Within the City of Fort Lauderdale there are several incentives for designated Historic Resources. Information on these incentives are outlined below and are further described within the following links:

Existing Historic Preservation Incentives in the City of Fort Lauderdale

Historic Preservation Incentives Overview Video

Transfer of Development Rights Overview Video 

Tax Exemptions

Ad Valorem Tax Exemption (10-Year Tax Exemption)

The City of Fort Lauderdale’s Unified Land Development Regulations (ULDR) provides for an Ad Valorem Tax Exemption under Section 47-24.11.E. for exemption for improvements to historic property (per F.S. § 196.1997). The city commission may authorize an ad valorem tax exemption of one hundred percent (100%) of the assessed value of all improvements to historic properties which result from the restoration, renovation, or rehabilitation of such properties.

The Ad Valorem Tax Exemption does not give property owners total exemption from all taxes. It is an exemption only on the amount that taxes would have increased due to the assessed value of the improvements made to a designated historic landmark. The exemption will only apply to those taxing authorities that agree to participate in the program (for example, the city portion or the county portion) and would not affect taxing authorities such as school districts or fire.

The applicant must apply before construction begins for the work performed to be counted towards the tax exemption. Contact Staff for more information and for an application.

Tax Exemption for Commercial Properties

City of Fort Lauderdale Tax Exemption for Historic Commercial Properties: The City of Fort Lauderdale’s Unified Land Development Regulations (ULDR) provides a Tax Exemption under Section 47-24.11.F. for a fifty percent (50%) reduction in City property tax for designated historic resources that are used for commercial or non-profit purposes.

Broward County Tax Exemption for Historic Commercial Properties: The Broward County Code of Ordinances provides a Tax Exemption under Article VI, Section 31 1/2 -110 for a tax exemption of fifty percent of the assessed value of historic property used for commercial or certain nonprofit purposes.

To take advantage of either tax exemption for commercial properties, the property must comply with each and every provision of 196.1961 to be entitled to the ad valorem exemption and the tax exemption shall apply only to Broward County. Property must be used for commercial purposes or used by a not-for-profit organization under s. 501(c)(3). Property must be regularly open to the public (minimum of 40 hours per week, for 45 weeks per year, or an equivalent of 1,800 hours per year).

Parking Reductions and Exemptions

The City of Fort Lauderdale’s ULDR Section 47-20.3 – Parking Reductions and Exemptions, allows locally designated historic landmarks or contributing properties within a locally designated historic district to be eligible for the following parking reductions and exemptions:

• Properties utilized for adaptive reuse to provide one (1) off-street parking space per dwelling unit; and
• Exempt commercial structures utilized for adaptive reuse that are up to 2,500 gross square feet in area from off-street parking requirements. Requiring all commercial development greater than 2,500 gross square feet and utilized for adaptive reuse to provide sixty percent (60%) of the off-street parking space requirements in Section 47-20.2 of the ULDR; and
• Exemption of off-street parking requirements for commercial properties utilized for adaptive reuse and located within a Regional Activity Center (“RAC”) Zoning Designation.

Waivers for Historic Preservation

The City of Fort Lauderdale’s ULDR Section 47-24.11.G. allows for a historic preservation waiver that may be granted by the Historic Preservation Board (HPB) to promote and encourage the preservation and adaptive reuse of historic resources for the purpose of a reduction in setback requirements or distance separation requirements. As part of issuance of the waiver, the request must ensure that it will result in the preservation of a designated historic resource. The HPB does not have the authority to grant any waivers of density, Floor Area Ratio (FAR), or building height requirements.

Transfer of Development Rights (TDR) Program

A Transfer of Development Rights (TDR) Program has been implemented in the City of Fort Lauderdale as a new incentive for historic preservation. The TDR program allows for transfer of unused development rights from designated historic properties called “sending sites” to eligible new developments called “receiving sites.”  Property owners of designated historic landmarks, landmark sites, archaeological sites, or contributing buildings within the City of Fort Lauderdale are eligible to participate in this voluntary program.

Contact Staff for more information and for an application.

Florida Building Code Historic Structures Exemptions

Under the Florida Building Code, Existing Building under Chapter 12 entitled Historic Buildings, it allows for certain exemptions or means to the be taken into consideration to protect features and elements of historic buildings.

FEMA Historic Structure Exemptions

FEMA’s National Flood Insurance Program (NFIP) gives relief to historic structures from the NFIP floodplain management requirements by providing an exemption from the NFIP elevation and flood proofing requirements. Further information is included within the Floodplain Management Bulletin: Historic Structures along with mitigation measures that can be implemented into historic structures and to provide protection to potential future flooding.

For More Information contact:

Trisha Logan, AICP, Historic Preservation Planner at tlogan@fortlauderdale.gov or at 954.828.7101.