Editing The Villages, Florida (section)

== History ==
In the 1960s, Michigan businessman [[Harold Schwartz]] began selling land in the area now known as The Villages through mail-order sales. In 1968, a federal law prohibiting real estate sales by mail order forced Schwartz and his business partner, Al Tarrson, to halt this practice.<ref>{{cite web | last=Coffey | first=Ronald John | author2=James d | title=Federal Regulation of Land Sales: Full Disclosure Comes Down to Earth | website=Case Western Reserve University School of Law Scholarly Commons | date=2016-07-15 | url=https://scholarlycommons.law.case.edu/faculty_publications/1778/ | access-date=2025-04-11}}</ref>

In the early 1970s, Schwartz and Tarrson developed Orange Blossom Gardens, a mobile home park in northwestern Lake County.<ref>{{cite news |last=Curry |first=Christopher |title=Villages' founder dies at 93 |url=https://www.ocala.com/story/news/2003/12/24/villages-founder-dies-at-93/31292757007/ |access-date=2023-10-30 |work=The Star Banner |date=2003-12-24}}</ref> By the early 1980s, the community had sold approximately 400 units. In 1983, Schwartz bought out Tarrson’s interest and brought his son, [[H. Gary Morse]], into the business. Inspired by successful retirement communities like [[Del Webb]]'s [[Sun City, Arizona|Sun City]], Morse expanded amenities, including golf courses and recreation centers, and pursued nearby commercial development. In 1992, the community was officially renamed The Villages.<ref>{{cite book |last=Erisman |first=Ryan |title=The Villages Florida Book |year=2011 |publisher=For Boomers Media  |isbn=978-0615525556 |chapter=Chapter 3}}</ref>

By the early 1990s, The Villages had grown to over 8,000 residents, with three golf courses and a [[Winn-Dixie]] supermarket.<ref>{{cite news |last=Howard |first=Paula |title=Recalling The Villages Early Years |url=https://www.lakeandsumterstyle.com/recalling-the-villages-early-years/ |work=Lake & Sumter Style |date=2018-12-28 |access-date=2019-02-09}}</ref> Between 2010 and 2019, The Villages was the top-selling master-planned community in the United States, with 24,440 homes sold.<ref>{{cite web |url=https://www.rclco.com/publication/the-top-selling-master-planned-communities-of-2019-and-best-of-the-decade/ |title=The Top-Selling Master-Planned Communities of 2019 and "Best" of the Decade |publisher=RCLCO |date=2020-01-03 |access-date=2020-01-11}}</ref>

The Villages operates under community development districts (CDDs), which manage infrastructure and amenities. In 2013, the [[Internal Revenue Service]] (IRS) ruled that $426 million in bonds issued by a CDD were not tax-exempt, as the district did not qualify as a government entity, resulting in approximately $750,000 in legal fees for residents.<ref>{{cite news |last=Ritchie |first=Lauren |title=IRS ruling on The Villages tax-free bonds a long time coming |url=https://www.orlandosentinel.com/2013/06/07/irs-ruling-on-villages-tax-free-bonds-a-long-time-coming/ |work=Orlando Sentinel |date=2013-06-07 |access-date=2024-02-01}}</ref><ref>{{cite news |title=Tutt issues memo revealing costs to Villages residents in IRS battle |url=https://www.villages-news.com/2013/10/10/tutt-issues-memo-revealing-costs-residents-villages-irs-battle/ |work=Villages-News |date=2013-10-10 |access-date=2024-02-01}}</ref>

=== Expansion ===
Since the 2010s, The Villages has expanded southward, acquiring land in Sumter and Marion counties. In 2017, the Holding Company of the Villages purchased 8,000 acres south of [[Florida State Road 44]] and 2,600 acres near County Road 470 for residential and commercial development, with plans for approximately 4,500 homes.<ref>{{cite news |last=Corder |first=David R. |title=Villages Expansion Plans Energize Sumter Economy |url=https://www.thevillagesdailysun.com/news/villages/villages-expansion-plans-energize-sumter-economy/article_e142e4b6-ed1e-11e7-b473-efc2331776d7.html |work=The Villages Daily Sun |date=2017-12-30 |access-date=2017-12-30}}</ref><ref name="x121">{{cite web | title=The Villages expansion deal nears completion | website=Leesburg Daily Commercial | date=2018-01-18 | url=https://www.dailycommercial.com/story/news/local/leesburg/2018/01/18/villages-expansion-deal-nears-completion/16054546007/ | access-date=2025-04-11}}</ref>

=== Community Structure ===
The Villages is governed by community development districts and neighborhood declarations of restrictions, regulating aspects like landscaping and exterior modifications. An architectural review committee, composed of residents, oversees property alterations.<ref>{{cite web | title=Architectural Review | website=The Villages Community Development Districts | date=2025-04-08 | url=https://www.districtgov.org/districts/committees/architectural-review/ | access-date=2025-04-11}}</ref> As an [[Housing for Older Persons Act|age-restricted community]], at least 80% of homes must have a resident aged 55 or older, and persons under 19 may not reside permanently, except in designated family subdivisions.<ref>{{cite web | title= Questions and Answers Concerning the Final Rule Implementing the Housing for Older Persons Act of 1995 (HOPA) | url=https://www.equalhousing.org/wp-content/uploads/2024/05/1995-Housing-for-Older-Persons-FAQ.pdf | access-date=2025-04-11}}</ref><ref>{{cite web | title=Community Standards | website=The Villages Community Development Districts | date=2025-04-08 | url=https://www.districtgov.org/services/resident/community-standards/ | access-date=2025-04-11}}</ref>