Florida Statutes

Fla. Stat. § 196.196 (2025)

Determining whether property is entitled to charitable, religious, scientific, or literary exemption.

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196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.—

(1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied:

(a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses.

(b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant.

(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt. An exemption for the portions of property used for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property.

(3) Property owned by an exempt organization is used for a religious purpose if the institution has taken affirmative steps to prepare the property for use as a house of public worship. The term “affirmative steps” means environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to a religious use as a house of public worship. For purposes of this section, the term “public worship” means religious worship services and those other activities that are incidental to religious worship services, such as educational activities, parking, recreation, partaking of meals, and fellowship.

(4) Except as otherwise provided herein, property claimed as exempt for literary, scientific, religious, or charitable purposes which is used for profitmaking purposes shall be subject to ad valorem taxation. Use of property for functions not requiring a business or occupational license conducted by the organization at its primary residence, the revenue of which is used wholly for exempt purposes, shall not be considered profit making. In this connection the playing of bingo on such property shall not be considered as using such property in such a manner as would impair its exempt status.

(5)(a) Property owned by an exempt organization qualified as charitable under s. 501(c)(3) of the Internal Revenue Code is used for a charitable purpose if the organization has taken affirmative steps to prepare the property to provide affordable housing to persons or families that meet the extremely-low-income, very-low-income, low-income, or moderate-income limits, as specified in s. 420.0004. The term “affirmative steps” means environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing.

(b)1. If property owned by an organization granted an exemption under this subsection is transferred for a purpose other than directly providing affordable homeownership or rental housing to persons or families who meet the extremely-low-income, very-low-income, low-income, or moderate-income limits, as specified in s. 420.0004, or is not in actual use to provide such affordable housing within 5 years after the date the organization is granted the exemption, the property appraiser making such determination shall serve upon the organization that illegally or improperly received the exemption a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that organization in the county, and such property shall be identified in the notice of tax lien. The organization owning such property is subject to the taxes otherwise due and owing as a result of the failure to use the property to provide affordable housing plus 15 percent interest per annum and a penalty of 50 percent of the taxes owed.

2. Such lien, when filed, attaches to any property identified in the notice of tax lien owned by the organization that illegally or improperly received the exemption. If such organization no longer owns property in the county but owns property in any other county in the state, the property appraiser shall record in each such other county a notice of tax lien identifying the property owned by such organization in such county which shall become a lien against the identified property. Before any such lien may be filed, the organization so notified must be given 30 days to pay the taxes, penalties, and interest.

3. If an exemption is improperly granted as a result of a clerical mistake or an omission by the property appraiser, the organization improperly receiving the exemption shall not be assessed a penalty or interest.

4. The 5-year limitation specified in this subsection may be extended if the holder of the exemption continues to take affirmative steps to develop the property for the purposes specified in this subsection.

(6) Property that is used as a parsonage, burial grounds, or a tomb and is owned by an exempt organization that owns a house of public worship is used for a religious purpose.

History.—s. 8, ch. 71-133; s. 3, ch. 88-102; s. 3, ch. 91-196; s. 4, ch. 97-294; s. 3, ch. 98-289; s. 3, ch. 2000-228; s. 5, ch. 2007-106; s. 17, ch. 2009-96; s. 3, ch. 2011-15; s. 8, ch. 2021-31; s. 10, ch. 2023-157.

Notes of Decisions

Cited in 16 cases (1 in the last 5 years), 1973–2026 · leading case: Trinity Episcopal Sch. v. Robbins, 605 So. 2d 880 (Fla. 3d DCA 1992).

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Trinity Episcopal Sch. v. Robbins, 605 So. 2d 880 (Fla. 3d DCA 1992). · cites it 7× “In support of his argument, the appraiser relies on the second sentence of section 196.196(2), Florida Statutes (1987).”

Grady v. Hausman, 509 So. 2d 1316 (Fla. 5th DCA 1987). · cites it 4× “The criteria to be used by the property appraiser in determining whether property is entitled to exempt status are set forth in section 196.196(1)(a), Florida Statutes (1985).”

Presbyterian Homes of Synod of Florida v. Wood, 297 So. 2d 556 (Fla. 1974). · cites it 2× “Section 196.196, F.S.A., sets forth the general criteria for determining that portion of charitable or religious property which is entitled to exemption.”

Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA 1981). · cites it 2× “Under the Constitution and laws of Florida, only those portions of property which are used predominantly for charitable purposes are entitled to charitable tax exemption.”

Mastroianni v. Mem'l Med. Ctr., 606 So. 2d 759 (Fla. 1st DCA 1992). · cites it 2× “197(2) is clear on its face and grants a specific ad valorem property tax exemption for property leased to a nonprofit corporation that provides direct medical services to patients in a nonprofit hospital and qualifies under section 196.196. Because it appeared to the court that…”

North Shore Med. Ctr. v. Bystrom, 461 So. 2d 167 (Fla. 3d DCA 1984). · cites it 2× “Section 196.196, Fla. Stat. (1983). [(e.s.”

Trinity Temple Church v. ORANGE CTY., FL., 681 So. 2d 765 (Fla. 5th DCA 1996). · cites it 2× “" § 196.196(1), Fla. Stat. (1995). Because the promotion of religion, not its own livelihood, is the primary purpose of a church, and because the business damages statute is to be construed strictly in favor of the state, we conclude a church is not a business as that term is…”

DADE CTY v. Transportes Aereos Nacionales, SA, 298 So. 2d 570 (Fla. 3d DCA 1974). “, §§ 196.196 and 196.197, Fla. Stat. and § 196.”

Smith v. Am. Lung Ass'n of Gulfcoast Florida, Inc., 870 So. 2d 241 (Fla. 2d DCA 2004). “” And section 196.196 provides in pertinent part: (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied: (a) The…”

Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975). “and the criteria in Section 196.196 in keeping with Section 3(a), Article VII, State Constitution, and the rationale of the cases cited hereinbefore.”

Jordan (M.D. Fla. 2026). · cites it 2× “44-4) See Fla. Stat. § 196.196 (4) (stating that property claimed as exempt for religious purposes which is used for profitmaking purposes shall be subject to ad valorem taxation, but “[u]se of property for functions not requiring a business or occupational license conducted by…”

Sherman v. Red Bay Stronghold Found., 942 So. 2d 1033 (Fla. 4th DCA 2006). · cites it 4× “Section 196.196, Florida Statutes (2003), provides guidelines to determine whether property is entitled to exemption from ad valorem taxes: *1035 (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable,…”

Show all 16 citing cases →

— 196.196(1) — 2 cases

Trinity Temple Church v. ORANGE CTY., FL., 681 So. 2d 765 (Fla. 5th DCA 1996). “" § 196.196(1), Fla. Stat. (1995). Because the promotion of religion, not its own livelihood, is the primary purpose of a church, and because the business damages statute is to be construed strictly in favor of the state, we conclude a church is not a business as that term is…”

Am. Fed'n of Police, Inc. v. Tax Assessor, 39 Fla. Supp. 61 (Fla. Cir. Ct., Miami-Dade Cty. 1973).

— 196.196(1)(a) — 1 case

Grady v. Hausman, 509 So. 2d 1316 (Fla. 5th DCA 1987). “The criteria to be used by the property appraiser in determining whether property is entitled to exempt status are set forth in section 196.196(1)(a), Florida Statutes (1985).”

— 196.196(2) — 6 cases

Trinity Episcopal Sch. v. Robbins, 605 So. 2d 880 (Fla. 3d DCA 1992). “In support of his argument, the appraiser relies on the second sentence of section 196.196(2), Florida Statutes (1987).”

Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA 1981). “Under the Constitution and laws of Florida, only those portions of property which are used predominantly for charitable purposes are entitled to charitable tax exemption.”

North Shore Med. Ctr. v. Bystrom, 461 So. 2d 167 (Fla. 3d DCA 1984). “Section 196.196, Fla. Stat. (1983). [(e.s.”

Palm Beach Cmty. Church v. Nikolits, 835 So. 2d 1274 (Fla. 4th DCA 2003).

— 196.196(3) — 2 cases

Am. Fed'n of Police, Inc. v. Tax Assessor, 39 Fla. Supp. 61 (Fla. Cir. Ct., Miami-Dade Cty. 1973).

Int'l Soc'y for Krishna Consciousness of Miami Beach, Inc. v. Robbins, 44 Fla. Supp. 2d 77 (Fla. Cir. Ct. 1990).

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