Florida Statute 196.012 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.012

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 of property for exempt purposes” means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter.

(2) “Exclusive use of property” means use of property solely for exempt purposes. Such purposes may include more than one class of exempt use.

(3) “Predominant use of property” means use of property for exempt purposes in excess of 50 percent but less than exclusive.

(4) “Use” means the exercise of any right or power over real or personal property incident to the ownership of the property.

(5) “Educational institution” means a federal, state, parochial, church, or private school, college, or university conducting regular classes and courses of study required for eligibility to certification by, accreditation to, or membership in the State Department of Education of Florida, Southern Association of Colleges and Schools, or the Florida Council of Independent Schools; a nonprofit private school the principal activity of which is conducting regular classes and courses of study accepted for continuing postgraduate dental education credit by a board of the Division of Medical Quality Assurance; educational direct-support organizations created pursuant to ss. 1001.24, 1004.28, and 1004.70; facilities located on the property of eligible entities which will become owned by those entities on a date certain; and institutions of higher education, as defined under and participating in the Higher Educational Facilities Financing Act.

(6) Governmental, municipal, or public purpose or function shall be deemed to be served or performed when the lessee under any leasehold interest created in property of the United States, the state or any of its political subdivisions, or any municipality, agency, special district, authority, or other public body corporate of the state is demonstrated to perform a function or serve a governmental purpose which could properly be performed or served by an appropriate governmental unit or which is demonstrated to perform a function or serve a purpose which would otherwise be a valid subject for the allocation of public funds. For purposes of the preceding sentence, an activity undertaken by a lessee which is permitted under the terms of its lease of real property designated as an aviation area on an airport layout plan which has been approved by the Federal Aviation Administration and which real property is used for the administration, operation, business offices and activities related specifically thereto in connection with the conduct of an aircraft full service fixed base operation which provides goods and services to the general aviation public in the promotion of air commerce shall be deemed an activity which serves a governmental, municipal, or public purpose or function. Any activity undertaken by a lessee which is permitted under the terms of its lease of real property designated as a public airport as defined in s. 332.004(14) by municipalities, agencies, special districts, authorities, or other public bodies corporate and public bodies politic of the state, a spaceport as defined in s. 331.303, or which is located in a deepwater port identified in s. 403.021(9)(b) and owned by one of the foregoing governmental units, subject to a leasehold or other possessory interest of a nongovernmental lessee that is deemed to perform an aviation, airport, aerospace, maritime, or port purpose or operation shall be deemed an activity that serves a governmental, municipal, or public purpose. The use by a lessee, licensee, or management company of real property or a portion thereof as a convention center, visitor center, sports facility with permanent seating, concert hall, arena, stadium, park, or beach is deemed a use that serves a governmental, municipal, or public purpose or function when access to the property is open to the general public with or without a charge for admission. If property deeded to a municipality by the United States is subject to a requirement that the Federal Government, through a schedule established by the Secretary of the Interior, determine that the property is being maintained for public historic preservation, park, or recreational purposes and if those conditions are not met the property will revert back to the Federal Government, then such property shall be deemed to serve a municipal or public purpose. The term “governmental purpose” also includes a direct use of property on federal lands in connection with the Federal Government’s Space Exploration Program or spaceport activities as defined in s. 212.02(22). Real property and tangible personal property owned by the Federal Government or Space Florida and used for defense and space exploration purposes or which is put to a use in support thereof shall be deemed to perform an essential national governmental purpose and shall be exempt. “Owned by the lessee” as used in this chapter does not include personal property, buildings, or other real property improvements used for the administration, operation, business offices and activities related specifically thereto in connection with the conduct of an aircraft full service fixed based operation which provides goods and services to the general aviation public in the promotion of air commerce provided that the real property is designated as an aviation area on an airport layout plan approved by the Federal Aviation Administration. For purposes of determination of “ownership,” buildings and other real property improvements which will revert to the airport authority or other governmental unit upon expiration of the term of the lease shall be deemed “owned” by the governmental unit and not the lessee. Providing two-way telecommunications services to the public for hire by the use of a telecommunications facility, as defined in s. 364.02(14), and for which a certificate is required under chapter 364 does not constitute an exempt use for purposes of s. 196.199, unless the telecommunications services are provided by the operator of a public-use airport, as defined in s. 332.004, for the operator’s provision of telecommunications services for the airport or its tenants, concessionaires, or licensees, or unless the telecommunications services are provided by a public hospital.

(7) “Charitable purpose” means a function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal.

(8) “Hospital” means an institution which possesses a valid license granted under chapter 395 on January 1 of the year for which exemption from ad valorem taxation is requested.

(9) “Nursing home” or “home for special services” means an institution that possesses a valid license under chapter 400 or part I of chapter 429 on January 1 of the year for which exemption from ad valorem taxation is requested.

(10) “Gross income” means all income from whatever source derived, including, but not limited to, the following items, whether actually owned by or received by, or not received by but available to, any person or couple: earned income, income from investments, gains derived from dealings in property, interest, rents, royalties, dividends, annuities, income from retirement plans, pensions, trusts, estates and inheritances, and direct and indirect gifts. Gross income specifically does not include payments made for the medical care of the individual, return of principal on the sale of a home, social security benefits, or public assistance payments payable to the person or assigned to an organization designated specifically for the support or benefit of that person.

(11) “Totally and permanently disabled person” means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled.

(12) “Couple” means a husband and wife legally married under the laws of any state or territorial possession of the United States or of any foreign country.

(13) “Real estate used and owned as a homestead” means real property to the extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than 6 months is presumed to be used for commercial purposes.

(14) “New business” means:

(a)1. A business or organization establishing 10 or more new jobs to employ 10 or more full-time employees in this state, paying an average wage for such new jobs that is above the average wage in the area, which principally engages in any one or more of the following operations:

a. Manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or

b. Is a target industry business as defined in s. 288.005;

3. An office space in this state owned and used by a business or organization newly domiciled in this state; provided such office space houses 50 or more full-time employees of such business or organization; provided that such business or organization office first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization.

(b) Any business or organization located in an area that was designated as an enterprise zone pursuant to chapter 290 as of December 30, 2015, or brownfield area that first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization.

(c) A business or organization that is situated on property annexed into a municipality and that, at the time of the annexation, is receiving an economic development ad valorem tax exemption from the county under s. 196.1995.

(15) “Expansion of an existing business” means:

2. A business or organization establishing 25 or more new jobs to employ 25 or more full-time employees in this state, the sales factor of which, as defined by s. 220.15(5), for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; provided that such business increases operations on a site located within the same county, municipality, or both colocated with a commercial or industrial operation owned by the same business or organization under common control with the same business or organization, resulting in a net increase in employment of not less than 10 percent or an increase in productive output or sales of not less than 10 percent.

(b) Any business or organization located in an area that was designated as an enterprise zone pursuant to chapter 290 as of December 30, 2015, or brownfield area that increases operations on a site located within the same zone or area colocated with a commercial or industrial operation owned by the same business or organization under common control with the same business or organization.

(16) “Permanent resident” means a person who has established a permanent residence as defined in subsection (17).

(17) “Permanent residence” means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred.

(18) “Enterprise zone” means an area designated as an enterprise zone pursuant to s. 290.0065. This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.

(19) “Ex-servicemember” means any person who has served as a member of the United States Armed Forces on active duty or state active duty, a member of the Florida National Guard, or a member of the United States Reserve Forces.

History.—s. 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73-340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6, ch. 80-163; s. 1, ch. 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259; s. 9, ch. 82-119; s. 29, ch. 84-356; s. 1, ch. 88-102; s. 45, ch. 91-45; s. 87, ch. 91-112; s. 1, ch. 91-121; s. 1, ch. 91-196; s. 3, ch. 92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-233; s. 61, ch. 93-268; s. 67, ch. 94-136; ss. 59, 66, ch. 94-353; s. 1472, ch. 95-147; s. 4, ch. 95-404; s. 3, ch. 97-197; s. 25, ch. 97-255; s. 2, ch. 97-294; s. 109, ch. 99-251; s. 11, ch. 99-256; s. 29, ch. 2001-79; s. 2, ch. 2002-183; s. 907, ch. 2002-387; s. 20, ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch. 2005-132; s. 17, ch. 2005-287; s. 52, ch. 2006-60; s. 4, ch. 2006-291; s. 14, ch. 2007-5; s. 6, ch. 2008-227; s. 54, ch. 2011-36; s. 31, ch. 2011-64; s. 1, ch. 2011-182; s. 20, ch. 2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016-220; s. 3, ch. 2017-36; s. 14, ch. 2023-173.

F.S. 196.012 on Google Scholar

F.S. 196.012 on Casetext

Amendments to 196.012

Arrestable Offenses / Crimes under Fla. Stat. 196.012

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.012.

Annotations, Discussions, Cases:

Cases Citing Statute 196.012

Total Results: 20

Bill Furst, etc. v. Rod Rebholz, etc.

Court: Fla. | Date Filed: 2023-04-06T00:53:00-07:00

Snippet: he or she has the intention of returning.” § 196.012(17), Fla. Stat. (2014). Our …courts below wrestled with whether and how section 196.012(13), Florida Statutes (2014), applies in this …this case does not put directly at issue section 196.012(13)’s definition of “real estate used and owned…our Court, Rebholz now attempts to use section 196.012(13) to his advantage. He contrasts that provision…Constitution.” Rebholz argues that reading sections 196.012(13) and 192.001(8) together shows that homestead

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

Snippet: implementing this constitutional provision, see § 196.012(17), Fla. Stat. (2014), we examine the text of … shows that a change has occurred. § 196.012(17); see also Karayianakis, 23 So. 3d at 846 (&…returning" "whenever absent." § 196.012(17). Accordingly, based on the plain

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-03T00:53:00-07:00

Snippet: educational institution within the meaning of § 196.012(5), Florida Statutes? 2) Do the doctrines

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: Fla. Dist. Ct. App. | Date Filed: 2019-07-08T00:53:00-07:00

Snippet: educational institution” as defined in section 196.012(5)—and we agree. Procedurally, the Academy raises…educational institution under section 196.012(5), and recommended that the VAB grant the exemption…Florida Council of Independent Schools . . . . § 196.012(5), Fla. Stat. (emphasis added). The parties…about whether the Academy falls within the section-196.012(5) definition of an “educational institution” and…one of the three entities identified in section 196.012(5): the State Department of Education of Florida

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

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-02T00:53:00-07:00

Snippet: Constitution. But the term is defined in section 196.012(7), Florida Statutes (2014), as providing …Florida Legislature has defined that term in section 196.012(7)? Alachua County has not challenged the…the continuance of the function or service.” § 196.012(7). As the trial court further found, “there is…not challenging the constitutionality of section 196.012(7), Alachua County argues that despite its unambiguous…dissent has overlooked the plain meaning of section 196.012(7) to impose what it believes should be the meaning

Edward A. Crapo v. Academy for Five Element Acupuncture, Inc., etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-08-30T00:53:00-07:00

Snippet: before a special magistrate, who held that section 196.012(5), which defines “educational institution” within…Florida Council of Independent Schools. § 196.012(5), Fla. Stat. (2014). The Academy petitioned the… any of the institutions enumerated in section 196.012(5), and that its licensure by the Commission for

The National Center for Construction Education etc. v. Ed Crapo, as Alachua County etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-06-13T00:53:00-07:00

Snippet: utilized for educational and charitable purposes. § 196.012(1), Fla. Stat. (2015). Florida Statutes do not …institutions [1] within this state and 1 Section 196.012(5), Fla. Stat. (2015), defines educational institution… A “charitable purpose” is defined in section 196.012(7), Florida Statues (2015) as a function or…Appellant is entitled to a tax exemption under section 196.012(7), Florida Statutes. In 1988, the Legislature…educational institution” as defined by section 196.012(5), and therefore is not eligible to receive an

City of Fort Pierce v. Treasure Coast Marina, LC

Court: Fla. Dist. Ct. App. | Date Filed: 2016-05-31T00:00:00-07:00

Citation: 195 So. 3d 1141, 2016 WL 3087680, 2016 Fla. App. LEXIS 8184

Snippet: public with or without a charge for admission.” § 196.012(6), Fla. Stat. (2014). Additionally, marinas are

The City of Fort Pierce, Florida, a Florida municipal corporation, Fort Pierce Redevelopment Agency, etc. v. Treasure Coast Marina, LC, a Florida limited liability company, Riverfront Development, LC, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2016-05-25T00:53:00-07:00

Snippet: public with or without a charge for admission.” § 196.012(6), Fla. Stat. (2014). Additionally, marinas

The City of Fort Pierce, Florida, a Florida municipal corporation, Fort Pierce Redevelopment Agency, etc. v. Treasure Coast Marina, LC, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2016-04-27T00:53:00-07:00

Snippet: subject for the allocation of public funds. § 196.012(6), Fla. Stat. (2014). Under this statute, airports

Grove Key Marina v. Casamayor v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 2015-05-27T00:00:00-07:00

Citation: 166 So. 3d 879, 2015 Fla. App. LEXIS 7977

Snippet: Florida Statutes 196.199(2)(a) and Florida Statutes 196.012(5). Scotty’s Landing thereafter began operating

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: owner or the property owner’s dependents. Section 196.012(18), Florida Statutes (2006), defines “permanent…he or she has the intention of returning.... § 196.012(18), Fla. Stat. (2006). Accordingly, because the…definition of permanent residence contained in section 196.012(18) and the factors set forth in section 196.015… of “permanent residence” contained in section 196.012(18) and concluded that the Taxpayers’ affidavit…used in article VII, section 6(a), and section 196.012(18), Florida Statutes (2006). Accordingly, we agree

Boca Airport, Inc. v. Florida Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2011-03-16T00:00:00-07:00

Citation: 56 So. 3d 140, 2011 Fla. App. LEXIS 3471, 2011 WL 890945

Snippet: property tax under sections 196.199(2)(a) and 196.012(6), Florida Statutes, which exempt nongovernmental…intangible taxation in 1993 when it amended section 196.012(6) to expressly designate FBOs as being exempt …or public purpose or function, as defined in s. 196.012(6). In all such cases, all other interests in the…taxation pursuant to sections 196.199(2)(a) and 196.012(6),[6] the Department's assessment of intangible… respective assessments. [2] In 1993, section 196.012(6) was amended and the following language was added

De La Mora v. Andonie

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-15T00:00:00-08:00

Citation: 51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

Snippet: resident on the subject property. See id. Section 196.012, Florida Statutes (2006), defines "permanent

Karayiannakis v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2009-12-09T00:00:00-08:00

Citation: 23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

Snippet: presumed to be used for commercial purposes. § 196.012(13), Fla. Stat. (2007) (emphasis added). “Real

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-09-24T00:53:00-07:00

Snippet: .). 6 Section 192.042(1), Fla. Stat. 7 See ss. 196.012(1), 196.192, and 196.196, Fla. Stat. 8 Section

Nolte v. Paris Air, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2008-03-05T00:00:00-08:00

Citation: 975 So. 2d 627, 2008 Fla. App. LEXIS 3024, 2008 WL 583686

Snippet: Property Tax Assessor for Indian River County. See § 196.012(6), Fla. Stat. (2007). In this regard we necessarily

Zingale v. Crossings at Fleming Island Community Development District

Court: Fla. Dist. Ct. App. | Date Filed: 2007-05-08T00:53:00-07:00

Citation: 960 So. 2d 20

Snippet: standing to challenge constitutionality of section 196.012). Justice Bell's opinion in Sunset Harbour

City of Gainesville v. Crapo

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-11T23:53:00-08:00

Citation: 953 So. 2d 557

Snippet: section 3 of chapter 97-197, which amended section 196.012, Florida Statutes, to provide that a municipality

Sherman v. RED BAY STRONGHOLD FOUNDATION

Court: Fla. Dist. Ct. App. | Date Filed: 2006-12-05T23:53:00-08:00

Citation: 942 So. 2d 1033

Snippet: purposes, as defined in this chapter." § 196.012(1), Fla. Stat. (2003). "Exclusive use"…include more than one class of exempt use." § 196.012(2), Fla. Stat. (2003). "Predominant use"…of 50 percent but less than exclusive." § 196.012(3), Fla. Stat. (2003). Section 196.196, Florida