During the 2017 Legislative Session, HB 7109 passed which modifies the definition of “nursing home” or “home for special services” in section s.196.012 (9), Florida Statutes, to include facilities possessing a valid license under part 1 of chapter 429 (the regulatory law for assisted living facilities). This change appears to totally exempt non-profit assisted living facilities (ALFs) from ad valorem property taxes beginning in...