NOTICE OF PROPOSED RESOLUTION

DISTRICT SCHOOL BOARD OF PASCO COUNTY, FLORIDA

RESOLUTION TITLE: Resolution Electing Not to Exempt Property Under Section 196.1978(3)(0), (Commonly Known as the “Live Local Property Tax Exemption”)

PURPOSE AND EFFECT: Beginning with the 2025 tax roll, Section 196.1978(3)(0), Florida Statutes, allows taxing authorities to “opt-out” of providing the Live Local Property Tax Exemption to units in multifamily projects that are used to house natural persons or families whose household income is between 80 and 120 percent of the median adjusted gross income for households within the metropolitan statistical area (“MSA”) or, if not within a MSA, within the county in which the person or family resides (the “80 to 120 Tax Exemption”), if the taxing authority finds that the latest Shimberg Center for Housing Studies Annual Report identifies the number of affordable and available units in the MSA or region is greater than the number of renter households in the MSA or region for natural persons or families who meet the income criteria for the 80 to 120 Tax Exemption.

SUMMARY OF RULE: This resolution allows the School Board to not exempt properties that would otherwise qualify for the 80 to 120 Tax Exemption.

SPECIFIC AUTHORITY: Sections 196.1978(3)(0) Florida Statutes.

LAW IMPLEMENTED: Sections 196.1978(3)(d)1 Florida Statutes.

IT IS ANTICIPATED THAT THE RESOLUTION WILL BE ADOPTED ON JULY 21, 2026, WITH AN EFFECTIVE DATE OF JANUARY 1, 2027.

DATE AND PLACE NOTICE OF PROPOSED RESOLUTION DEVELOPMENT PUBLISHED: June 24, 2026, Tampa Bay Times, Tampa, Pasco County, Florida.

Any person requiring a special accommodation to participate in the meetings above noticed because of a disability should contact call 727-774-2649 (West Pasco), 813-794-2649 (Central Pasco), or 352-524-2649 (East Pasco), 48 hours in advance of the meeting to make appropriate arrangements. If any person appearing before the School Board anticipates or expects that he or she might appeal any decision made by the School Board, that person will need a record of the proceedings, and that for such purpose, that person will need to insure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.

The Agency does not anticipate that the adoption of this resolution will (1) have an adverse impact on small business; or (2) directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within 1 year after the implementation of the resolution.

Any person who wishes to provide information regarding a statement of estimated regulatory costs or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

THE PERSON TO BE CONTACTED FOR INFORMATION OR TO SUBMIT QUESTIONS REGARDING THE PROPOSED RESOLUTION IS:

Elizabeth Kuhn, Deputy Superintendent
Pasco County Schools
7227 Land O’ Lakes Boulevard
Land O’ Lakes, FL 34638
(813)794-2649
ekuhn@pasco.k12.fl.us

Links to specific matters regarding the Pasco Schools are available at: www.pasco.k12.fl.us

A copy of the proposed resolution is available by copying the individual identified above.

School board agendas are published on-line at: https://pasco-k12-fl.community.diligentoneplatform.com/Portal/
June 24, 2026 93339