Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Under Florida’s statutory scheme for ad valorem property taxation, appellee’s expectation of an affordable housing property tax exemption for the 2013 tax year was not a vested right when the Legislature repealed the provision under which it had obtained an exemption for the 2012 tax year. While “due process prevents the Legislature from retroactively abolishing or curtailing” rights that have actually vested, Maronda Homes, Inc. of Fla. v. Lakeview Reserve Homeowners Ass’n, Inc., 127 So.3d 1258, 1272 (Fla.2013), even a truly “ ‘retrospective provision of a legislative act is not necessarily…