Florida Statute 196.197 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.197

196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.—In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes for special services shall be exempt to the extent that they meet the following criteria:

(1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s. 501(c)(3) of the Internal Revenue Code of 1954 or of the corresponding section of a subsequently enacted federal revenue act.

(2) In determining the extent of exemption to be granted to institutions licensed as hospitals, nursing homes, and homes for special services, portions of the property leased as parking lots or garages operated by private enterprise shall not be deemed to be serving an exempt purpose and shall not be exempt from taxation. Property or facilities which are leased to a nonprofit corporation which provides direct medical services to patients in a nonprofit or public hospital and qualifies under s. 196.196 of this chapter are excluded and shall be exempt from taxation.

History.—s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73-344; s. 3, ch. 74-264; ss. 14, 15, ch. 76-234.

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Amendments to 196.197

Annotations, Discussions, Cases:

Cases Citing Statute 196.197

Total Results: 5

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

these consolidated appeals is whether F.S. Section 196.197(1), (2), (3), 1971 F.S.A., prescribing criteria

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

exemption from ad valorem taxation as set forth in section 196.197, Florida Statutes (1989). Appellants filed

Mikos v. PLYMOUTH HARBOR, INCORPORATED

316 So. 2d 627

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

Published

count II claimed an exemption under Fla. Stat. § 196.197(7) (1971); count III alleged that the Assessor

Ago

Florida Attorney General Reports | Filed: Mar 7, 1975 | Docket: 3257486

Published

exemption under s.196.197(1) or (2), F.S. Section 196.197, F.S. 1973, provides additional criteria which

Ago

Florida Attorney General Reports | Filed: Oct 22, 1974 | Docket: 3256375

Published

regards the now defunct income limitation. Section 196.197(2), F.S. Since exemptions from taxation must