Florida Statute 196.193 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.193

196.193 Exemption applications; review by property appraiser.—

(1)(a) All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the property appraiser. However, no such property shall be exempt which is rented or hired out for other than religious, educational, or other exempt purposes at any time.

(b) The property appraiser may deny exemption to property claimed by religious organizations to be used for any of the purposes set out in s. 196.011 if the use is not clear or if the property appraiser determines that the property is being held for speculative purposes or that it is being rented or hired out for other than religious or educational purposes.

(c) If the property appraiser does deny such property a tax exemption, appeal of the determination to the value adjustment board may be made in the manner prescribed for appealed tax exemptions.

(2) Applications required by this chapter shall be filed on forms distributed to the property appraisers by the Department of Revenue. Such forms shall call for accurate description of the property, the value of such property, and the use of such property.

(3) Upon receipt of an application for exemption, the property appraiser shall determine:

(a) Whether the applicant falls within the definition of any one or several of the exempt classifications.

(b) Whether the applicant requesting exemption uses the property predominantly or exclusively for exempt purposes.

In doing so, the property appraiser shall use the standards set forth in this chapter as applied by regulations of the Department of Revenue.

(4) The property appraiser shall find that the person or organization requesting exemption meets the requirements set forth in paragraphs (3)(a) and (b) before any exemption can be granted.

(5)(a) If the property appraiser determines that any property claimed as wholly or partially exempt under this section is not entitled to any exemption or is entitled to an exemption to an extent other than that requested in the application, he or she shall notify the person or organization filing the application on such property of that determination in writing on or before July 1 of the year for which the application was filed.

(b) The notification must state in clear and unambiguous language the specific requirements of the state statutes which the property appraiser relied upon to deny the applicant the exemption with respect to the subject property. The notification must be drafted in such a way that a reasonable person can understand specific attributes of the applicant or the applicant’s use of the subject property which formed the basis for the denial. The notice must also include the specific facts the property appraiser used to determine that the applicant failed to meet the statutory requirements. If a property appraiser fails to provide a notice that complies with this subsection, any denial of an exemption or an attempted denial of an exemption is invalid.

(c) All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal. Thereafter, the person or organization filing such application, or a duly designated representative, may appeal that determination by the property appraiser to the board at the time of its regular hearing. In the event of an appeal, the property appraiser or the property appraiser’s representative shall appear at the board hearing and present his or her findings of fact. If the applicant is not present or represented at the hearing, the board may make a determination on the basis of information supplied by the property appraiser or such other information on file with the board.

History.—s. 5, ch. 71-133; s. 15, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 8, ch. 86-300; s. 157, ch. 91-112; s. 998, ch. 95-147; s. 4, ch. 2007-106.

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F.S. 196.193 on CourtListener

Amendments to 196.193

Annotations, Discussions, Cases:

Cases Citing Statute 196.193

Total Results: 19

Parrish v. Pier Club Apartments, LLC

900 So. 2d 683, 2005 WL 902115

District Court of Appeal of Florida | Filed: Apr 20, 2005 | Docket: 463219

Cited 5 times | Published

decision by the July 1st deadline set forth in section 196.193(5), Florida Statutes, Pier Club filed a petition

Grady v. Hausman

509 So. 2d 1316, 12 Fla. L. Weekly 1739

District Court of Appeal of Florida | Filed: Jul 16, 1987 | Docket: 1362707

Cited 4 times | Published

religious or charitable purposes. Pursuant to section 196.193(1)(b), Florida Statutes (1985), the property

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

with the statutory notice requirements of section 196.193(5), Florida Statutes (2013), the property appraiser

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

186 So. 3d 1074, 2016 WL 606685

District Court of Appeal of Florida | Filed: Feb 15, 2016 | Docket: 3036262

Cited 2 times | Published

appraiser did not provide the notice required by section 196. 193(5)' 7 before “revoking” its religious

Rogers, Rogers v. Gregor, Skipper

District Court of Appeal of Florida | Filed: Dec 23, 2024 | Docket: 69491571

Published

failed to provide them the notice required by § 196.193(5), Florida Statutes, before denying the exemption

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

not en- titled to any exemption.” Id. § 196.193(5)(a); see also id. § 196.151. 7

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

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

applications to be filed with property appraisers); § 196.193, Fla. Stat. (requiring property appraisers to

City of Miami v. 346 Nw 29th Street, LLC

217 So. 3d 143, 2017 WL 1076899, 2017 Fla. App. LEXIS 3788

District Court of Appeal of Florida | Filed: Mar 22, 2017 | Docket: 4620363

Published

compliance with the City’s own ordinance. Section 196.193(5), Florida Statutes, which is part of the

Dan Sowell, etc. v. Panama Commons L.P.

192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Supreme Court of Florida | Filed: Jun 2, 2016 | Docket: 3069353

Published

exemption to an extent other than that requested.” § 196.193(5)(a), Fla. Stat. (2013). And Judge Benton, in

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

160 So. 3d 160

District Court of Appeal of Florida | Filed: Apr 7, 2015 | Docket: 2647623

Published

application (or fails to deny it by July 1). See § 196.193(5)(a), (b), Fla. Stat. (2013). As the majority

Ago

Florida Attorney General Reports | Filed: Sep 24, 2008 | Docket: 3255199

Published

Stat. 8 Section 196.011(1)(a), Fla. Stat. 9 Section 196.193, Fla. Stat. 10 The criteria include: "(1)(a)

Ago

Florida Attorney General Reports | Filed: Oct 18, 2001 | Docket: 3255785

Published

contains various exemptions from this mandate. Section 196.193(5), Florida Statutes, provides that: "In the

Ago

Florida Attorney General Reports | Filed: Sep 24, 1999 | Docket: 3258574

Published

application is made and the exemption granted.4 Section 196.193(1)(a), Florida Statutes, provides that property

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Florida Attorney General Reports | Filed: Sep 28, 1995 | Docket: 3256763

Published

A. Butterworth Attorney General RAB/tgk 1 Section 196.193, Fla. Stat. 2 Section 196.194, Fla. Stat. 3

Jones v. Life Care of Baptist Hospital, Inc.

476 So. 2d 726, 1985 Fla. App. LEXIS 16117, 10 Fla. L. Weekly 2249

District Court of Appeal of Florida | Filed: Sep 25, 1985 | Docket: 64614690

Published

statutory notice requirements set forth in section 196.193(5), Florida Statutes (1981).2 The trial court

Mikos v. PLYMOUTH HARBOR, INCORPORATED

316 So. 2d 627

District Court of Appeal of Florida | Filed: Jul 18, 1975 | Docket: 1456027

Published

writing by June 1, 1971, as required by Fla. Stat. § 196.193(5) (1971); and count IV challenged the constitutionality

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Florida Attorney General Reports | Filed: Jun 17, 1975 | Docket: 3256122

Published

or educational purposes at any time. . . ." Section 196.193, F.S., provides: (1)(a) All property exempted

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Florida Attorney General Reports | Filed: Mar 7, 1975 | Docket: 3257486

Published

made in the first instance by the assessor. Section 196.193, F.S.; AGO 074-75. In addition, the home for

Ago

Florida Attorney General Reports | Filed: Mar 6, 1974 | Docket: 3255147

Published

in the first instance by the tax assessor. Section 196.193, F.S. It is, therefore, entirely possible that