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: Fla. Dist. Ct. App. | Date Filed: 2018-07-25T00:00:00-07:00

Citation: 250 So. 3d 865

Snippet: be totally exempt from ad valorem taxation.” § 196.192(1), Fla. Stat. (2005). The law requires that the… 1992) (“[U]nder the plain language of section 196.192, an ad valorem tax exemption is only permitted …entitled to tax exemption during those years. See § 196.192(1), Fla. Stat. (2005); Ocean Highway, 609 So. 2d

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: valorem taxation, to the extent of the exempt use. § 196.192(2), Fla. Stat. (2015). “Exempt uses” of property… In 1988, the Legislature amended section 196.192 to require that property used for exempt purposes…exemption under the pre-1988 language of section 196.192(1), applicants could claim exemption for educational

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2017-10-30T00:53:00-07:00

Snippet: . VII of the State Constitution and chapter 196.” § 192.001(16), Fla. Stat. We cannot conclude that

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

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: Fla. Att'y Gen. | Date Filed: 2007-03-30T00:53:00-07:00

Snippet: purposes by the institution. Generally, section 196.192, Florida Statutes, states in pertinent part: "…Notably, at the time of the Walden decision, section 196.192, Florida Statutes, did not contain the qualifying…application of the general provisions in section 196.192, Florida Statutes, subject to the more specific…cert. denied 336 So. 2d 605 (Fla. 1976). 3 See s. 196.192, Fla. Stat. (1975). 4 See s. 2, Ch. 88-102, Laws

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: 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: Fla. Dist. Ct. App. | Date Filed: 2004-03-24T00:00:00-08:00

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…property was entitled to the exemption. Section 196.192(1) provides that “[a]ll property owned by an exempt

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 2001-03-29T23:53:00-08:00

Citation: 784 So. 2d 494

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…wasted attorney's fees. NOTES [1] Section 196.192, Exemptions from ad valorem taxation, provides:

Robbins v. Mt. Sinai Medical Center, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1999-12-14T23:53:00-08:00

Citation: 748 So. 2d 349

Snippet: tax exemption on the properties. Under section 196.192(1), Florida Statutes (1999), "[a]ll property…" leased property for purposes of section 196.192(1) if the lessee is found to be the equitable owner

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

Court: Fla. Dist. Ct. App. | Date Filed: 1998-07-01T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1998-02-13T00:00:00-08:00

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: Fla. | Date Filed: 1997-06-12T00:53:00-07:00

Citation: 698 So. 2d 526

Snippet: judgment based upon its interpretation of sections 196.192 and 196.199, Florida Statutes (1991). These statutes…statutes read in pertinent part as follows: 196.192 Exemptions from ad valorem taxation. Subject to the…conclusion by noting that prior to 1988, section 196.192(1) read: "All property used exclusively for…quot;owned by an exempt entity" to section 196.192(1) precludes the Authority from obtaining a tax…that in enacting the 1988 amendment to section 196.192(1), the legislature intended to preclude an equitable

TEDC/Shell City, Inc. v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 1997-02-26T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1996-03-18T23:53:00-08:00

Citation: 669 So. 2d 1105

Snippet: failed to comply with the provisions of section 196.192(1), Florida Statutes, requiring that property be…Ocean Highway involved the application of section 196.192 to leased property operated respectively by a nonprofit…in First Union, that the provisions of sections 196.192 and 196.199 may be read in isolation from each …this court emphasized the provisions of section 196.192 in Mastroianni and Ocean Highway, and not those…legislative history of the 1988 amendment to section 196.192, a reasonable construction would have required

Sarasota County v. Sarasota Church of Christ

Court: Fla. | Date Filed: 1995-12-20T23:53:00-08:00

Citation: 667 So. 2d 180

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: Fla. Att'y Gen. | Date Filed: 1995-09-28T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1994-06-24T00:53:00-07:00

Citation: 641 So. 2d 900

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: Fla. Dist. Ct. App. | Date Filed: 1993-09-10T00:00:00-07:00

Citation: 636 So. 2d 523

Snippet: it is not an exempt entity pursuant to section 196.192(1). That statute provides: Subject to the provisions… exempt entity and used for exempt purposes. § 196.192(1). In Mastroianni, a hospital (a non-profit organization…be entitled to the tax exemption under section 196.192, a tax exempt entity had to be the owner as well…explained above, they were decided pursuant to section 196.192(1) and not section 196.199(1)(b), which appellants… as interpreted by the first district, section 196.192(1) only exempts property titled in an exempt entity

Ocean Highway & Port Authority v. Page

Court: Fla. Dist. Ct. App. | Date Filed: 1992-11-23T23:53:00-08:00

Citation: 609 So. 2d 84

Snippet: Fla.; § 196.192, Fla. Stat. (Supp. 1988). Thus, under the plain language of section 196.192, an ad valorem…an exemption for the improvements under Section 196.192, Florida Statutes (1989), which provides as follows…declared tax exempt. We cannot agree. While section 196.192, as it existed when the Port Authority entered …exclusively for exempt purposes,"[3] section 196.192 was amended in 1988 to require that the property… not entitled to a tax exemption under section 196.192. In so holding, we note that Section 192.001(12

Mastroianni v. Memorial Medical Center

Court: Fla. Dist. Ct. App. | Date Filed: 1992-10-23T00:00:00-07:00

Citation: 606 So. 2d 759

Snippet: Florida, which amended section 196.192,[4] to read as follows: 196.192 Exemptions from ad valorem taxation…entities. The property appraiser relied upon section 196.192, Florida Statutes (1989), for his position that…exemption from ad valorem taxes provided in section 196.192(1), Florida Statutes (1981), applied to property…court based its holding on the language of section 196.192(1), Florida Statutes (1981), and prior cases construing…issue addressed in the opinion was whether section 196.192(1), Florida Statutes (1981), required that the