Florida Statute 196.192 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.192

196.192 Exemptions from ad valorem taxation.—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 institutions, and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of the ratio that such predominant use bears to the nonexempt use.

(3) All tangible personal property loaned or leased by a natural person, by a trust holding property for a natural person, or by an exempt entity to an exempt entity for public display or exhibition on a recurrent schedule is exempt from ad valorem taxation if the property is loaned or leased for no consideration or for nominal consideration.

For purposes of this section, each use to which the property is being put must be considered in granting an exemption from ad valorem taxation, including any economic use in addition to any physical use. For purposes of this section, property owned by a limited liability company, the sole member of which is an exempt entity, shall be treated as if the property were owned directly by the exempt entity. This section does not apply in determining the exemption for property owned by governmental units pursuant to s. 196.199.

History.—s. 3, ch. 71-133; s. 2, ch. 88-102; s. 2, ch. 89-122; s. 3, ch. 2007-106; s. 2, ch. 2008-193.

F.S. 196.192 on Google Scholar

F.S. 196.192 on Casetext

Amendments to 196.192

Arrestable Offenses / Crimes under Fla. Stat. 196.192

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.192.

Annotations, Discussions, Cases:

Cases Citing Statute 196.192

Total Results: 20

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

Court: District Court of Appeal of Florida | Date Filed: 2018-07-25

Citation: 250 So. 3d 865

Snippet: be totally exempt from ad valorem taxation.” § 196.192(1), Fla. Stat. (2005). The law requires that the

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

Court: District Court of Appeal of Florida | Date Filed: 2018-06-13

Citation: 248 So. 3d 1256

Snippet: valorem taxation, to the extent of the exempt use. § 196.192(2), Fla. Stat. (2015). “Exempt uses” of property

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Court: Florida Attorney General Reports | Date Filed: 2008-09-24

Snippet: Section 192.042(1), Fla. Stat. 7 See ss. 196.012(1), 196.192, and 196.196, Fla. Stat. 8 Section 196.011(1)(a)

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Court: Florida Attorney General Reports | Date Filed: 2007-03-30

Snippet: purposes by the institution. Generally, section 196.192, Florida Statutes, states in pertinent part: "Subject

Sherman v. RED BAY STRONGHOLD FOUNDATION

Court: District Court of Appeal of Florida | Date Filed: 2006-12-06

Citation: 942 So. 2d 1033, 2006 WL 3498612

Snippet: error in the trial court's determination. Section 196.192, Florida Statutes (2003), provides in pertinent

Smith v. American Lung Ass'n of Gulfcoast Florida, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2004-03-24

Citation: 870 So. 2d 241, 2004 Fla. App. LEXIS 3769

Snippet: taxes for its corporate headquarters under section 196.192, Florida Statutes (2000). The Property Appraiser

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: District Court of Appeal of Florida | Date Filed: 2001-03-30

Citation: 784 So. 2d 494, 2001 WL 303239

Snippet: under both of these chapters. §§ 163.01(7)(g)4; 196.192; 196.199(1)(c).[1] Section 163.01(7)(g)4 specifically

Robbins v. Mt. Sinai Medical Center, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1999-12-15

Citation: 748 So. 2d 349, 1999 WL 1144791

Snippet: tax exemption on the properties. Under section 196.192(1), Florida Statutes (1999), "[a]ll property owned

Metropolitan Dade County v. Brothers of the Good Shepherd, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1998-07-01

Citation: 714 So. 2d 573, 1998 Fla. App. LEXIS 7901, 1998 WL 347579

Snippet: valorem taxation under sections 196.012(1), 196.196, 196.192(1), Florida Statutes (1995). The latter provides

Southlake Community Foundation, Inc. v. Havill

Court: District Court of Appeal of Florida | Date Filed: 1998-02-13

Citation: 707 So. 2d 361, 1998 Fla. App. LEXIS 1202, 1998 WL 56417

Snippet: predominant use bears to the non-exempt *363use. § 196.192(2), Fla. Stat. (Each use to which the property

LEON CO. EDUC. AUTH. v. Hartsfield

Court: Supreme Court of Florida | Date Filed: 1997-06-12

Citation: 698 So. 2d 526, 1997 WL 311864

Snippet: judgment based upon its interpretation of sections 196.192 and 196.199, Florida Statutes (1991). These statutes

TEDC/Shell City, Inc. v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 1997-02-26

Citation: 690 So. 2d 1323, 1997 Fla. App. LEXIS 1574, 1997 WL 78340

Snippet: entity and used exclusively for exempt purposes-” § 196.192(1), Fla. Stat. (1991). The parties stipulated that

LCEFA v. Hartsfield

Court: District Court of Appeal of Florida | Date Filed: 1996-03-19

Citation: 669 So. 2d 1105

Snippet: failed to comply with the provisions of section 196.192(1), Florida Statutes, requiring that property be

Sarasota County v. Sarasota Church of Christ

Court: Supreme Court of Florida | Date Filed: 1995-12-21

Citation: 667 So. 2d 180, 20 Fla. L. Weekly Supp. 600, 1995 Fla. LEXIS 2038, 1995 WL 752305

Snippet: Art. VII, § 3(a), Fla. Const.; §§ 196.012(1), 196.192(1), Fla. Stat. (1993). [5] The district court

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Court: Florida Attorney General Reports | Date Filed: 1995-09-28

Snippet: Section 190.002(2)(b), Fla. Stat. 13 Compare, s, 196.192, Fla. Stat., which provides an exemption for property

Sarasota Cty. v. Sarasota Church of Christ

Court: District Court of Appeal of Florida | Date Filed: 1994-06-24

Citation: 641 So. 2d 900, 1994 WL 278128

Snippet: Statutes Sec. 196.012(1) and Florida Statutes Sec. 196.192(1). [2] Fire District No. 1 of Polk County v.

FIRST UNION NAT. BANK OF FLA. v. Ford

Court: District Court of Appeal of Florida | Date Filed: 1993-09-10

Citation: 636 So. 2d 523, 1993 WL 341106

Snippet: it is not an exempt entity pursuant to section 196.192(1). That statute provides: Subject to the provisions

Ocean Highway & Port Authority v. Page

Court: District Court of Appeal of Florida | Date Filed: 1992-11-24

Citation: 609 So. 2d 84, 1992 WL 340152

Snippet: an exemption for the improvements under Section 196.192, Florida Statutes (1989), which provides as follows:

Mastroianni v. Memorial Medical Center

Court: District Court of Appeal of Florida | Date Filed: 1992-10-23

Citation: 606 So. 2d 759, 1992 WL 308638

Snippet: entities. The property appraiser relied upon section 196.192, Florida Statutes (1989), for his position that

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Court: Florida Attorney General Reports | Date Filed: 1990-12-05

Snippet: provided by s. 3(a), Art. VII, State Const., and ss.196.192 and 196.199(1), F.S., do not change the fact that