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Florida's Granny-Flat Top

In a referendum they passed last November, Floridians gave counties the option of offering residents tax breaks if they built new additions to house their aging parents or grandparents.

In a referendum they passed last November, Floridians gave counties the option of offering residents tax breaks if they built new additions to house their aging parents or grandparents.

Six months later, most county governments are lukewarm at best about taking action. So far only one of Florida's 67 counties, Leon County, has passed the "granny flats" tax break, which allows counties to exclude the value of the new addition when assessing the property.

Many of the counties are concerned that a tax break for new additions would be unfair to Floridians who built granny flats in the past and who, as a result, cannot receive the reduced property taxes. And, there's a fear of scams. Residents might build additions and get the tax write-offs without ever inviting older relatives into their homes. As a way to reduce the possibility of fraud, the Leon County Property Appraiser's Office plans to conduct field reviews of purported granny flats.

Revenue losses are another concern. "We have no idea" of the cost, says Kathy Doolin, the county's assistant property appraiser. "We don't know who's going to apply."

Meanwhile, supporters of the measure see the tax cuts as a way to provide affordable housing for the state's large population of seniors.

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