Chapter 196 — Chapter 196
64 sections in this chapter.
Fla. Stat. § 196.1996 Economic development ad valorem tax exemption; effect of ch. 94-136
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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 to reenact any resolution or ordinance to authorize the board of county commissioners or the governing body to grant economic…
Fla. Stat. § 196.1997 Ad valorem tax exemptions for historic properties
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(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 under s. 3, Art. VII of the State Constitution to historic properties if the owners are engaging in the restoration, rehabi…
Fla. Stat. § 196.1998 Additional ad valorem tax exemptions for historic properties open to the public
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(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 regularly and frequently open for the public’s visitation, use, and benefit, the board of county commissioners or the gov…
Fla. Stat. § 196.1999 Space laboratories and carriers; exemption
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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 be used to transport or store cargo used for a space laboratory for the primary purpose of conducting scientif…
Fla. Stat. § 196.2001 Not-for-profit sewer and water company property exemption
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(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 of January 1 of the year for which the exemption from ad valorem property taxes is requested, from federal income taxation by having qu…
Fla. Stat. § 196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems
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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, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to …
Fla. Stat. § 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled
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(1) Property to the value of $5,000 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation. As used in this section, the term “totally and permanently disabled person” means a person who …
Fla. Stat. § 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability
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(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 been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in…
Fla. Stat. § 196.26 Exemption for real property dedicated in perpetuity for conservation purposes
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(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 section.(b) “Conservation easement” means the property right described in s. 704.06.(c) “Conservation…
Fla. Stat. § 196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc
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(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 any and all liens for taxes, delinquent or current, held or owned by the county or the state, upon lands, heretofore or hereafter, conveyed…
Fla. Stat. § 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
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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 acquire, title to any real property, the taxes of all political subdivisions, as defined in s. 1.01, upon s…
Fla. Stat. § 196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years
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(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 chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or mun…
Fla. Stat. § 196.31 Taxes against state properties; notice
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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 of taxation, which said lands or any of them or other property, are or shall be subject to special assessments or taxes, the t…
Fla. Stat. § 196.32 Executive Office of the Governor; consent required to certain assessments
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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 any portion of the revenue derived from such tax by any state officer, officers, or board, to defray expenses incident to the enforcemen…