Florida Statute 196.198 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.198

196.198 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. 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 shall be 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 shall be 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.

F.S. 196.198 on Google Scholar

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Amendments to 196.198

Arrestable Offenses / Crimes under Fla. Stat. 196.198

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.198.

Annotations, Discussions, Cases:

Cases Citing Statute 196.198

Total Results: 20

State of Florida v. L. C.

Court: District Court of Appeal of Florida | Date Filed: 2024-10-16

Snippet: 4th DCA 2012) (quoting Jean v. State, 987 So. 2d 196, 198 (Fla. 4th DCA 2008)); see also Hunter v. State

Isaac R. Edwards v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-06-14

Snippet: evidence. In Douglas v. State, 43 So. 3d 196, 198–99 (Fla. 4th DCA 2010), the Fourth District discussed

MARIE ANDRE v. TARGET

Court: District Court of Appeal of Florida | Date Filed: 2023-01-11

Snippet: severance agreement) (citing Puentes v. UPS, 86 F.3d 196, 198 (11th Cir. 1996) (“When an employee knowingly

CITY OF MIAMI GARDENS, etc. v. CITY OF NORTH MIAMI BEACH, etc.

Court: District Court of Appeal of Florida | Date Filed: 2022-07-20

Snippet: Springs v. Retirement Builders, Inc., 396 So. 2d 196, 198 (Fla. 4th DCA 1981).

BERNARDO FONTES ANTUNES v. LUDMILA DE OLIVEIRA

Court: District Court of Appeal of Florida | Date Filed: 2022-06-08

Snippet: interests. See Pagliaro v. Pagliaro, 264 So. 3d 196, 198 (Fla. 4th DCA 2019) (reiterating that “‘a trial

JOSEPH RAMIREZ v. State

Court: District Court of Appeal of Florida | Date Filed: 2021-03-10

Snippet: use of diligence.”); Demps v. State, 515 So. 2d 196, 198 (Fla. 1987) (“[I]ssues [which] could have and

HERBERT BENEDICT v. LETA BENEDICT

Court: District Court of Appeal of Florida | Date Filed: 2020-05-06

Snippet: to be heard.” Pagliaro v. Pagliaro, 264 So. 3d 196, 198 (Fla. 4th DCA 2019). “[T]he right to be heard

VILLA BELLINI RISTORANTE & LOUNGE, INC. v. CIRO MANCINI

Court: District Court of Appeal of Florida | Date Filed: 2019-11-15

Snippet: Blatt v. Panelfab Int'l Corp., 314 So. 2d 196, 198 (Fla. 3d DCA 1975). Id. at 259

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

Snippet: educational property tax exemption under section 196.198, Florida Statutes. On the merits, Property Appraiser

THOMAS SAMMONS v. ADAM GREENFIELD, D. O.

Court: District Court of Appeal of Florida | Date Filed: 2019-05-08

Citation: 270 So. 3d 534

Snippet: Id. (quoting Orange Cty. v. Piper, 523 So. 2d 196, 198 (Fla. 5th DCA 1988)). And the court noted that

KEVIN CHRISTOPHER TRICE v. VICTORIA LYNN TRICE

Court: District Court of Appeal of Florida | Date Filed: 2019-03-20

Citation: 267 So. 3d 496

Snippet: domestic violence. Compare Noe v. Noe, 217 So. 3d 196, 198-99 (Fla. 1st DCA 2017) ("The party opposing

Conti v. Auchter

Court: District Court of Appeal of Florida | Date Filed: 2019-03-15

Citation: 266 So. 3d 1250

Snippet: consortium." (quoting Orange Cty. v. Piper, 523 So.2d 196, 198 (Fla. 5th DCA 1988) ) ). Both claims were based

Conti v. Auchter

Court: District Court of Appeal of Florida | Date Filed: 2019-03-15

Citation: 266 So. 3d 1250

Snippet: consortium." (quoting Orange Cty. v. Piper, 523 So.2d 196, 198 (Fla. 5th DCA 1988) ) ). Both claims were based

Longmire v. State

Court: District Court of Appeal of Florida | Date Filed: 2018-10-30

Citation: 257 So. 3d 617

Snippet: (Fla. 1993) (citing Demps v. State , 515 So.2d 196, 198 (Fla. 1987) ). ORFINGER, BERGER and EDWARDS, JJ

THOMAS SAMMONS v. ADAM GREENFIELD, D. O.

Court: District Court of Appeal of Florida | Date Filed: 2018-10-19

Snippet: Id. (quoting Orange Cty. v. Piper, 523 So. 2d 196, 198 (Fla. 5th DCA 1988)). And the court noted that

Edward A. Crapo v. Academy for Five Element Acupuncture, Inc., etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-08-30

Snippet: validity of the Academy’s tax exemption under section 196.198, Florida Statutes. The Academy is a private post-secondary

The National Center for Construction Education etc. v. Ed Crapo, as Alachua County etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-06-13

Citation: 248 So. 3d 1256

Snippet: do not define educational purposes, but section 196.198, the educational-property exemption statute, provides

Adkins v. Sotolongo

Court: District Court of Appeal of Florida | Date Filed: 2017-09-20

Citation: 227 So. 3d 717, 2017 WL 4158845

Snippet: DCA 2000). In Ruiz v. Steiner, 599 So. 2d 196, 198-99 (Fla. 3d DCA 1992), this Court noted that

JOSEPH DEJESUS v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2017-08-16

Citation: 225 So. 3d 285, 2017 WL 3499925, 2017 Fla. App. LEXIS 11787

Snippet: 2005) (citing Davis v. State, 436 So.2d 196, 198 (Fla. 4th DCA 1983)). As a preliminary matter

Z.J. v. State

Court: District Court of Appeal of Florida | Date Filed: 2017-08-02

Citation: 224 So. 3d 308, 2017 WL 3317998, 2017 Fla. App. LEXIS 11386

Snippet: 5th DCA 2016) (citing B.R. v. State, 145 So.3d 196, 198 (Fla. 2d DCA 2014)). The most recent order supplied