Florida Statute 196.1977 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.1977

196.1977 Exemption for property used by proprietary continuing care facilities.—

(1) Each apartment in a continuing care facility certified under chapter 651, which facility is not qualified for exemption under s. 196.1975, or other similar exemption, is exempt to the extent of $25,000 of assessed valuation of such property for each apartment which is occupied on January 1 of the year in which exemption from ad valorem property taxation is requested by a person holding a continuing care contract as defined under chapter 651 who resides therein and in good faith makes the same his or her permanent home. No apartment shall be eligible for the exemption provided under this section if the resident of the apartment is eligible for the homestead exemption under s. 196.031.

(2) Each facility applying for an exemption must file with the annual application for exemption an affidavit from each person who occupies an apartment for which an exemption is claimed stating that the person resides therein and in good faith makes that apartment his or her permanent residence.

(3) Any portion of such property used for nonexempt purposes may be valued and placed upon the tax rolls separately from any portion entitled to exemption.

(4) The owner shall disclose to a qualifying resident the full amount of the benefit derived from the exemption and the method for ensuring that the resident receives such benefit. The resident shall receive the full benefit derived from this exemption in either an annual or monthly credit to his or her unit’s monthly maintenance fee. For a nonqualifying resident who subsequently qualifies for the exemption, the same disclosure shall be made.

(5) It is the intent of the Legislature that this section implements s. 6(c), Art. VII of the State Constitution.

History.—s. 2, ch. 98-177; s. 28, ch. 2010-5.

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Amendments to 196.1977

Arrestable Offenses / Crimes under Fla. Stat. 196.1977

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.1977.

Annotations, Discussions, Cases:

Cases Citing Statute 196.1977

Total Results: 4

Ago

Court: Florida Attorney General Reports | Date Filed: 2007-03-30

Snippet: 738 So. 2d 502 (Fla. 1st DCA 1999). 6 See ss. 196.1977(3), Fla. Stat. (portion of property in proprietary

W.B.M. v. State

Court: District Court of Appeal of Florida | Date Filed: 1984-07-17

Citation: 452 So. 2d 659, 1984 Fla. App. LEXIS 14266

Snippet: 161, 169, 97 S.Ct. 2221, 2227, 53 L.Ed.2d 187, 196 (1977) (fifth amendment forbids successive prosecution

Kanner v. Frumkes

Court: District Court of Appeal of Florida | Date Filed: 1977-12-20

Citation: 353 So. 2d 196

Snippet: 353 So.2d 196 (1977) Richard KANNER, Appellant, v. Melvyn B. FRUMKES, As Chairman, Eleventh Circuit

State v. Viscito

Court: District Court of Appeal of Florida | Date Filed: 1977-07-19

Citation: 349 So. 2d 196

Snippet: 349 So.2d 196 (1977) The STATE of Florida, Appellant, v. Michael VISCITO, Joseph Covello, Joseph Ippolito