The Schimberg Center for Housing Studies recently published its annual report for 2025. With the most recent release, we have compiled a comprehensive list of all counties within Florida that are eligible or ineligible to opt out of the 75% Missing Middle property tax exemption for developments providing rental housing to individuals and families earning between 81% and 120% of the Area Median Income (AMI). Note, check marks depicted in red in the chart denote changes of such county’s status from the 2024 report.
