Florida Statute 196.193 | Lawyer Caselaw & Research

The 2024 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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Amendments to 196.193

Arrestable Offenses / Crimes under Fla. Stat. 196.193

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.193.

Annotations, Discussions, Cases:

Cases Citing Statute 196.193

Total Results: 20

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

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

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

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

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: Value Adjustment Board, under sections 196.011 and 196.193, Florida Statutes. After the Value Adjustment Board

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

Court: District Court of Appeal of Florida | Date Filed: 2017-03-22

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

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

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

Court: Supreme Court of Florida | Date Filed: 2016-06-02

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

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

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

Court: District Court of Appeal of Florida | Date Filed: 2016-02-15

Citation: 186 So. 3d 1074, 2016 WL 606685

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

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

Court: District Court of Appeal of Florida | Date Filed: 2015-04-07

Citation: 160 So. 3d 160

Snippet: and 4 196.193(5)(a), Florida Statutes, the property appraiser

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

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

Parrish v. Pier Club Apartments, LLC

Court: District Court of Appeal of Florida | Date Filed: 2005-04-20

Citation: 900 So. 2d 683, 2005 WL 902115

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

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Court: Florida Attorney General Reports | Date Filed: 2003-02-12

Snippet: under s. 193.461, s. 193.503, s. 193.625, or s. 196.193 or notice by the tax collector under s. 197.253

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Court: Florida Attorney General Reports | Date Filed: 2001-10-18

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

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Court: Florida Attorney General Reports | Date Filed: 1999-09-24

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

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

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

Davis v. MacEdonia Housing Authority

Court: District Court of Appeal of Florida | Date Filed: 1994-06-29

Citation: 641 So. 2d 131, 1994 WL 284111

Snippet: Under sections 194.011-194.036, 194.171, and 196.193-196.194, Florida Statutes (1991), a taxpayer may

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Court: Florida Attorney General Reports | Date Filed: 1993-10-08

Snippet: Jur.2d Taxation s. 20:263-265. 11 See, e.g., ss. 196.193 and 196.194, F.S.

Grady v. Hausman

Court: District Court of Appeal of Florida | Date Filed: 1987-07-16

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

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

Jones v. Life Care of Baptist Hospital, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1985-09-25

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

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

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Court: Florida Attorney General Reports | Date Filed: 1977-06-29

Snippet: organization, planning and fund-raising activity under s. 196.193(3), F. S., for charitable purposes constitutes

Mikos v. PLYMOUTH HARBOR, INCORPORATED

Court: District Court of Appeal of Florida | Date Filed: 1975-07-18

Citation: 316 So. 2d 627

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

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Court: Florida Attorney General Reports | Date Filed: 1975-06-17

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