Florida Statutes
Fla. Stat. § 196.193 (2025)
Exemption applications; review by property appraiser.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
(c) The extent to which the property is used 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.
Notes of Decisions
Cited in 11
cases (1 in the last 5 years), 1975–2024 · leading case: Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018).
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016). “Moreover, section 196.193(1) specifically addresses property “exempted from the annual application requirement,” which includes property used for religious.”
Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). “When the property appraiser failed to advise Pier Club of its decision by the July 1st deadline set forth in section 196.193(5), Florida Statutes, Pier Club filed a petition for writ of mandamus.”
Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 2016). “” § 196.193(5)(a), Fla. Stat. (2013). And Judge Benton, in his dissent to the First District’s decision, ■ described these additional steps of the statutory scheme: Also on or before July 1, the property appraiser must assess the value of all real property, and submit the…”
Marshall Stranburg, in his Off. etc. v. Panama Commons L.P., 160 So. 3d 160 (Fla. 1st DCA 2015). “See § 196.193(5)(a), (b), Fla. Stat. (2013). As the majority opinion notes, property owners must file the exemption application with the property appraiser “on or before March 1 of each year.”
Grady v. Hausman, 509 So. 2d 1316 (Fla. 5th DCA 1987). “Pursuant to section 196.193(1)(b), Florida Statutes (1985), the property appraiser may deny a tax exemption of the property claimed by religious organizations if he determines any of the following: (1) use of the property is not clear; (2) the property is being held for…”
Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975). “197 (7) (1971); count III alleged that the Assessor had, in effect, granted the application for exemption by failing to deny it in writing by June 1, 1971, as required by Fla. Stat. § 196.193 (5) (1971); and count IV challenged the constitutionality of subparagraphs 1 and 2 of…”
Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). “The broad application of subsection (5) is consistent with the breadth of the rest of § 196.193. Subsection (1)(a), for instance, refers to a broad class of property exemptions that don’t require an annual application under § 196.”
Jones v. Life Care of Baptist Hosp., Inc., 476 So. 2d 726 (Fla. 1st DCA 1985). “The motion also alleged that appellee was entitled to summary judgment because the property appraiser failed to comply with the statutory notice requirements set forth in section 196.193(5), Florida Statutes (1981).”
City of Miami v. 346 Nw 29th Street, LLC, 217 So. 3d 143 (Fla. 3d DCA 2017). “Section 196.193(5), Florida Statutes, which is part of the same statutory framework encompassing section 194.”
Edward A. Crapo, in his capacity as Alachua Cnty. Prop. Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corp. (Fla. 1st DCA 2019). “(requiring tax- exemption applications to be filed with property appraisers); § 196.193, Fla. Stat. (requiring property appraisers to review tax- exemption applications and determine whether to grant or deny them).”
— 196.193(1) — 1 case
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016). “Moreover, section 196.193(1) specifically addresses property “exempted from the annual application requirement,” which includes property used for religious.”
— 196.193(1)(b) — 1 case
Grady v. Hausman, 509 So. 2d 1316 (Fla. 5th DCA 1987). “Pursuant to section 196.193(1)(b), Florida Statutes (1985), the property appraiser may deny a tax exemption of the property claimed by religious organizations if he determines any of the following: (1) use of the property is not clear; (2) the property is being held for…”
— 196.193(1)(c) — 2 cases
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016). “Moreover, section 196.193(1) specifically addresses property “exempted from the annual application requirement,” which includes property used for religious.”
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
— 196.193(2) — 1 case
Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). “The broad application of subsection (5) is consistent with the breadth of the rest of § 196.193. Subsection (1)(a), for instance, refers to a broad class of property exemptions that don’t require an annual application under § 196.”
— 196.193(5) — 6 cases
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). “When the property appraiser failed to advise Pier Club of its decision by the July 1st deadline set forth in section 196.193(5), Florida Statutes, Pier Club filed a petition for writ of mandamus.”
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016). “Moreover, section 196.193(1) specifically addresses property “exempted from the annual application requirement,” which includes property used for religious.”
Jones v. Life Care of Baptist Hosp., Inc., 476 So. 2d 726 (Fla. 1st DCA 1985). “The motion also alleged that appellee was entitled to summary judgment because the property appraiser failed to comply with the statutory notice requirements set forth in section 196.193(5), Florida Statutes (1981).”
Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). “The broad application of subsection (5) is consistent with the breadth of the rest of § 196.193. Subsection (1)(a), for instance, refers to a broad class of property exemptions that don’t require an annual application under § 196.”
— 196.193(5)(a) — 5 cases
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016). “Moreover, section 196.193(1) specifically addresses property “exempted from the annual application requirement,” which includes property used for religious.”
Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 2016). “” § 196.193(5)(a), Fla. Stat. (2013). And Judge Benton, in his dissent to the First District’s decision, ■ described these additional steps of the statutory scheme: Also on or before July 1, the property appraiser must assess the value of all real property, and submit the…”
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
Marshall Stranburg, in his Off. etc. v. Panama Commons L.P., 160 So. 3d 160 (Fla. 1st DCA 2015). “See § 196.193(5)(a), (b), Fla. Stat. (2013). As the majority opinion notes, property owners must file the exemption application with the property appraiser “on or before March 1 of each year.”
Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). “The broad application of subsection (5) is consistent with the breadth of the rest of § 196.193. Subsection (1)(a), for instance, refers to a broad class of property exemptions that don’t require an annual application under § 196.”
— 196.193(5)(b) — 3 cases
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024). “The broad application of subsection (5) is consistent with the breadth of the rest of § 196.193. Subsection (1)(a), for instance, refers to a broad class of property exemptions that don’t require an annual application under § 196.”
City of Miami v. 346 Nw 29th Street, LLC, 217 So. 3d 143 (Fla. 3d DCA 2017). “Section 196.193(5), Florida Statutes, which is part of the same statutory framework encompassing section 194.”
— 196.193(5)(c) — 1 case
Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 250 So. 3d 865 (Fla. 1st DCA 2018). “As we explained in Genesis I, “section 196.193(1)(c) necessarily contemplates that the property appraiser is required to provide notice in accordance with subsection (5) when denying an existing religious exemption.”
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