SESSION WATCH
Superseded — its companion passed SENATE · SESSION 2026

No. CS/CS/SB 48

Housing
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SPONSOR
Rules; Appropriations Committee on Transportation, Tourism, and Economic Development; Gaetz
FILED BY
Don Gaetz — District 1, Republican [search donations]
EFFECTIVE
7/1/2026
COMPANION
CS/CS/HB 1389 — CS/CS/SB 48 was set aside and its companion carried the policy

Filed under Development & Land Use.

PROVIDED SUMMARY

Housing; Defining the term “primary dwelling unit”; requiring local governments to adopt, by a specified date, an ordinance to allow accessory dwelling units to be approved in certain areas; requiring the Office of Program Policy Analysis and Government Accountability to evaluate the efficacy of using mezzanine finance and the potential of tiny homes for specified purposes, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Mandates local approval of accessory dwelling units in single-family zones.

Local governments must allow accessory dwelling units in single-family zones by December 1, 2026, without requiring public hearings or discretionary permits.

Localities may not prohibit renting these units for terms of one month or longer, nor require the property owner to live in the main house.

Property owners cannot lose their homestead tax exemption solely because they rent out an accessory dwelling unit on their land.

Local governments may now offer density bonuses to landowners who donate property for housing affordable to military families.

KEY PROVISIONS
§ 1 Mandatory ADU Ordinance majors. 163.31771(3)

AILocal governments must adopt an ordinance allowing accessory dwelling units in single-family zones by December 1, 2026.

“a local government shall adopt an ordinance to allow accessory dwelling units to be approved without requiring a public hearing”
§ 2 Prohibited ADU Restrictions majors. 163.31771(3)

AILocal governments may not prohibit renting, require owner occupancy, or impose discretionary review for accessory dwelling units.

“may not do any of the following: (a) Prohibit the renting or leasing of an accessory dwelling unit” bill text, line 73 →
§ 3 Homestead Exemption Protection majors. 163.31771(5)

AIProperty owners cannot lose their homestead exemption solely because their property contains a rented accessory dwelling unit.

“may not be denied a homestead exemption for those portions of property on which the owner maintains a permanent residence solely on the basis of the property containing an” bill text, line 111 →
§ 4 Affordable Housing Credit moderates. 163.31771(4)

AIAccessory dwelling units providing affordable rental housing count toward a local government's comprehensive plan housing element.

“Each accessory dwelling unit allowed by an ordinance adopted under this section which provides affordable rental housing shall apply toward satisfying the affordable housing” bill text, line 105 →
§ 5 Military Family Density Bonus moderates. 420.615(1)

AILocal governments may grant density bonuses to landowners donating property for affordable housing, including housing affordable for military families.

“including housing that is affordable for military families receiving the basic allowance for housing” bill text, line 126 →
§ 6 OPPAGA Housing Study moderates. 163.31771

AIOPPAGA must evaluate mezzanine finance and tiny homes for affordable housing and report findings to the legislature by December 31, 2027.

“OPPAGA shall evaluate the efficacy of using mezzanine finance, or second-position short-term debt, to stimulate the construction of owner-occupied housing”
TIMELINE
3/13/2026
Died in Messages; Companion bill(s) passed, see CS/CS/HB 1389 (Ch....
2/4/2026
In Messages
2/4/2026
Immediately certified -SJ 253
2/4/2026
CS passed; YEAS 38 NAYS 0 -SJ 253
2/4/2026
Read 3rd time -SJ 253
2/4/2026
Read 2nd time -SJ 253
2/2/2026
Placed on Special Order Calendar, 02/04/26
1/29/2026
CS/CS by Rules read 1st time
1/28/2026
Placed on Calendar, on 2nd reading
1/28/2026
Pending reference review -under Rule 4.7(2) - (Committee Substitute)
1/27/2026
CS/CS by- Rules; YEAS 22 NAYS 0
1/22/2026
CS by Appropriations Committee on Transportation, Tourism, and...
1/22/2026
On Committee agenda-- Rules, 01/27/26, 9:00 am, 412 Knott Building
1/16/2026
Now in Rules
1/16/2026
Pending reference review under Rule 4.7(2) - (Committee Substitute)
1/14/2026
CS by Appropriations Committee on Transportation, Tourism, and...
1/13/2026
Introduced
1/9/2026
On Committee agenda-- Appropriations Committee on Transportation,...
11/4/2025
Now in Appropriations Committee on Transportation, Tourism, and...
11/4/2025
Favorable by Community Affairs; YEAS 7 NAYS 0
10/27/2025
On Committee agenda-- Community Affairs, 11/04/25, 3:30 pm, 37...
10/6/2025
Referred to Community Affairs; Appropriations Committee on...
9/15/2025
Filed
17 EARLIER →
STATUTES IT CHANGES
s. 163.31771
+396 / −48
s. 420.615
+15 / −3
STAFF ANALYSES
2 MORE →