Florida Statute 196.196 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.196

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.

F.S. 196.196 on Google Scholar

F.S. 196.196 on Casetext

Amendments to 196.196

Arrestable Offenses / Crimes under Fla. Stat. 196.196

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.196.

Annotations, Discussions, Cases:

Cases Citing Statute 196.196

Total Results: 20

Robert Nicholas Kovacs v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-08-21

Snippet: (Fla. 3d DCA 2022); Criner v. State, 59 So. 3d 196, 196-97 (Fla. 1st DCA 2011); Payton v. State, 58 So

Robert Nicholas Kovacs v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-08-21

Snippet: (Fla. 3d DCA 2022); Criner v. State, 59 So. 3d 196, 196-97 (Fla. 1st DCA 2011); Payton v. State, 58 So

State of Florida v. Dennis A. Bohler

Court: District Court of Appeal of Florida | Date Filed: 2019-02-11

Citation: 263 So. 3d 291

Snippet: supports an acquittal.” Kelley v. State, 16 So. 3d 196, 196-97 (Fla. 1st DCA 2009) (quoting Ferebee v. State

City of Largo, Florida v. Ahf-Bay Fund, LLC.

Court: Supreme Court of Florida | Date Filed: 2017-03-02

Citation: 215 So. 3d 10, 42 Fla. L. Weekly Supp. 254, 2017 WL 823607, 2017 Fla. LEXIS 425

Snippet: valorem taxation to the extent authorized in s. 196.196. All property identified in this section shall

Bond v. State

Court: District Court of Appeal of Florida | Date Filed: 2016-10-04

Citation: 200 So. 3d 1289, 2016 Fla. App. LEXIS 14758, 2016 WL 5818557

Snippet: post-*1290conviction relief. Criner v. State, 59 So.3d 196, 196-7 (Fla. 1st DCA 2011). B.L. THOMAS, RAY, and OSTERHAUS

Stewart Charles Bond v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2016-10-03

Snippet: postconviction relief. Criner v. State, 59 So. 3d 196, 196-7 (Fla. 1st DCA 2011). B.L. THOMAS, RAY, and

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: be exempted by general law from taxation.”); § 196. 196, Fla. Stat. (establishing the criteria to be used

Department of Revenue ex rel. T.L.S. v. S.J.W.

Court: District Court of Appeal of Florida | Date Filed: 2013-04-26

Citation: 113 So. 3d 85, 2013 WL 1776707, 2013 Fla. App. LEXIS 6703

Snippet: of discretion. See Hoffman v. Hoffman, 98 So.3d 196, 196 (Fla. 2d DCA 2012). However, “[t]he right to claim

Jones v. State

Court: District Court of Appeal of Florida | Date Filed: 2010-11-22

Citation: 54 So. 3d 503, 2010 Fla. App. LEXIS 17932, 2010 WL 4723069

Snippet: contempt was based); Fisher v. State, 638 So.2d 196, 196-97 (Fla. 5th DCA 1994) (“we reverse the judgment

Ago

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

Snippet: valorem taxation to the extent authorized in s. 196.196. All property identified in this section shall

Bauknight v. Monroe County

Court: District Court of Appeal of Florida | Date Filed: 2008-09-17

Citation: 994 So. 2d 362, 2008 WL 4224294

Snippet: do so. See City of Key West v. Berg, 655 So.2d 196, 196 (Fla. 3d DCA 1995) (discussing availability of

Sherman v. RED BAY STRONGHOLD FOUNDATION

Court: District Court of Appeal of Florida | Date Filed: 2006-12-06

Citation: 942 So. 2d 1033, 2006 WL 3498612

Snippet: exclusive." § 196.012(3), Fla. Stat. (2003). Section 196.196, Florida Statutes (2003), provides guidelines to

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: valorem taxation to the extent authorized in s. 196.196. (emphasis added). Since the parties agreed that

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

Court: District Court of Appeal of Florida | Date Filed: 2004-03-24

Citation: 870 So. 2d 241, 2004 Fla. App. LEXIS 3769

Snippet: continuance of the function or service.” And section 196.196 provides in pertinent part: (1) In the determination

Coleman v. State

Court: District Court of Appeal of Florida | Date Filed: 2004-02-25

Citation: 866 So. 2d 209, 2004 Fla. App. LEXIS 2165, 2004 WL 360882

Snippet: ruling on recusal); Rogers v. State, 341 So.2d 196, 196 (Fla. 4th DCA 1976) (order entered after recusal

Palm Beach Community Church v. Nikolits

Court: District Court of Appeal of Florida | Date Filed: 2003-02-05

Citation: 835 So. 2d 1274, 2003 Fla. App. LEXIS 1138, 2003 WL 245004

Snippet: thanking God for the land). The exemption in section 196.196(2), Florida Statutes provides that only “portions

Fairhaven South, Inc. v. McIntyre

Court: District Court of Appeal of Florida | Date Filed: 2001-08-17

Citation: 793 So. 2d 110, 2001 Fla. App. LEXIS 11509, 2001 WL 930156

Snippet: nonprofit status of an applicant) and section 196.196 (determining whether property is entitled to charitable

Metropolitan Dade County v. Brothers of the Good Shepherd, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1998-07-01

Citation: 714 So. 2d 573, 1998 Fla. App. LEXIS 7901, 1998 WL 347579

Snippet: ad valorem taxation under sections 196.012(1), 196.196, 196.192(1), Florida Statutes (1995). The latter

Trinity Temple Church v. ORANGE CTY., FL.

Court: District Court of Appeal of Florida | Date Filed: 1996-09-12

Citation: 681 So. 2d 765, 1996 WL 514589

Snippet: "predominately for a ... religious ... purpose." § 196.196(1), Fla. Stat. (1995). Because the promotion of

Mastroianni v. Memorial Medical Center

Court: District Court of Appeal of Florida | Date Filed: 1992-10-23

Citation: 606 So. 2d 759, 1992 WL 308638

Snippet: nonprofit hospital and qualifies under section 196.196. Because it appeared to the court that the subject