SESSION WATCH
Died SENATE · SESSION 2026

No. SB 756

Affordable Housing
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SPONSOR
Davis
FILED BY
Tracie Davis — District 5, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Community Affairs

Filed under Taxes & Budget.

PROVIDED SUMMARY

Affordable Housing; Increasing the length of time that certain rental units must remain affordable in order to qualify for a specified zoning variance; requiring that certain incentives be used for the construction of affordable housing; decreasing the maximum median income used to determine eligibility for certain tax incentives; specifying that documentary stamp taxes do not apply to deeds, transfers, or conveyances of residential property to first-time homebuyers, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Exempts first-time homebuyers from deed and note taxes.

The bill exempts first-time homebuyers from documentary stamp taxes on deeds and promissory notes when purchasing a principal residence. This applies only to moderate-income buyers who have not owned a home in the prior three years.

Rental units must remain affordable for 50 years instead of 30 to qualify for zoning variances and incentives. This longer commitment is required for developers seeking special land use permissions in commercial or industrial zones.

Local governments must direct any incentives provided for affordable housing projects specifically toward the construction of affordable units. This prevents developers from using those incentives for other purposes or general profit.

The income threshold for certain property tax exemptions is lowered from 120 percent to 100 percent of the area median income. This narrows the pool of households eligible for these specific tax benefits.

KEY PROVISIONS
§ 1 50-year affordability requirement for zoning variances majors. 125.01055

AIDevelopers must keep 40% of units affordable for 50 years instead of 30 to get zoning relief.

“for a period of at least 50 years, are affordable as defined in s. 420.0004”
§ 2 Mandatory use of incentives for affordable housing majors. 166.04151

AILocal governments must direct any incentives granted to developers toward building affordable units.

“Any incentives provided under this subsection must be used for the construction of affordable housing.” bill text, line 64 →
§ 3 Lower income cap for property tax exemptions majors. 196.1978

AIMultifamily projects must house households earning up to 100% of median income to qualify for tax breaks, down from 120%.

“not more than 100 percent of the median annual adjusted gross income”
§ 4 Documentary stamp tax exemption for first-time buyers moderates. 201.02

AIFirst-time homebuyers pay no documentary stamp tax on deeds or purchase documents for their principal residence.

“Taxes imposed by this section do not apply to a deed, transfer, or conveyance that transfers or conveys residential property to a first-time homebuyer” bill text, line 158 →
TIMELINE
3/13/2026
Died in Community Affairs
1/13/2026
Introduced
12/16/2025
Referred to Community Affairs; Finance and Tax; Rules
12/4/2025
Filed
STATUTES IT CHANGES
s. 125.01055
+1 / −1
s. 166.04151
+16 / −1
s. 196.1978
+2 / −2
s. 201.02
+78 / −0
s. 201.08
+77 / −0
s. 201.02
+0 / −0