ORLANDO INDUSTRIAL7.2%+0.4%
MIAMI MULTIFAMILY$3,420+1.2%
TAMPA RETAIL4.8%-0.2%
US-192 CORRIDOR$340/SF+4.1%
30Y FIXED MORTGAGE6.72%-0.08%
FED PROBABILITY (PAUSE)92%+2%
ORLANDO INDUSTRIAL7.2%+0.4%
MIAMI MULTIFAMILY$3,420+1.2%
TAMPA RETAIL4.8%-0.2%
US-192 CORRIDOR$340/SF+4.1%
30Y FIXED MORTGAGE6.72%-0.08%
FED PROBABILITY (PAUSE)92%+2%
ORLANDO INDUSTRIAL7.2%+0.4%
MIAMI MULTIFAMILY$3,420+1.2%
TAMPA RETAIL4.8%-0.2%
US-192 CORRIDOR$340/SF+4.1%
30Y FIXED MORTGAGE6.72%-0.08%
FED PROBABILITY (PAUSE)92%+2%

What due diligence should buyers conduct regarding pre-repeal tax liabilities?

Buyers should demand a Certificate of Compliance from the seller. The Florida Department of Revenue maintains a 3-year audit window for commercial rent tax compliance. Without a Certificate of Compliance, a buyer can inherit the seller's pre-October 2025 tax liabilities — including penalties and interest. This is a non-negotiable due diligence item for any commercial acquisition in Florida during this transition period. Your attorney should include this requirement in the purchase and sale agreement.