Chapter 196 — Chapter 196
64 sections in this chapter.
Fla. Stat. § 196.001 Property subject to taxation
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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 state and all personal property belonging to persons residing in this state; and(2) All leasehold interests in pro…
Fla. Stat. § 196.002 Legislative intent
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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 of exemption in each such provision, both as to total value exempted and as to the number of exemptions gran…
Fla. Stat. § 196.011 Annual application required for exemption
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(1)(a) Except as provided in s. 196.081(1)(b), 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 exemption from taxation as a result of its ownership and use shall, on or before March 1 …
Fla. Stat. § 196.012 Definitions
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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 of property for exempt purposes” means predominant or exclusive use of property owned by an exempt entity for edu…
Fla. Stat. § 196.015 Permanent residency; factual determination by property appraiser
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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 any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevan…
Fla. Stat. § 196.021 Tax returns to show all exemptions and claims
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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 all lawful or constitutional exemptions from taxation to which the taxpayer may be entitled or which he or she may desire to claim in …
Fla. Stat. § 196.031 Exemption of homesteads
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(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 faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or h…
Fla. Stat. § 196.041 Extent of homestead exemptions
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(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 of the clerk of the circuit court where said properties lie, and who reside thereon in good faith and make the same their…
Fla. Stat. § 196.061 Rental of homestead to constitute abandonment
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(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 dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by the owner. However, such aba…
Fla. Stat. § 196.071 Homestead exemptions; claims by members of armed forces
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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 States, shall file a claim for such exemption as required by law, either in person, or, if by reason of such service he or she is unable to file su…
Fla. Stat. § 196.075 Additional homestead exemption for persons 65 and older
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(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 housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.(b) “Household income” means the adjusted…
Fla. Stat. § 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
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(1)(a) 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 and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecesso…
Fla. Stat. § 196.082 Discounts for disabled veterans; surviving spouse carryover
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(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 valorem tax otherwise owed on homestead property that the veteran owns and resides in if:(a) The disability was combat-related; and(b) The v…
Fla. Stat. § 196.091 Exemption for disabled veterans confined to wheelchairs
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(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 a certificate from the United States Government or United States Department of Veterans Affairs or its predecessor, or …
Fla. Stat. § 196.092 Verification of eligibility for certain disabled veterans and surviving spouses
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The Department of Revenue shall provide a form that a county property appraiser may use, at his or her discretion, to provide a person with tentative verification of such person’s eligibility to receive an exemption or a discount under s. 196.081, s. 196.082, or s. 196.091, after…
Fla. Stat. § 196.095 Exemption for a licensed child care facility operating in an enterprise zone
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(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 290 is exempt from taxation.(2) To claim an enterprise zone child care property tax exemption authorized by this section, a child care fac…
Fla. Stat. § 196.101 Exemption for totally and permanently disabled persons
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(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 a paraplegic, hemiplegic, or other totally and permanently disabled person, as defined in s. 196.012(11), who must use a wheelchair f…
Fla. Stat. § 196.102 Exemption for certain totally and permanently disabled first responders; surviving spouse carryover
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(1) As used in this section, the term:(a) “Cardiac event” means a heart attack, stroke, or vascular rupture.(b) “First responder” has the same meaning as in s. 196.081.(c) “In the line of duty” has the same meaning as in s. 196.081.(d) “Total and permanent disability” means an im…
Fla. Stat. § 196.111 Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs
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(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 homestead exemption was granted for the year immediately preceding and whose application for exemption for the current year has not be…
Fla. Stat. § 196.121 Homestead exemptions; forms
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(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 entitled to a homestead exemption and shall prescribe the content of such forms by rule.(2) The forms shall require the ta…
Fla. Stat. § 196.131 Homestead exemptions; claims
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(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, or that of a duly authorized deputy, which shall appropriately identify the property covered in the application, shall bear…
Fla. Stat. § 196.141 Homestead exemptions; duty of property appraiser
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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 be in accordance with law, by marking the same approved and by making the proper deductions on the tax books.
Fla. Stat. § 196.151 Homestead exemptions; approval, refusal, hearings
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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 July 1 of that year, carefully consider all applications for tax exemptions that have been filed in their respective offices on or before March 1…
Fla. Stat. § 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident
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(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 state and the estate of such person contains real property situate in this state upon which homestead exemption has been allowed pur…
Fla. Stat. § 196.171 Homestead exemptions; city officials
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City tax assessors, or other officials performing such duties, shall be governed by the provisions of these homestead exemption laws.
Fla. Stat. § 196.173 Exemption for deployed servicemembers
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(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 is available to servicemembers who were deployed during the preceding calendar year on active duty ou…
Fla. Stat. § 196.181 Exemption of household goods and personal effects
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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. Title to such household goods and personal effects may be held individually, by the entireties, jointly or in common with others.
Fla. Stat. § 196.182 Exemption of renewable energy source devices
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(1) Eighty percent of the assessed value of a renewable energy source device, as defined in s. 193.624, that is considered tangible personal property is exempt from ad valorem taxation if the renewable energy source device:(a) Is installed on real property on or after January 1, …
Fla. Stat. § 196.183 Exemption for tangible personal property
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(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 must be filed for each site in the county where the owner of tangible personal property transacts business. Owners of freestand…
Fla. Stat. § 196.185 Exemption of inventory
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All items of inventory are exempt from ad valorem taxation.
Fla. Stat. § 196.192 Exemptions from ad valorem taxation
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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 exempt from ad valorem taxation.(2) All property owned by an exempt entity, including educational in…
Fla. Stat. § 196.193 Exemption applications; review by property appraiser
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(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, no such property shall be exempt which is rented or hired out for other than religious, educational, or oth…
Fla. Stat. § 196.194 Value adjustment board; notice; hearings; appearance before the board
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(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 criteria set forth in this chapter.(2) At least 2 weeks prior to the meeting of the value adjustment board, but no soon…
Fla. Stat. § 196.195 Determining profit or nonprofit status of applicant
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(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 of the property, where appropriate, for the immediately preceding fiscal year as are requested b…
Fla. Stat. § 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption
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(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 purpose, the following criteria shall be applied:(a) The nature and extent of the charitable, religious, scientif…
Fla. Stat. § 196.1961 Exemption for historic property used for certain commercial or nonprofit purposes
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(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 may adopt an ordinance to allow an ad valorem tax exemption of up to 50 percent of the assessed value of property which meets a…
Fla. Stat. § 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services
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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 for special services shall be exempt to the extent that they meet the following criteria:(1) The applicant must be a Flo…
Fla. Stat. § 196.1975 Exemption for property used by nonprofit homes for the aged
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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 to chapter 617 or a Florida limited partnership, the sole general partner of which is a corporation not for profit pursuant …
Fla. Stat. § 196.1976 Provisions of ss. 196.197(1) or (2) and 196.1975; severability
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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 amended by chapter 87-332, Laws of Florida, is held to be invalid or inoperative for any reason, it is the legislative intent that the i…
Fla. Stat. § 196.1977 Exemption for property used by proprietary continuing care facilities
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(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, is exempt to the extent of $25,000 of assessed valuation of such property for each apartment which is occupie…
Fla. Stat. § 196.1978 Affordable housing property exemption
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1(1)(a) 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 moderate-income limits specified in s. 420.0004, which is owned entirely by a nonprof…
Fla. Stat. § 196.1979 County and municipal affordable housing property exemption
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(1)(a) Notwithstanding ss. 196.195 and 196.196, the board of county commissioners of a county or the governing body of a municipality may adopt an ordinance to exempt those portions of property used to provide affordable housing meeting the requirements of this section. Such prop…
Fla. Stat. § 196.198 Educational property exemption
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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 exempt from taxation. Sheltered workshops providing rehabilitation and retraining of individuals who have d…
Fla. Stat. § 196.1983 Charter school exemption from ad valorem taxes
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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 s. 1002.33(7) shall be exempt from ad valorem taxes. For leasehold properties, the landlord must certify by affidavit to the charter…
Fla. Stat. § 196.1985 Labor organization property exemption
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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 such organization for educational purposes, is hereby defined as property within the purview of s. 3, Art. VII of the State Co…
Fla. Stat. § 196.1986 Community centers exemption
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(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, or charitable purposes is hereby defined as property within the purview of s. …
Fla. Stat. § 196.1987 Biblical history display property exemption
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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 interpret Biblical manuscripts, codices, stone tablets, and other Biblical archives; provide live and recorded demonstrations, e…
Fla. Stat. § 196.199 Government property exemption
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(1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions:(a)1. All property of the United States is exempt from ad valorem taxation, except such property as is subject to tax by this state or any political subdiv…
Fla. Stat. § 196.1993 Certain agreements with local governments for use of public property; exemption
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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 agreed in a written instrument or by special act that no ad valorem real property taxes would be paid by the licensee or lessee, …
Fla. Stat. § 196.1995 Economic development ad valorem tax exemption
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(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 whether its respective jurisdiction may grant economic development ad valorem tax exemptions under s. 3, Art. VII …