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Florida Statute 196.001 - Full Text and Legal Analysis
Florida Statute 196.001 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
F.S. 196.001
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 state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
History.—s. 16, ch. 71-133.

F.S. 196.001 on Google Scholar

F.S. 196.001 on CourtListener

Amendments to 196.001


Annotations, Discussions, Cases:

Cases Citing Statute 196.001

Total Results: 75

Williams v. Jones

326 So. 2d 425

Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216

Cited 59 times | Published

Revision and Indexing placed the contents of Section 196.001 at that chapter of the Florida Statutes for

Collins Investment Co. v. Metropolitan Dade County

164 So. 2d 806

Supreme Court of Florida | Filed: Feb 19, 1964 | Docket: 1724395

Cited 38 times | Published

chancellor expressly upholding the validity of Section 196.01, Florida Statutes, F.S.A. We must decide whether

Volusia County v. DAYTONA BEACH RACING, ETC.

341 So. 2d 498

Supreme Court of Florida | Filed: Nov 4, 1976 | Docket: 1723947

Cited 32 times | Published

Paralleling this constitutional provision, Section 196.001, Florida Statutes (1975) makes "[a]ll leasehold

Canaveral Port Authority v. Department of Revenue

690 So. 2d 1226, 22 Fla. L. Weekly Supp. 529, 1996 Fla. LEXIS 2117, 1996 WL 693611

Supreme Court of Florida | Filed: Dec 5, 1996 | Docket: 2517881

Cited 25 times | Published

nongovernmental entities for nongovernmental uses. Section 196.001 provides that all property is subject to taxation

Simpson v. Merrill

234 So. 2d 350

Supreme Court of Florida | Filed: Apr 15, 1970 | Docket: 1354236

Cited 16 times | Published

in fixing a fair market value of $146,500. "Section 196.01, Florida Statutes, F.S.A., authorizes the circuit

Mallard v. Tele-Trip Co.

398 So. 2d 969

District Court of Appeal of Florida | Filed: May 13, 1981 | Docket: 1696479

Cited 11 times | Published

enacted into law, the legislature created Section 196.001(2), Florida Statutes, mandating the taxation

Adler-Built Industries, Inc. v. METROPOLITAN DADE CTY.

231 So. 2d 197

Supreme Court of Florida | Filed: Jan 28, 1970 | Docket: 1297897

Cited 11 times | Published

stated as follows: In a taxpayer's suit under § 196.01, Florida Statutes, F.S.A. contesting the validity

Miller v. Higgs

468 So. 2d 371, 10 Fla. L. Weekly 1018

District Court of Appeal of Florida | Filed: Apr 23, 1985 | Docket: 1402269

Cited 10 times | Published

government-owned property are subject to taxation. Section 196.001, Florida Statutes. Chapter 80-368 provides

Haines v. Leonard L. Farber Company

199 So. 2d 311

District Court of Appeal of Florida | Filed: May 17, 1967 | Docket: 543482

Cited 10 times | Published

the remainder intact under the provisions of Section 196.01, Florida Statutes, F.S.A. See Dade County v

Gay v. Bessemer Properties, Inc.

32 So. 2d 587, 159 Fla. 729, 1947 Fla. LEXIS 946

Supreme Court of Florida | Filed: Nov 21, 1947 | Docket: 3276025

Cited 9 times | Published

in chancery under the authority contained in Section 196.01 Florida Statutes 1941. It is entitled to restitution

Bell v. Bryan

505 So. 2d 690, 12 Fla. L. Weekly 1078

District Court of Appeal of Florida | Filed: Apr 21, 1987 | Docket: 1500587

Cited 8 times | Published

interpretation of existing law. So do we.[2] Section 196.001, Florida Statutes, which has remained unchanged

Bell v. Bryan

505 So. 2d 690, 12 Fla. L. Weekly 1078

District Court of Appeal of Florida | Filed: Apr 21, 1987 | Docket: 1500587

Cited 8 times | Published

interpretation of existing law. So do we.[2] Section 196.001, Florida Statutes, which has remained unchanged

Department of Revenue v. Anderson

389 So. 2d 1034

District Court of Appeal of Florida | Filed: Sep 25, 1980 | Docket: 1282219

Cited 8 times | Published

interests as real property in accordance with Section 196.001, Florida Statutes, subsequent to its enactment

Markham v. Broward County

825 So. 2d 472, 2002 WL 1798539

District Court of Appeal of Florida | Filed: Aug 7, 2002 | Docket: 1691311

Cited 7 times | Published

for non-governmental purposes. He relies on section 196.001, Florida Statutes (1993), which provides: Unless

Mikos v. RINGLING BROS.-BARNUM & BAILEY

497 So. 2d 630, 11 Fla. L. Weekly 497

Supreme Court of Florida | Filed: Sep 25, 1986 | Docket: 1689639

Cited 6 times | Published

subject to taxation unless expressly exempted. § 196.001, Fla. Stat. (1983). Mikos relies on this statutory

Walden v. HILLSBOROUGH CTY. AVIATION AUTH.

375 So. 2d 283, 1979 Fla. LEXIS 4757

Supreme Court of Florida | Filed: Jul 18, 1979 | Docket: 1353073

Cited 6 times | Published

conclusion as a result of the following analysis. Section 196.001 provides: Property subject to taxation. — Unless

Lykes Bros., Inc. v. City of Plant City

354 So. 2d 878, 1978 Fla. LEXIS 4670

Supreme Court of Florida | Filed: Jan 19, 1978 | Docket: 1279244

Cited 6 times | Published

governmental units", reads: "(3) Nothing herein or in § 196.001 shall require a governmental unit or authority

Parrish v. Pier Club Apartments, LLC

900 So. 2d 683, 2005 WL 902115

District Court of Appeal of Florida | Filed: Apr 20, 2005 | Docket: 463219

Cited 5 times | Published

property in the state is subject to taxation. § 196.001(1), Fla. Stat. (2004).[1] Second, by statute,

Ocean Highway & Port Authority v. Page

609 So. 2d 84, 1992 WL 340152

District Court of Appeal of Florida | Filed: Nov 24, 1992 | Docket: 411253

Cited 5 times | Published

that such exemption is granted... . [2] See Section 196.001, Florida Statutes (1989), which provides:

Underhill v. Edwards

400 So. 2d 129

District Court of Appeal of Florida | Filed: Jun 17, 1981 | Docket: 1677231

Cited 5 times | Published

exemption. Such property is subject to taxation. Section 196.001, Florida Statutes. It must bear its fair share

First Nat. Bank of Birmingham v. Dept. of Revenue

364 So. 2d 38

District Court of Appeal of Florida | Filed: Oct 18, 1978 | Docket: 462040

Cited 5 times | Published

assessment of the intangible personal property tax. Section 196.001(2), Florida Statutes (1975), first enacted

Hertz Corporation v. Walden

299 So. 2d 121

District Court of Appeal of Florida | Filed: Jul 19, 1974 | Docket: 1499530

Cited 5 times | Published

Outside Facility and the Remote Facility. Section 196.001(2), F.S.A. 1973, says that unless expressly

Stiles v. Brown

177 So. 2d 672

District Court of Appeal of Florida | Filed: Aug 5, 1965 | Docket: 1736739

Cited 5 times | Published

Co. v. Allen, 77 Fla. 341, 81 So. 503 (1919); § 196.01, F.S.A. and cases cited therein; and West Virginia

Millstream Corp. v. Dade County

340 So. 2d 1276, 1977 Fla. App. LEXIS 15025

District Court of Appeal of Florida | Filed: Jan 4, 1977 | Docket: 1299123

Cited 4 times | Published

that the Legislature had amended Florida Statutes § 196.01 — the predecessor to § 194.171 — in order to overcome

Walden v. Hertz Corporation

320 So. 2d 385

Supreme Court of Florida | Filed: Jul 30, 1975 | Docket: 1733826

Cited 4 times | Published

other points of law raised on appeal. [2] Section 196.001(2), Fla. Stat., enacted as section 16 of chapter

DADE CTY v. Transportes Aereos Nacionales, SA

298 So. 2d 570

District Court of Appeal of Florida | Filed: Jun 28, 1974 | Docket: 1439205

Cited 4 times | Published

2d 32 at 34 and cases cited therein. Further, § 196.001(2), Fla. Stat. makes leasehold interests in government

Dept. of Rev. v. City of Gainesville

859 So. 2d 595, 2003 WL 22797842

District Court of Appeal of Florida | Filed: Nov 26, 2003 | Docket: 1284670

Cited 3 times | Published

property were taxable unless exempted by law. See § 196.001, Fla. Stat. (1971). The one express exemption

St. John's Associates v. Mallard

366 So. 2d 34

District Court of Appeal of Florida | Filed: Oct 3, 1978 | Docket: 1655644

Cited 3 times | Published

and decisions interpreting those statutes. Section 196.001, Florida Statutes (1971), provides: Property

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

250 So. 3d 865

District Court of Appeal of Florida | Filed: Jul 25, 2018 | Docket: 7510959

Cited 2 times | Published

property in the state is subject to taxation. § 196.001(1), Fla. Stat. (2005). While certain properties

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

186 So. 3d 1074, 2016 WL 606685

District Court of Appeal of Florida | Filed: Feb 15, 2016 | Docket: 3036262

Cited 2 times | Published

use of the property.”); see also § 196.01 l(9)(a),-" Fla. Stat. (authorizing the county

Robbins v. Section 3 Property Corp.

609 So. 2d 670, 1992 Fla. App. LEXIS 11779, 1992 WL 353381

District Court of Appeal of Florida | Filed: Nov 24, 1992 | Docket: 1473846

Cited 2 times | Published

relating to property taxation. The prior section, § 196.01, Florida Statutes (1967), however, specifically

Dade County Land Development Corp. v. Dade County

157 So. 2d 142

District Court of Appeal of Florida | Filed: Nov 5, 1963 | Docket: 60216175

Cited 2 times | Published

for dispensing with the express requirement of § 196.01 for payment of the taxes admittedly due. The rule

CRANE RENTAL OF ORLANDO v. Hausman

518 So. 2d 395, 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156

District Court of Appeal of Florida | Filed: Dec 31, 1987 | Docket: 1778153

Cited 1 times | Published

to taxation unless expressly exempted by law. § 196.001, Fla. Stat. (1985). Exemptions to the taxation

Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of Commerce, Inc. etc.

274 So. 3d 453

District Court of Appeal of Florida | Filed: May 2, 2019 | Docket: 15042044

Published

property in the state is subject to taxation. See § 196.001(1), Fla. Stat. (2014). However, Article VII, section

Dan Sowell, etc. v. Panama Commons L.P.

192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Supreme Court of Florida | Filed: Jun 2, 2016 | Docket: 3069353

Published

‘unless expressly exempted,’ see section 196.001(1), Florida Statutes, and statutes providing

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

160 So. 3d 160

District Court of Appeal of Florida | Filed: Apr 7, 2015 | Docket: 2647623

Published

“[ujnless expressly exempted from taxation.” § 196.001, Fla. Stat. (2013); see also Hous. by Vogue, Inc

Ago

Florida Attorney General Reports | Filed: Jun 16, 2011 | Docket: 3255569

Published

Implementing these constitutional directives is section 196.001, Florida Statutes, entitled "Property subject

Ago

Florida Attorney General Reports | Filed: Jul 24, 2007 | Docket: 3257366

Published

Bill McCollum Attorney General BM/tgh 1 Section 196.001, Fla. Stat. 2 Article VII, s. 6(a), Fla. Const

Ago

Florida Attorney General Reports | Filed: Nov 9, 2005 | Docket: 3255593

Published

from taxation. I would, however, note that section 196.001(2), Florida Statutes, provides that unless

Ago

Florida Attorney General Reports | Filed: Oct 18, 2001 | Docket: 3255785

Published

3 And see, Art. I, s. 24, Fla. Const. 4 Section 196.001, Fla. Stat. 5 Section 196.194(2), Fla. Stat

Ago

Florida Attorney General Reports | Filed: May 29, 2001 | Docket: 3255101

Published

full real property rate for ad valorem taxes. Section 196.001, Florida Statutes, states: "Unless expressly

LCEFA v. Hartsfield

669 So. 2d 1105

District Court of Appeal of Florida | Filed: Mar 19, 1996 | Docket: 1526172

Published

other provisions of chapter 196. For example, section 196.001, Florida Statutes, requires all real property

Ago

Florida Attorney General Reports | Filed: Sep 28, 1995 | Docket: 3256763

Published

treatment afforded residents.5 QUESTION ONE Section 196.001, Florida Statutes, provides for the taxation

Ago

Florida Attorney General Reports | Filed: Mar 7, 1995 | Docket: 3255463

Published

A. Butterworth Attorney General RAB/tgh 1 Section 196.001, Fla. Stat. 2 Section 192.042, Fla. Stat. 3

Ago

Florida Attorney General Reports | Filed: Oct 8, 1993 | Docket: 3255572

Published

exempted by general law from taxation."4 (e.s.) Section 196.001, F.S., requires that all real and personal

Printing House, Inc. v. State, Department of Revenue

614 So. 2d 1119, 1992 Fla. App. LEXIS 13597, 1992 WL 389020

District Court of Appeal of Florida | Filed: Dec 31, 1992 | Docket: 64694718

Published

Laws of Florida, section 6, which reworded section 196.01, Florida Statutes, to clarify that circuit

Ago

Florida Attorney General Reports | Filed: Apr 14, 1992 | Docket: 3258273

Published

to repeal prior tax exemption statutes. 5 Section 196.001(1), F.S. 6 Section 196.199(2)(a), F.S. And

Ago

Florida Attorney General Reports | Filed: Dec 8, 1977 | Docket: 3258549

Published

five hundred dollars. (Emphasis supplied.) Section 196.001, F. S., provides: Unless expressly exempted

Reid v. Lucom

349 So. 2d 661, 1977 Fla. App. LEXIS 16036

District Court of Appeal of Florida | Filed: Aug 2, 1977 | Docket: 64560014

Published

Dade County, 157 So.2d 142 (Fla. 3d DCA 1963); Section 196.01, Florida Statutes (1967). The Order denying

State v. Gibbs

342 So. 2d 562, 1977 Fla. App. LEXIS 15316

District Court of Appeal of Florida | Filed: Feb 18, 1977 | Docket: 64557119

Published

leasehold interests in governmentally owned property. § 196.001(2), Fla.Stat., provides: “Unless expressly exempted

Ago

Florida Attorney General Reports | Filed: Jun 21, 1976 | Docket: 3256210

Published

exempt under some other provision of law. Section 196.001(2), F. S., expressly authorizes taxation of

Ago

Florida Attorney General Reports | Filed: Dec 4, 1975 | Docket: 3257094

Published

Valorem tax purposes by Florida Statutes, Section 196.001(2), were assessable for intangible tax purposes

Ago

Florida Attorney General Reports | Filed: May 13, 1975 | Docket: 3255391

Published

municipality, additional considerations are in order. Section 196.001, F.S., provides that all real and personal

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Florida Attorney General Reports | Filed: Nov 21, 1974 | Docket: 3257155

Published

valorem taxation pursuant to s.196.001(2), F.S. Section 196.001(2), F.S., does not expressly state that a lease

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Florida Attorney General Reports | Filed: Nov 1, 1974 | Docket: 3258740

Published

"[u]nless expressly exempt from taxation." Section 196.001, F.S. Tax exemptions are in the nature of special

Ago

Florida Attorney General Reports | Filed: Oct 22, 1974 | Docket: 3256375

Published

on the assessment of the owner's property. Section 196.001, F.S.; Homer v. Dadeland Shopping Center, Inc

Ago

Florida Attorney General Reports | Filed: Sep 24, 1974 | Docket: 3258967

Published

which is not exempt or immune from taxation. Section 196.001, F.S. In the case of property which is granted

Ago

Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3258742

Published

valorem taxation as tangible personal property. Section 196.001, F.S. See AGO 057-88. The memorandum to which

Ago

Florida Attorney General Reports | Filed: Mar 6, 1974 | Docket: 3255147

Published

be exempted by general law from taxation." Section 196.001, F.S., requires that all real and personal

Homer v. Hialeah Race Course, Inc.

249 So. 2d 491, 1970 Fla. App. LEXIS 6568

District Court of Appeal of Florida | Filed: Jun 23, 1970 | Docket: 64520978

Published

Simpson case it was held that in a suit filed under § 196.01 Fla.Stat, F.S.A., challenging the legality (for

Southern Bell Telephone & Telegraph Co. v. County of Dade

234 So. 2d 135, 1970 Fla. App. LEXIS 6476

District Court of Appeal of Florida | Filed: Apr 14, 1970 | Docket: 64514194

Published

below, having instituted this law suit pursuant to § 196.01 Fla.Stat., F.S.A. to set aside the 1967 assessment

Palm Springs Development Corp. v. Dade County

229 So. 2d 629, 1969 Fla. App. LEXIS 6508

District Court of Appeal of Florida | Filed: Dec 23, 1969 | Docket: 64512543

Published

proceeded with their legal remedy, pursuant to § 196.01, Fla.Stat., F.S.A. (1967), and Article V Section

Charles Sales Corp. v. Maxwell

224 So. 2d 752, 1969 Fla. App. LEXIS 5587

District Court of Appeal of Florida | Filed: Jul 14, 1969 | Docket: 64510569

Published

proceeding and an equity type proceeding under Section 196.01, the Court stated: “[U]pon reading these two

Metropolitan Dade County v. Adler Built Industries, Inc.

222 So. 2d 264, 1969 Fla. App. LEXIS 5803

District Court of Appeal of Florida | Filed: Apr 29, 1969 | Docket: 64509654

Published

assessed.” The statute applicable to the case at bar, § 196.01, Fla.Stat., F.S.A., provides that courts of chancery

Dade County v. Universal American Realty Corp.

227 So. 2d 317, 1969 Fla. App. LEXIS 5080

District Court of Appeal of Florida | Filed: Apr 15, 1969 | Docket: 64511791

Published

each case the plaintiff sought relief pursuant to § 196.01, Fla. Stat.,1 F.S.A. The final judgment in each

Merrill v. Simpson

220 So. 2d 33, 1969 Fla. App. LEXIS 6004

District Court of Appeal of Florida | Filed: Mar 13, 1969 | Docket: 64508868

Published

in fixing a fair market value of $146,500. Section 196.01, Florida Statutes, F. S.A., authorizes the

Dade County v. McArthur Jersey Farm Dairy, Inc.

214 So. 2d 362, 1968 Fla. App. LEXIS 4959

District Court of Appeal of Florida | Filed: Jul 9, 1968 | Docket: 64506775

Published

such relief in an equity type proceeding under § 196.01 Fla.Stat., F.S.A. In this case inadequacy of the

Dade County v. Eastern Air Lines, Inc.

207 So. 2d 13, 1968 Fla. App. LEXIS 5859

District Court of Appeal of Florida | Filed: Feb 13, 1968 | Docket: 64504006

Published

tax roll. The appellee-taxpayer, alleged that § 196.01, Fla.Stat., F.S.A., was complied with and that

Adler-Built Industries, Inc. v. City of Opa-Locka

191 So. 2d 75, 1966 Fla. App. LEXIS 4989

District Court of Appeal of Florida | Filed: Oct 18, 1966 | Docket: 64498384

Published

within the city. The suit *76was brought under § 196.01, Fla.Stat., F.S.A.,1 pursuant to which plaintiff

Marx v. Welch

178 So. 2d 737, 1965 Fla. App. LEXIS 3683

District Court of Appeal of Florida | Filed: Sep 28, 1965 | Docket: 64494234

Published

v. Dade County, Fla.App.1963, 157 So.2d 142; § 196.01, Fla. Stat., F.S.A. The order here under review

R-C-B-S Corp. v. City of Atlantic Beach

178 So. 2d 906, 1965 Fla. App. LEXIS 3710

District Court of Appeal of Florida | Filed: Sep 21, 1965 | Docket: 64494287

Published

of an earlier Florida law, now reported as Section 196.01, Florida Statutes, F.S.A., which reads as follows:

Benevolent & Protective Order of Elks of the United States, Miami Lodge No. 948 v. Dade County

166 So. 2d 605, 1964 Fla. App. LEXIS 3998

District Court of Appeal of Florida | Filed: Jul 14, 1964 | Docket: 64490338

Published

of tax which it conceived was legally due. Section 196.01 provides that a complainant shall tender into

Dade County v. Deauville Operating Corp.

156 So. 2d 31

District Court of Appeal of Florida | Filed: Sep 10, 1963 | Docket: 60215340

Published

state cannot assess or levy taxes, they can under § 196.01, Fla.Stat, F.S.A., strike down the illegal portion

Overstreet v. Frederick B. Cooper Co.

114 So. 2d 333

District Court of Appeal of Florida | Filed: Sep 14, 1959 | Docket: 60193170

Published

the ‘legality of any tax, assessment or toll’ (§ 196.01 F.S.) on any tangible personal property, it must

Cooper v. Gautier

77 So. 2d 615

Supreme Court of Florida | Filed: Jan 25, 1955 | Docket: 64486307

Published

of the 1953 Dade County tax roll, relying on Section 196.01, F.S.A. They say the tax assessor and the Equalization