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Florida Statute 196.196 - Full Text and Legal Analysis
Florida Statute 196.196 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
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.

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Amendments to 196.196


Annotations, Discussions, Cases:

Cases Citing Statute 196.196

Total Results: 15

Presbyterian Homes of Synod of Florida v. Wood

297 So. 2d 556

Supreme Court of Florida | Filed: Jun 12, 1974 | Docket: 451173

Cited 27 times | Published

from ad valorem taxation is requested." F.S. Section 196.196, F.S.A., sets forth the general criteria for

Mastroianni v. Memorial Medical Center

606 So. 2d 759, 1992 WL 308638

District Court of Appeal of Florida | Filed: Oct 23, 1992 | Docket: 129728

Cited 8 times | Published

in a nonprofit hospital and qualifies under section 196.196. Because it appeared to the court that the

Underhill v. Edwards

400 So. 2d 129

District Court of Appeal of Florida | Filed: Jun 17, 1981 | Docket: 1677231

Cited 5 times | Published

Section 3(a), Florida Constitution of 1968; Section 196.196(2), Florida Statutes. Those portions of real

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

entitled to exempt status are set forth in section 196.196(1)(a), Florida Statutes (1985). Pursuant to

Trinity Temple Church v. ORANGE CTY., FL.

681 So. 2d 765, 1996 WL 514589

District Court of Appeal of Florida | Filed: Sep 12, 1996 | Docket: 1722239

Cited 3 times | Published

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

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

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

TRINITY EPISCOPAL SCHOOL v. Robbins

605 So. 2d 880, 1992 Fla. App. LEXIS 7820, 1992 WL 167613

District Court of Appeal of Florida | Filed: Jul 21, 1992 | Docket: 1702350

Cited 2 times | Published

appraiser relies on the second sentence of section 196.196(2), Florida Statutes (1987). However, the appraiser's

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

870 So. 2d 241, 2004 Fla. App. LEXIS 3769, 29 Fla. L. Weekly Fed. D 725

District Court of Appeal of Florida | Filed: Mar 24, 2004 | Docket: 64829656

Cited 1 times | Published

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

North Shore Medical Center v. Bystrom

461 So. 2d 167

District Court of Appeal of Florida | Filed: Dec 4, 1984 | Docket: 464333

Cited 1 times | Published

SHALL BE SUBJECT TO AD VALOREM TAXATION... . Section 196.196, Fla. Stat. (1983). [(e.s.)] While the actual

Ago

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

Published

qualifies as being used for a charitable purpose. Section 196.196, Florida Statutes, provides the criteria for

Sherman v. RED BAY STRONGHOLD FOUNDATION

942 So. 2d 1033, 2006 WL 3498612

District Court of Appeal of Florida | Filed: Dec 6, 2006 | Docket: 1736817

Published

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

Palm Beach Community Church v. Nikolits

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

District Court of Appeal of Florida | Filed: Feb 5, 2003 | Docket: 64820189

Published

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

Fairhaven South, Inc. v. McIntyre

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

District Court of Appeal of Florida | Filed: Aug 17, 2001 | Docket: 64807958

Published

profit or nonprofit status of an applicant) and section 196.196 (determining whether property is entitled to

Mikos v. PLYMOUTH HARBOR, INCORPORATED

316 So. 2d 627

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

Published

Section 196.012, F.S.A. and the criteria in Section 196.196 in keeping with Section 3(a), Article VII,

Ago

Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3257998

Published

than the cost of providing such services. Section 196.196, F.S., provides in pertinent part: (1) In the