Florida’s 2023 Live Local Act has helped create 3,171 affordable housing units but is hampered by local opt-outs and financing challenges, a Florida TaxWatch report finds. The law offers property tax incentives and allows multifamily development in commercial and industrial zones without rezoning if at least 40% of units remain affordable for 30 years. Some counties, citing housing surpluses, have opted out of tax breaks, while others see little developer participation. Financing remains a barrier for many projects. TaxWatch recommends statewide tax credits and corporate income tax incentives to encourage both rental and single-family affordable housing construction, saying sustained collaboration is needed to turn early gains into a steady pipeline of projects.