SB 674 (Rodriguez) and HB 563 (Rodriguez) authorize counties and municipalities to adopt ordinances to grant ad valorem tax exemptions to property owners whose properties are used for the government or affordable housing. The property owner must have taken affirmative steps to prepare the property to provide affordable housing to persons or families that meet specified income limits to qualify for the affordable housing exemption. For the governmental exemption, a governmental or public purpose is served if a person provides a service that the state, any of its political subdivisions or any municipality, agency, special district, authority or other public body corporate of the state could properly perform or serve and if the governmental or public purpose would otherwise be a valid purpose for the allocation of public funds. (Hughes)