2010 Tax Credit Survey: Florida

Site Characteristics—Proximity to Transit
Applicants can win up to 3.75 tie-breaker points in the competition for 9% low-income housing tax credits a for being located close to facilities including public stops or Metro-rail stops, according to Florida Housing's 2009 Universal Application.  

Site Characteristics—Walkability
Applicants can win up to 3.75 tie-breaker points for being located close to facilities including schools, grocery stores, and pharmacies.  

Project Construction—Energy-Efficient Construction
Applicants can win up to 9 points for energy efficiency features including efficient windows, insulation, and heating and cooling systems.  

Likelihood of Success Without Sustainable Development
The competition for tax credits is so steep that developers regularly turn in applications that qualify for the maximum number of points; the winning applications must thus be chosen by how many "tie-breaker" points an application earns. As a result, point categories such as "energy efficiency" are effectively threshold criteria, and many projects are located close to amenities to win tie-breaker points for proximity.  

Trends, Changes
Sustainable development has been important in Florida since 2002, when Florida Housing first introduced tie-breaker points based on location, effectively making proximity to services a deciding factor in the competition. The green criteria did not change significantly in the 2008 or 2009 round of the tax credit competition, and state officials don't anticipate strong changes to the green criteria for the Universal Application for the 2010 round.