of tiny homes for specified purposes;
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requiring the office to consult with certain entities;
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requiring the office to submit a certain report to the
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Legislature by a specified date; providing an
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effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsections (2) through (5) of section
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163.31771, Florida Statutes, are amended, and a new subsection
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(5) is added to that section, to read:
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163.31771 Accessory dwelling units.—
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(2) As used in this section, the term:
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(a) “Accessory dwelling unit” means an ancillary or
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secondary living unit, that has a separate kitchen, bathroom,
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and sleeping area, existing either within the same structure, or
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on the same lot, as the primary dwelling unit.
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(b) “Affordable rental” means that monthly rent and
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utilities do not exceed 30 percent of that amount which
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represents the percentage of the median adjusted gross annual
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income for extremely-low-income, very-low-income, low-income, or
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moderate-income persons.
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(d) (c) “Local government” means a county or municipality.
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(e) (d) “Low-income persons” has the same meaning as in s.
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420.0004(11).
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(f) (e) “Moderate-income persons” has the same meaning as in
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s. 420.0004(12).
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(g) “Primary dwelling unit” means an existing or proposed
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single-family dwelling on the property where a proposed
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accessory dwelling unit would be located.
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(h) (f) “Very-low-income persons” has the same meaning as in
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s. 420.0004(17).
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(c) (g) “Extremely-low-income persons” has the same meaning
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as in s. 420.0004(9).
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(3) By December 1, 2026, a local government shall may adopt
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an ordinance to allow accessory dwelling units to be approved
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without requiring a public hearing; a variance, conditional use
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permit, special permit, or special exception; or other
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discretionary action, other than a determination that a site
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plan conforms with applicable zoning regulations, in any area
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zoned for single-family residential use. Such ordinance must
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apply prospectively to accessory dwelling units approved after
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the date the ordinance is adopted. Such ordinance may regulate
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the permitting, construction, and use of an accessory dwelling
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unit but may not do any of the following:
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(a) Prohibit the renting or leasing of an accessory
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dwelling unit, except to prohibit the renting or leasing of an
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accessory dwelling unit approved after the effective date of the
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ordinance for a term of less than 1 month, notwithstanding s.
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509.032(7)(b).
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(b) Require that the owner of a parcel on which an
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accessory dwelling unit is constructed reside in the primary
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dwelling unit.
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(c) Increase parking requirements on any parcel that can
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accommodate an additional motor vehicle on a driveway without
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impeding access to the primary dwelling unit.
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(d) Require replacement parking if a garage, carport, or
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covered parking structure is converted to create an accessory
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dwelling unit.
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(e) Impose discretionary review or hearing standards, such
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as requiring a conditional use approval or special exception to
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construct an accessory dwelling unit, or other review standards
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that do not apply generally to other housing in the same
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district or zone.
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A local government that is required by state law to limit the
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number of new dwelling units within the local government’s
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jurisdiction is not required to adopt an ordinance in accordance
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with this subsection, but may adopt an ordinance to allow
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accessory dwelling units in any area zoned for single-family
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residential use.
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(4) An application for a building permit to construct an
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accessory dwelling unit must include an affidavit from the
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applicant which attests that the unit will be rented at an
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affordable rate to an extremely-low-income, very-low-income,
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low-income, or moderate-income person or persons.
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(5) Each accessory dwelling unit allowed by an ordinance
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adopted under this section which provides affordable rental
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housing shall apply toward satisfying the affordable housing
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component of the housing element in the local government’s
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comprehensive plan under s. 163.3177(6)(f).
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(5) The owner of a property with an accessory dwelling unit
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may not be denied a homestead exemption for those portions of
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property on which the owner maintains a permanent residence
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solely on the basis of the property containing an accessory
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dwelling unit that is or may be rented to another person.
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However, if the accessory dwelling unit is rented to another
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person, the accessory dwelling unit must be assessed separately
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from the homestead property and taxed according to its use.
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Section 2. Subsection (1) of section 420.615, Florida
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Statutes, is amended to read:
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420.615 Affordable housing land donation density bonus
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incentives.—
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(1) A local government may provide density bonus incentives
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pursuant to the provisions of this section to any landowner who
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voluntarily donates fee simple interest in real property to the
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local government for the purpose of assisting the local
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government in providing affordable housing , including housing
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that is affordable for military families receiving the basic
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allowance for housing . Donated real property must be determined
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by the local government to be appropriate for use as affordable
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housing and must be subject to deed restrictions to ensure that
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the property will be used for affordable housing.
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Section 3. The Office of Program Policy Analysis and
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Government Accountability (OPPAGA) shall evaluate the efficacy
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of using mezzanine finance, or second-position short-term debt,
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to stimulate the construction of owner-occupied housing that is
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affordable as defined in s. 420.0004(3), Florida Statutes, in
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this state. OPPAGA shall also evaluate the potential of tiny
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homes in meeting the need for affordable housing in this state.
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OPPAGA shall consult with the Florida Housing Finance
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Corporation and the Shimberg Center for Housing Studies at the
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University of Florida in conducting its evaluation. By December
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31, 2027, OPPAGA shall submit a report of its findings to the
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President of the Senate and the Speaker of the House of
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Representatives. Such report must include recommendations for
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the structuring of a model mezzanine finance program.
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Section 4. This act shall take effect July 1, 2026.