Multifamily Middle Market Certification

The “Missing Middle” Property Tax exemption encourages new or recently constructed developments to offer affordable units. Interested owners must first apply with Florida Housing to obtain Multifamily Middle Market certification notice and then with their local property appraiser, by March 1st, to obtain exemption. Before issuing the “Multifamily Middle Market” certification notice, Florida Housing will review specific eligibility criteria and determine if a certification notice can be issued. Once received, this certification notice must be taken to the local Property Appraiser’s office as part of the application for the “Missing Middle” Property Tax Exemption. While a certificate from Florida Housing is required in order to receive the exemption, it is not a guarantee that an exemption will be issued as the Property Appraiser will determine final issuance of an exemption. In order to be eligible for this property tax exemption, the following requirements, at minimum, must be met.

More than 70 units must be set aside for affordable housing. Those designated units must serve:

  • Up to 80% AMI per unit for an 100% property tax exemption; OR
  • 81% up to 120% AMI per unit for a 75% property tax exemption

The Area Median Income (AMI) is determined through multifamily rental programs income and rent limit chart derived from the Multifamily Tax Subsidy Projects Income Limits published by the United States Department of Housing and Urban Development or 90% of the fair market value rent as determined by a rental market study meeting.

Multifamily Middle Market Certification Key Deadlines

Please be advised, in light of the anticipated modifications to the “missing middle” ad valorem tax exemption set forth in sec. 196.1978(3), Fla Stat. through the proposed amendments to the statute set forth in Senate Bill 328 and House Bill 1239, Florida Housing intends to re-open the portal to receive and process requests for Multifamily Middle Market Certifications next week, beginning on Monday February 5, 2024 at 8 AM eastern standard time and closing on Friday February 9, 2024 at 5 PM eastern standard time.

Florida Housing intends to issue all Certifications no later than Friday, February 16, 2024, effectively providing owners with two weeks to submit ad valorem tax exemption applications with local property appraisers by the March 1 statutory deadline.

  • Florida Housing will provide certification notices to owners and the local property appraisers no later than February 15, 2024.
  • If an owner receives a certification notice, they must then submit a notice, an application, and any other required documentation to their local property appraiser no later than March 1.

Florida Housing is developing additional information that will be updated and available on this page soon.



Certification Portal

Middle Market Submitted Properties List 2024

Multifamily Tax Subsidy Projects Income and Rent Limits

Frequently Asked Questions for the Exemption of Affordable Housing Property - Department of Revenue

FHFC Multifamily Middle Market Certification Frequently Asked Questions

Property Appraiser Search: Florida Dept. of Revenue - Property Tax - Local Officials (

Multifamily Middle Market Certification Request – SAMPLE

How-to Guide for the Multifamily Middle Market Certification

Sign Up For the Multifamily Middle Market Certification's ListServ

For questions or comments regarding the Multifamily Middle Market Certification email

September 19, 2023 Workshop:


July 11, 2023, Conceptual Workshop:


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