Florida Statutes Title XIV Chapter 196 - Exemption

• 196.001 - Property Subject To Taxation.
  Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:(1) All real and personal property in this...
• 196.002 - Legislative Intent.
  For the purposes of assessment roll recordkeeping and reporting, the exemptions authorized by each provision of this chapter shall be reported separately for each category...
• 196.011 - Annual Application Required For Exemption.
  (1)(a) Every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to...
• 196.012 - Definitions.
  For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise:(1) “Exempt use of property” or “use...
• 196.015 - Permanent Residency; Factual Determination By Property Appraiser.
  Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although...
• 196.021 - Tax Returns To Show All Exemptions And Claims.
  In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and...
• 196.031 - Exemption Of Homesteads.
  (1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good...
• 196.041 - Extent Of Homestead Exemptions.
  (1) Vendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the office...
• 196.061 - Rental Of Homestead To Constitute Abandonment.
  (1) The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such...
• 196.071 - Homestead Exemptions; Claims By Members Of Armed Forces.
  Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United...
• 196.075 - Additional Homestead Exemption For Persons 65 And Older.
  (1) As used in this section, the term:(a) “Household” means a person or group of persons living together in a room or group of rooms as a...
• 196.081 - Exemption For Certain Permanently And Totally Disabled Veterans And For Surviving Spouses Of Veterans; Exemption For Surviving Spouses Of First Responders Who Die In The Line Of Duty.
  (1) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability...
• 196.082 - Discounts For Disabled Veterans.
  (1) Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad...
• 196.091 - Exemption For Disabled Veterans Confined To Wheelchairs.
  (1) Any real estate used and owned as a homestead by an ex-servicemember who has been honorably discharged with a service-connected total disability and who has...
• 196.095 - Exemption For A Licensed Child Care Facility Operating In An Enterprise Zone.
  (1) Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant to chapter...
• 196.101 - Exemption For Totally And Permanently Disabled Persons.
  (1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation.(2) Any real estate used and owned as a homestead by...
• 196.111 - Property Appraisers May Notify Persons Entitled To Homestead Exemption; Publication Of Notice; Costs.
  (1) As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to whom...
• 196.121 - Homestead Exemptions; Forms.
  (1) The Department of Revenue shall provide, by electronic means or other methods designated by the department, forms to be filed by taxpayers claiming to be...
• 196.131 - Homestead Exemptions; Claims.
  (1) At the time each taxpayer files claim for homestead exemption, the property appraiser shall deliver to the taxpayer a receipt over his or her signature,...
• 196.141 - Homestead Exemptions; Duty Of Property Appraiser.
  The property appraiser shall examine each claim for exemption filed with or referred to him or her and shall allow the same, if found to...
• 196.151 - Homestead Exemptions; Approval, Refusal, Hearings.
  The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before...
• 196.161 - Homestead Exemptions; Lien Imposed On Property Of Person Claiming Exemption Although Not A Permanent Resident.
  (1)(a) When the estate of any person is being probated or administered in another state under an allegation that such person was a resident of that...
• 196.171 - Homestead Exemptions; City Officials.
  City tax assessors, or other officials performing such duties, shall be governed by the provisions of these homestead exemption laws.History.—s. 7, ch. 17060, 1935; CGL...
• 196.173 - Exemption For Deployed Servicemembers.
  (1) A servicemember who receives a homestead exemption may receive an additional ad valorem tax exemption on that homestead property as provided in this section.(2) The exemption...
• 196.181 - Exemption Of Household Goods And Personal Effects.
  There shall be exempt from taxation to every person residing and making his or her permanent home in this state household goods and personal effects....
• 196.183 - Exemption For Tangible Personal Property.
  (1) Each tangible personal property tax return is eligible for an exemption from ad valorem taxation of up to $25,000 of assessed value. A single return...
• 196.185 - Exemption Of Inventory.
  All items of inventory are exempt from ad valorem taxation.History.—s. 1, ch. 81-308.
• 196.192 - Exemptions From Ad Valorem Taxation.
  Subject to the provisions of this chapter:(1) All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally...
• 196.193 - Exemption Applications; Review By Property Appraiser.
  (1)(a) All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the property appraiser. However,...
• 196.194 - Value Adjustment Board; Notice; Hearings; Appearance Before The Board.
  (1) The value adjustment board shall hear disputed or appealed applications for exemption and shall grant such exemptions in whole or in part in accordance with...
• 196.195 - Determining Profit Or Nonprofit Status Of Applicant.
  (1) Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses...
• 196.196 - Determining Whether Property Is Entitled To Charitable, Religious, Scientific, Or Literary Exemption.
  (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary...
• 196.1961 - Exemption For Historic Property Used For Certain Commercial Or Nonprofit Purposes.
  (1) Pursuant to s. 3, Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality...
• 196.197 - Additional Provisions For Exempting Property Used By Hospitals, Nursing Homes, And Homes For Special Services.
  In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes...
• 196.1975 - Exemption For Property Used By Nonprofit Homes For The Aged.
  Nonprofit homes for the aged are exempt to the extent that they meet the following criteria:(1) The applicant must be a corporation not for profit pursuant...
• 196.1976 - Provisions Of Ss. 196.197(1) Or (2) And 196.1975; Severability.
  If any provision of s. 196.197(1) or (2), created and amended by chapter 76-234, Laws of Florida, or s. 196.1975, created by chapter 76-234 and...
• 196.1977 - Exemption For Property Used By Proprietary Continuing Care Facilities.
  (1) Each apartment in a continuing care facility certified under chapter 651, which facility is not qualified for exemption under s. 196.1975, or other similar exemption,...
• 196.1978 - Affordable Housing Property Exemption.
  Property used to provide affordable housing to eligible persons as defined by s. 159.603 and natural persons or families meeting the extremely-low-income, very-low-income, low-income, or...
• 196.198 - Educational Property Exemption.
  Educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes are...
• 196.1983 - Charter School Exemption From Ad Valorem Taxes.
  Any facility, or portion thereof, used to house a charter school whose charter has been approved by the sponsor and the governing board pursuant to...
• 196.1985 - Labor Organization Property Exemption.
  Real property owned and used by any labor organization which has a charter from a state or national organization, which property is used predominantly by...
• 196.1986 - Community Centers Exemption.
  (1) A single general-purpose structure represented as a community center owned and operated by a private, nonprofit organization and used predominantly for educational, literary, scientific, religious,...
• 196.1987 - Biblical History Display Property Exemption.
  The use of property owned by an organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code to exhibit, illustrate, and...
• 196.199 - Government Property Exemption.
  (1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions:1(a)1. All property of the United States is exempt...
• 196.1993 - Certain Agreements With Local Governments For Use Of Public Property; Exemption.
  Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and...
• 196.1995 - Economic Development Ad Valorem Tax Exemption.
  (1) The board of county commissioners of any county or the governing authority of any municipality shall call a referendum within its total jurisdiction to determine...
• 196.1996 - Economic Development Ad Valorem Tax Exemption; Effect Of Ch. 94-136.
  Nothing contained in chapter 94-136, Laws of Florida, shall be deemed to require any board of county commissioners or a governing body of any municipality...
• 196.1997 - Ad Valorem Tax Exemptions For Historic Properties.
  (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow ad valorem tax exemptions...
• 196.1998 - Additional Ad Valorem Tax Exemptions For Historic Properties Open To The Public.
  (1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes and is...
• 196.1999 - Space Laboratories And Carriers; Exemption.
  Notwithstanding other provisions of this chapter, a module, pallet, rack, locker, and any necessary associated hardware and subsystem owned by any person and intended to...
• 196.2001 - Not-for-profit Sewer And Water Company Property Exemption.
  (1) Property of any sewer and water company owned or operated by a Florida corporation not for profit, the income from which has been exempt, as...
• 196.2002 - Exemption For S. 501(c)(12) Not-for-profit Water And Wastewater Systems.
  Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code,...
• 196.202 - Property Of Widows, Widowers, Blind Persons, And Persons Totally And Permanently Disabled.
  (1) Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of...
• 196.24 - Exemption For Disabled Ex-servicemember Or Surviving Spouse; Evidence Of Disability.
  (1) Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has...
• 196.26 - Exemption For Real Property Dedicated In Perpetuity For Conservation Purposes.
  (1) As used in this section:(a) “Allowed commercial uses” means commercial uses that are allowed by the conservation easement encumbering the land exempt from taxation under this...
• 196.28 - Cancellation Of Delinquent Taxes Upon Lands Used For Road Purposes, Etc.
  (1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and discharge...
• 196.29 - Cancellation Of Certain Taxes On Real Property Acquired By A County, School Board, Charter School Governing Board, Or Community College District Board Of Trustees.
  Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter...
• 196.295 - Property Transferred To Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years.
  (1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under this...
• 196.31 - Taxes Against State Properties; Notice.
  Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose...
• 196.32 - Executive Office Of The Governor; Consent Required To Certain Assessments.
  When, under any law of this state heretofore or hereafter enacted providing for the imposition of any tax, provision is made for the payment of...

Last modified: September 23, 2016