196.198
Educational property exemption.
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1196.198 Educational property exemption.—Educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes are exempt from taxation. Sheltered workshops providing rehabilitation and retraining of individuals who have disabilities and exempted by a certificate under s. (d) of the federal Fair Labor Standards Act of 1938, as amended, are declared wholly educational in purpose and are exempt from certification, accreditation, and membership requirements set forth in s. 196.012. Those portions of property of college fraternities and sororities certified by the president of the college or university to the appropriate property appraiser as being essential to the educational process are exempt from ad valorem taxation. The use of property by public fairs and expositions chartered by chapter 616 is presumed to be an educational use of such property and is exempt from ad valorem taxation to the extent of such use. Property used exclusively for educational purposes shall be deemed owned by an educational institution if the entity owning 100 percent of the educational institution is owned by the identical persons who own the property, or if the entity owning 100 percent of the educational institution and the entity owning the property are owned by the identical natural persons, or if the educational institution is a lessee that owns the leasehold interest in a bona fide lease for a nominal amount per year having an original term of 98 years or more. Land, buildings, and other improvements to real property used exclusively for educational purposes shall be deemed owned by an educational institution if the entity owning 100 percent of the land is a nonprofit entity and the land is used, under a ground lease or other contractual arrangement, by an educational institution that owns the buildings and other improvements to the real property, is a nonprofit entity under s. 501(c)(3) of the Internal Revenue Code, and provides education limited to students in prekindergarten through grade 8. Land, buildings, and other improvements to real property used exclusively for educational purposes are deemed owned by an educational institution if the educational institution that currently uses the land, buildings, and other improvements for educational purposes received the exemption under this section on the same property in any 10 consecutive prior years, or, is an educational institution described in s. 212.0602, and, under a lease, the educational institution is responsible for any taxes owed and for ongoing maintenance and operational expenses for the land, buildings, and other improvements. For such leasehold properties, the educational institution shall receive the full benefit of the exemption. The owner of the property shall disclose to the educational institution the full amount of the benefit derived from the exemption and the method for ensuring that the educational institution receives the benefit. Any portion of real property used by a child care facility that has achieved Gold Seal Quality status under s. 1002.945 is deemed owned by such facility and used for an educational purpose if, under a lease, the operator of a facility is responsible for payment of ad valorem taxes. The owner of such property shall disclose to the lessee child care facility operator the total amount of the benefit derived from the exemption and the method for ensuring that the operator receives the benefit. Notwithstanding ss. 196.195 and 196.196, property owned by a house of public worship and used by an educational institution for educational purposes limited to students in preschool through grade 8 shall be exempt from ad valorem taxes. If legal title to property is held by a governmental agency that leases the property to a lessee, the property is deemed to be owned by the governmental agency and used exclusively for educational purposes if the governmental agency continues to use such property exclusively for educational purposes pursuant to a sublease or other contractual agreement with that lessee. If the title to land is held by the trustee of an irrevocable inter vivos trust and if the trust grantor owns 100 percent of the entity that owns an educational institution that is using the land exclusively for educational purposes, the land is deemed to be property owned by the educational institution for purposes of this exemption. Property owned by an educational institution is deemed to be used for an educational purpose if the institution has taken affirmative steps to prepare the property for educational use. 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 commitment of the property to an educational use.
History.—s. 10, ch. 71-133; s. 1, ch. 77-102; ss. 35, 37, ch. 90-203; s. 2, ch. 91-121; s. 1, ch. 99-283; s. 4, ch. 2000-262; s. 25, ch. 2012-193; s. 12, ch. 2013-72; s. 11, ch. 2021-31; s. 12, ch. 2023-157; s. 21, ch. 2025-208.
1Note.—Section 22, ch. 2025-208, provides that “[t]he amendment made by this act to s. 196.198, Florida Statutes, first applies to the 2026 tax roll.”
Notes of Decisions
Cited in 11
cases, 1974–2019 · leading case: Delta Psi Fraternity v. City of Burlington
Delta Psi Fraternity v. City of Burlington (2008)
“9, § 8106 (exempting “property owned and used” by college fraternities, with a ,000 limit); Fla. Stat. § 196.198 (exempting “portions of property of college fraternities and sororities certified *137 by the president of the college or university .”
The National Center for Construction Education etc. v. Ed Crapo, as Alachua County etc. (2018)
“012(5), Florida Statutes, as any nonprofit engaged in an educational function could receive a “charitable purposes” exemption, regardless of whether it is an 2 Section 196.198, Florida Statutes (2015), contains additional support for the conclusion that entities claiming…”
TRINITY EPISCOPAL SCHOOL v. Robbins (1992)
“The School applied for a 1988 ad valorem tax exemption for the ten-acre parcel pursuant to section 196.198, Florida Statutes (1987).”
Saint Andrew's School of Boca Raton, Inc. v. Walker (1989)
“” See § 196.198, Fla. Stat. With the utmost of respect to these noble Greek letter institutions, it is unlikely that they are any more essential to the educational process than on-campus faculty housing at a nonprofit, co-educational, church-affiliated, boarding high school and…”
Daniel v. TM Murrell Co., Inc. (1984)
“191 was replaced contemporaneously with § 196.198, Fla. Stat. (1981), ch. 71-133, Laws of Florida, §§ 10, 15, and thus Coppock would be applicable to this case.”
Walden v. University of Tampa, Incorporated (1974)
“191(3), since repealed in 1971 by Section 196.198, Florida Statutes. Appellant's third issue on appeal is whether the trial court erred in failing to find that appellee's suit was time barred as far as the ad valorem taxes paid for the years 1968, 1969 and 1970.”
Walden v. Berkeley Preparatory School, Inc. (1976)
“192(1) or Fla. Stat. § 196.198 . The property was purchased by the school for use as a headmaster’s residence, and the headmaster is required to live there.”
Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a F (2019)
“” § 196.198, Fla. Stat.; see also Art. VII, § 3(a), Fla.”
University of Tampa, Inc. v. Hillsborough County (1974)
“]), which residence is-not on the campus but is owned by the University and used by the President as a residence and for faculty and other meetings and functions necessary for the operation of the University of Tampa as an educational institution, exempt from taxation under F.S.…”
Edward A. Crapo v. Academy for Five Element Acupuncture, Inc., etc. (2018)
“Crapo’s challenge, the trial court was correct in recognizing the validity of the Academy’s tax exemption under section 196.198, Florida Statutes. The Academy is a private post-secondary education institution that is certified and regulated by the Florida Department of Education…”
Miami-Dade Community College Foundation, Inc. v. Metropolitan Dade County (1988)
“Finally, the Foundation is entitled to the exemption provided in section 196.198, Florida Statutes (1985), which provides that educational institutions are exempt from taxation.”
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