Florida Statute 196.1961 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

View Entire Chapter

F.S. 196.1961

196.1961 Exemption for historic property used for certain commercial or nonprofit purposes.—

(1) Pursuant to s. 3, Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an ad valorem tax exemption of up to 50 percent of the assessed value of property which meets all of the following criteria:

(a) The property must be used for commercial purposes or used by a not-for-profit organization under s. 501(c)(3) or (6) of the Internal Revenue Code of 1986.

(b) The property must be listed in the National Register of Historic Places, as defined in s. 267.021; or must be a contributing property to a National Register Historic District; or must be designated as a historic property or as a contributing property to a historic district, under the terms of a local preservation ordinance.

(2) As used in this section, “regularly open to the public” means that there are regular hours when the public may visit to observe the historically significant aspects of the building. This means a minimum of 40 hours per week, for 45 weeks per year, or an equivalent of 1,800 hours per year. A fee may be charged to the public; however, it must be comparable with other entrance fees in the immediate geographic locale.

(3) The board of county commissioners or municipal governing authority shall notify the property appraiser of the adoption of such ordinance no later than December 1 of the year prior to the year the exemption will take effect. If the exemption is granted only for a specified period or the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires. The ordinance must specify that the exemption shall apply only to taxes levied by the unit of government granting the exemption. The exemption does not apply, however, to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution.

(4) Only those portions of the property used predominantly for the purposes specified in paragraph (1)(a) shall be exempt. In no event shall an incidental use of property qualify such property for an exemption or impair the exemption of an otherwise exempt property.

(5) In order to retain the exemption, the historic character of the property must be maintained in good repair and condition to the extent necessary to preserve the historic value and significance of the property.

History.—s. 8, ch. 97-117.

F.S. 196.1961 on Google Scholar

F.S. 196.1961 on Casetext

Amendments to 196.1961

Arrestable Offenses / Crimes under Fla. Stat. 196.1961

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.1961.

Annotations, Discussions, Cases:

Cases Citing Statute 196.1961

Total Results: 8

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-07-23T00:53:00-07:00

Snippet: General BM/tgh 1 Section 196.1961(1)(a) — (c), Fla. Stat. 2 Section 196.1961(2), Fla. Stat. 3 See…exemption from ad valorem taxes created by section 196.1961, Florida Statutes, as historical properties that…buildings may fall within the scope of section 196.1961, Florida Statutes, for purposes of tax relief …Chapter 196, Florida Statutes, include section 196.1961, Florida Statutes, which deals with exemptions…historic properties open to the public. Section 196.1961, Florida Statutes, implements the constitutional

Craig v. Cochran

Court: Fla. | Date Filed: 1961-07-19T00:00:00-07:00

Citation: 132 So. 2d 196, 1961 Fla. LEXIS 2280

Snippet: Roberts, Thomas, Thornal 19 July 1961 132 So. 2d 196, 1961 Fla. LEXIS 2280 John W. Craig, Jr., in pro per

In re Advisory Opinion to the Governor

Court: Fla. | Date Filed: 1961-06-05T00:00:00-07:00

Citation: 131 So. 2d 196, 1961 Fla. LEXIS 2198

Snippet: OPINION TO THE GOVERNOR 5 June 1961 131 So. 2d 196, 1961 Fla. LEXIS 2198 Published

Hawley v. Leyerzaph

Court: Fla. Dist. Ct. App. | Date Filed: 1961-03-07T00:00:00-08:00

Citation: 128 So. 2d 196, 1961 Fla. App. LEXIS 3605

Snippet: Elizabeth S. Leyerzaph 7 March 1961 128 So. 2d 196, 1961 Fla. App. LEXIS 3605 Published

Hickey v. City of Clearwater

Court: Fla. Dist. Ct. App. | Date Filed: 1961-03-07T00:00:00-08:00

Citation: 128 So. 2d 196, 1961 Fla. App. LEXIS 3606

Snippet: Municipal Corporation 7 March 1961 128 So. 2d 196, 1961 Fla. App. LEXIS 3606 Published

Coats Motor Transfer Co. v. Barnard Distributing Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1961-03-06T00:00:00-08:00

Citation: 128 So. 2d 196, 1961 Fla. App. LEXIS 3602

Snippet: Brand Products Co. 6 March 1961 128 So. 2d 196, 1961 Fla. App. LEXIS 3602 Published

Huggins v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 1961-03-06T00:00:00-08:00

Citation: 128 So. 2d 196, 1961 Fla. App. LEXIS 3603

Snippet: the State of Florida 6 March 1961 128 So. 2d 196, 1961 Fla. App. LEXIS 3603 Published

State ex rel. Pinney v. Pinney

Court: Fla. Dist. Ct. App. | Date Filed: 1961-03-06T00:00:00-08:00

Citation: 128 So. 2d 196, 1961 Fla. App. LEXIS 3604

Snippet: v. Richard PINNEY 6 March 1961 128 So. 2d 196, 1961 Fla. App. LEXIS 3604 Published