Florida Statute 196.192 - Full Text and Legal Analysis

The 2025 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.

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Amendments to 196.192

Annotations, Discussions, Cases:

Cases Citing Statute 196.192

Total Results: 24

LEON CO. EDUC. AUTH. v. Hartsfield

698 So. 2d 526, 1997 WL 311864

Supreme Court of Florida | Filed: Jun 12, 1997 | Docket: 434835

Cited 18 times | Published

its conclusion by noting that prior to 1988, section 196.192(1) read: "All property used exclusively for

FIRST UNION NAT. BANK OF FLA. v. Ford

636 So. 2d 523, 1993 WL 341106

District Court of Appeal of Florida | Filed: Sep 10, 1993 | Docket: 405725

Cited 9 times | Published

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

Mastroianni v. Memorial Medical Center

606 So. 2d 759, 1992 WL 308638

District Court of Appeal of Florida | Filed: Oct 23, 1992 | Docket: 129728

Cited 8 times | Published

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

Robbins v. Mt. Sinai Medical Center, Inc.

748 So. 2d 349, 1999 WL 1144791

District Court of Appeal of Florida | Filed: Dec 15, 1999 | Docket: 1750581

Cited 5 times | Published

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

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

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

Daniel v. TM Murrell Co., Inc.

445 So. 2d 587

District Court of Appeal of Florida | Filed: Jan 18, 1984 | Docket: 1685631

Cited 5 times | Published

exempt. The lower court, basing its ruling upon section 196.192, Florida Statutes (1981)[1] and section 196

Walden v. Hertz Corporation

320 So. 2d 385

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

Cited 4 times | Published

Article VII, Section 3(a), Fla. Const. and Section 196.192(2), Fla. Stat. Together those provisions preclude

GOVERNMENTAL UTILITY AUTHORITY v. Day

784 So. 2d 494, 2001 WL 303239

District Court of Appeal of Florida | Filed: Mar 30, 2001 | Docket: 1744206

Cited 3 times | Published

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

Metro. Dade Cty. v. Miami-Dade Cty. Community College Foundation, Inc.

545 So. 2d 324, 14 Fla. L. Weekly 1134, 1989 Fla. App. LEXIS 2498, 1989 WL 47199

District Court of Appeal of Florida | Filed: May 9, 1989 | Docket: 1345592

Cited 3 times | Published

argument lacks merit because the language of Section 196.192(1), Florida Statutes (1985), provides that

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

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

Public Housing Assistance, Inc. v. Havill

571 So. 2d 45, 1990 Fla. App. LEXIS 8828, 1990 WL 179048

District Court of Appeal of Florida | Filed: Nov 21, 1990 | Docket: 1653543

Cited 2 times | Published

such predominant use bears on the nonexempt use. § 196.192(2), Fla. Stat. (1989). "`Exempt use of property'

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

870 So. 2d 241, 2004 Fla. App. LEXIS 3769, 29 Fla. L. Weekly Fed. D 725

District Court of Appeal of Florida | Filed: Mar 24, 2004 | Docket: 64829656

Cited 1 times | Published

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

North Shore Medical Center v. Bystrom

461 So. 2d 167

District Court of Appeal of Florida | Filed: Dec 4, 1984 | Docket: 464333

Cited 1 times | Published

on the building should be denied in toto. Section 196.192, Fla. Stat.; see also 1974 Op.Att'y Gen.Fla

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

248 So. 3d 1256

District Court of Appeal of Florida | Filed: Jun 13, 2018 | Docket: 7144541

Published

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

Ago

Florida Attorney General Reports | Filed: Mar 30, 2007 | Docket: 3255120

Published

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

Sherman v. RED BAY STRONGHOLD FOUNDATION

942 So. 2d 1033, 2006 WL 3498612

District Court of Appeal of Florida | Filed: Dec 6, 2006 | Docket: 1736817

Published

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

Southlake Community Foundation, Inc. v. Havill

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

District Court of Appeal of Florida | Filed: Feb 13, 1998 | Docket: 64779599

Published

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

TEDC/Shell City, Inc. v. Robbins

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

District Court of Appeal of Florida | Filed: Feb 26, 1997 | Docket: 64772226

Published

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

LCEFA v. Hartsfield

669 So. 2d 1105

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

Published

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

Markham v. Broward County Nursing Home, Inc.

540 So. 2d 940, 14 Fla. L. Weekly 920, 1989 Fla. App. LEXIS 1878, 1989 WL 33951

District Court of Appeal of Florida | Filed: Apr 12, 1989 | Docket: 64641399

Published

exemption, but *941only to a two-thirds exemption. Section 196.192(2), Florida Statutes (1987) states: All property

Walden v. Berkeley Preparatory School, Inc.

337 So. 2d 1029, 1976 Fla. App. LEXIS 15535

District Court of Appeal of Florida | Filed: Oct 6, 1976 | Docket: 64555304

Published

educational purposes as contemplated by Fla.Stat. § 196.192(1) or Fla. Stat. § 196.198. The property was purchased

Walden v. University of South Florida Foundation

328 So. 2d 460, 1976 Fla. App. LEXIS 14837

District Court of Appeal of Florida | Filed: Mar 12, 1976 | Docket: 64552819

Published

valorem taxes on the five-acre grove. Florida Statute 196.192 states: “All property used predominantly

Ago

Florida Attorney General Reports | Filed: Aug 6, 1974 | Docket: 3256222

Published

be one of the exempt uses specified above. Section 196.192, F.S.; AGO's 071-342, 062-6, and 061-76. State

Ago

Florida Attorney General Reports | Filed: Aug 6, 1974 | Docket: 3255270

Published

property found in the constitution and statutes. Section 196.192(2), F.S., provides that "[a]ll property used