196.197
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.
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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.
Notes of Decisions
Cited in 3
cases, 1974–1992 · leading case: Presbyterian Homes of Synod of Florida v. Wood
Presbyterian Homes of Synod of Florida v. Wood (1974)
“Section 196.197, F.S.A., are held unconstitutional by us.”
Mastroianni v. Memorial Medical Center (1992)
“Because no facts were in dispute, Taxpayers filed a motion for summary final judgment contending that they met the criteria for the granting of an exemption from ad valorem taxation as set forth in section 196.197, Florida Statutes (1989).”
Mikos v. PLYMOUTH HARBOR, INCORPORATED (1975)
“Count I asserted generally Plymouth Harbor's claim for exemption on the basis that its property was used for charitable purposes; count II claimed an exemption under Fla. Stat. § 196.197 (7) (1971); count III alleged that the Assessor had, in effect, granted the application for…”
— 196.197(1) — 2 cases
Presbyterian Homes of Synod of Florida v. Wood (1974)
“Section 196.197, F.S.A., are held unconstitutional by us.”
Mikos v. PLYMOUTH HARBOR, INCORPORATED (1975)
“Count I asserted generally Plymouth Harbor's claim for exemption on the basis that its property was used for charitable purposes; count II claimed an exemption under Fla. Stat. § 196.197 (7) (1971); count III alleged that the Assessor had, in effect, granted the application for…”
— 196.197(2) — 1 case
Mastroianni v. Memorial Medical Center (1992)
“Because no facts were in dispute, Taxpayers filed a motion for summary final judgment contending that they met the criteria for the granting of an exemption from ad valorem taxation as set forth in section 196.197, Florida Statutes (1989).”
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