Florida Statutes

Fla. Stat. § 196.001 (2025)

Property subject to taxation.

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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.

Notes of Decisions

Cited in 31 cases (1 in the last 5 years), 1972–2021 · leading case: Williams v. Jones, 326 So. 2d 425 (Fla. 1975).

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Williams v. Jones, 326 So. 2d 425 (Fla. 1975). · cites it 12× “Appellants contend that Section 196.001, Florida Statutes, cannot be construed to impose the tax herein asserted in that it appears in the chapter on exemptions.”

Canaveral Port Auth. v. Dep't of Revenue, 690 So. 2d 1226 (Fla. 1996). · cites it 5× “§ 196.001, Fla.Stat. (1991). Subdivision (2) provides for the taxation of all leasehold interests in property owned by the United States, the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.”

Volusia Cnty. v. Daytona Beach Racing, Etc., 341 So. 2d 498 (Fla. 1976). · cites it 4× “Paralleling this constitutional provision, Section 196.001, Florida Statutes (1975) makes "[a]ll leasehold interests in property .”

Mallard v. Tele-Trip Co., 398 So. 2d 969 (Fla. 1st DCA 1981). · cites it 6× “As a part of the comprehensive alterations enacted into law, the legislature created Section 196.001(2), Florida Statutes, mandating the taxation of leasehold interests in real property, and Section 196.”

Mikos v. Ringling Bros.-barnum & Bailey, 497 So. 2d 630 (Fla. 1986). · cites it 4× “§ 196.001, Fla. Stat. (1983). Mikos relies on this statutory provision as well as a historical overview of judicial decisions in the area of ad valorem taxation to support his claim of taxation.”

Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). · cites it 4× “§ 196.001(1), Fla. Stat. (2004). [1] Second, by statute, real property is assessed "according to its just value" on January 1st of each year.”

St. John's Assocs. v. Mallard, 366 So. 2d 34 (Fla. 1st DCA 1978). · cites it 5× “Section 196.001, Florida Statutes (1971), provides: Property subject to taxation.”

Lykes Bros., Inc. v. City of Plant City, 354 So. 2d 878 (Fla. 1978). · cites it 3× “Section 196.001, Florida Statutes (1973), provides that all property is subject to taxation unless expressly exempted.”

Markham v. Broward Cnty., 825 So. 2d 472 (Fla. 4th DCA 2002). · cites it 2× “He relies on section 196.001, Florida Statutes (1993), which provides: 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…”

Miller v. Higgs, 468 So. 2d 371 (Fla. 1st DCA 1985). · cites it 2× “Section 196.001, Florida Statutes. Chapter 80-368 provides, with some exceptions, that leasehold interests in government property for which rental payments are due are to be taxed as intangible personal property.”

Dep't of Revenue v. Anderson, 389 So. 2d 1034 (Fla. 1st DCA 1980). · cites it 2× “In the instant case the taxing authorities have consistently assessed the leasehold interests as real property in accordance with Section 196.001, Florida Statutes, subsequent to its enactment into law in 1971 and have in nowise misled the taxpayers concerning the interpretation…”

Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 2016). · cites it 2× “4th DCA 2005) (“[A]ll real property in the state is subject to [ad valorem] taxation ‘unless expressly exempted,’ see section 196.001(1), Florida Statutes, and statutes providing for an exemption are to be strictly construed with any ambiguity resolved against the taxpayer and…”

Show all 31 citing cases →

— 196.001(1) — 4 cases

Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). “§ 196.001(1), Fla. Stat. (2004). [1] Second, by statute, real property is assessed "according to its just value" on January 1st of each year.”

Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 2016). “4th DCA 2005) (“[A]ll real property in the state is subject to [ad valorem] taxation ‘unless expressly exempted,’ see section 196.001(1), Florida Statutes, and statutes providing for an exemption are to be strictly construed with any ambiguity resolved against the taxpayer and…”

Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018).

Edward A. Crapo, as Alachua Cnty. etc. & John Power, as Alachua Cnty. Tax Collector v. Gainesville Area Chamber of Com., Inc. etc., 274 So. 3d 453 (Fla. 1st DCA 2019).

— 196.001(2) — 7 cases

Williams v. Jones, 326 So. 2d 425 (Fla. 1975). “Appellants contend that Section 196.001, Florida Statutes, cannot be construed to impose the tax herein asserted in that it appears in the chapter on exemptions.”

Mallard v. Tele-Trip Co., 398 So. 2d 969 (Fla. 1st DCA 1981). “As a part of the comprehensive alterations enacted into law, the legislature created Section 196.001(2), Florida Statutes, mandating the taxation of leasehold interests in real property, and Section 196.”

First Nat. Bank of Birmingham v. Dept. of Revenue, 364 So. 2d 38 (Fla. 1st DCA 1978).

DADE CTY v. Transportes Aereos Nacionales, SA, 298 So. 2d 570 (Fla. 3d DCA 1974).

Walden v. Hertz Corp., 320 So. 2d 385 (Fla. 1975).

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