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CLEARWATER (PINELLAS COUNTY) · LOCALlocal legislationPassed

Passed

Clearwater Opts Out of 'Missing Middle' Property Tax Breaks for 2026

Original title: Approve a resolution of the City of Clearwater, opting out of providing the 80%-120% AMI Missing Middle Property Tax Exemption to developments that would otherwise qualify pursuant to the Live Local Act for calendar year 2026.

Record date · December 4, 2025

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What This Bill Does

The City of Clearwater has passed a resolution to opt out of a specific property tax exemption for 'missing middle' housing developments for the 2026 calendar year. This decision prevents developers of certain income-restricted housing from receiving tax breaks otherwise available under the state's .

Why it matters

Developers of housing for residents earning 80%-120% of the Area Median Income (AMI) will not be eligible for specific property tax exemptions in Clearwater for the 2026 tax year, which may influence the financial feasibility of new housing projects in that category.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Housing Developers

Developers planning projects for residents earning 80%-120% AMI will not be able to claim the specific property tax exemption in Clearwater for 2026.

Indirectly affected

Clearwater Residents

Residents may see changes in the pace or type of new housing development projects initiated in the city due to the change in tax incentives.

Key Facts

The City of Clearwater officially opted out of the 80%-120% AMI Missing Middle Property Tax Exemption.
The opt-out applies specifically to the 2026 calendar year.
The exemption would have otherwise applied to developments qualifying under the state's Live Local Act.
The resolution was filed under ID#25-1137.

Show all 6 facts

The resolution was introduced on October 27, 2025.
The status of the resolution is 'Passed'.

Frequently Asked Questions

What is the 'Missing Middle' property tax exemption?

It is a tax break provided under the state's for housing developments that serve residents earning between 80% and 120% of the Area Median Income.

Does this mean I will pay more in property taxes?

No, this resolution specifically affects tax exemptions for developers of certain housing projects, not individual residential property tax rates.

Will this affect housing projects in 2027?

The resolution specifically states the opt-out is for the 2026 calendar year; it does not explicitly address future years.

What else do you want to know?

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Full breakdown

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Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Local restriction of state housing incentives

Clearwater is utilizing the opt-out provision of the Live Local Act to limit the scope of state-mandated tax exemptions for middle-income housing.

City of Clearwater Live Local Act

Sources

Open source document

webapi.legistar.com

Analysis Score

0–100

Significance65
How much this matters to a regular citizen
Controversy40
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz20
Current news / social attention level

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