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Florida Statute 196.198 | Lawyer Caselaw & Research
F.S. 196.198 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 196.198

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
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

F.S. 196.198 on Casetext

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 from cite.case.law:

NATIONAL CENTER FOR CONSTRUCTION EDUCATION AND RESEARCH LTD. CORP. v. Ed CRAPO,, 248 So. 3d 1256 (Fla. App. Ct. 2018)

. . . Florida Statutes do not define educational purposes, but section 196.198, the educational-property exemption . . . such an interpretation would render meaningless the standards for educational institutions in section 196.198 . . . Section 196.198, Florida Statutes (2015), contains additional support for the conclusion that entities . . . exemption for educational purposes without meeting the "educational institution" requirements, section 196.198 . . .

TRINITY EPISCOPAL SCHOOL, INC. v. W. ROBBINS,, 605 So. 2d 880 (Fla. Dist. Ct. App. 1992)

. . . The School applied for a 1988 ad valorem tax exemption for the ten-acre parcel pursuant to section 196.198 . . . The School claims an educational tax exemption pursuant to section 196.198, Florida Statutes (1987), . . . Accordingly, we decline to “interpolate language into [section 196.198] that would lift the exemption . . .

METROPOLITAN DADE COUNTY, v. MIAMI- DADE COUNTY COMMUNITY COLLEGE FOUNDATION, INC., 545 So. 2d 324 (Fla. Dist. Ct. App. 1989)

. . . the County’s contention that the property does not qualify for an exemption under Sections 243.33 or 196.198 . . .

SAINT ANDREW S SCHOOL OF BOCA RATON, INCORPORATED, a v. E. WALKER, C. T x, 540 So. 2d 207 (Fla. Dist. Ct. App. 1989)

. . . Until 1986, all the faculty housing was granted total exemption by the property appraiser under section 196.198 . . . That same statute became section 196.191 in 1969, was repealed in 1971 and replaced by section 196.198 . . . See § 196.198, Fla. Stat. . . .

MIAMI- DADE COMMUNITY COLLEGE FOUNDATION, INC. v. METROPOLITAN DADE COUNTY,, 28 Fla. Supp. 2d 14 (Fla. Cir. Ct. 1988)

. . . Finally, the Foundation is entitled to the exemption provided in section 196.198, Florida Statutes (1985 . . . for the benefit of a community college is an educational institution within the purview of section 196.198 . . .

IN RE MIAMI CHRISTIAN SCHOOL, INC., 15 Fla. Supp. 2d 171 (Dade Cty. Property Appraisal Adjustment Board 1985)

. . . Florida Statutes Section 196.198 provides that “[educational institutions within this State and their . . .

W. R. DANIEL, Jr. v. T. M. MURRELL CO. INC. d b a M., 445 So. 2d 587 (Fla. Dist. Ct. App. 1984)

. . . Appellants argue, inter alia, that section 196.198, Florida Statutes (1981), which exempts from taxation . . . Appellants urge that, moreover, when section 196.198 is read together with sections 196.-192 and 196.012 . . . Section 196.198, Fla.Stat., provides in pertinent part: Educational property; exemptions. — Educational . . . Appellants urge that § 196.191 was replaced contemporaneously with § 196.198, Fla. . . .

R. R. WALDEN, v. BERKELEY PREPARATORY SCHOOL, INC. a, 337 So. 2d 1029 (Fla. Dist. Ct. App. 1976)

. . . . § 196.198. . . .

R. R. WALDEN, v. UNIVERSITY OF TAMPA, INCORPORATED, a, 304 So. 2d 134 (Fla. Dist. Ct. App. 1974)

. . . .-191(3), since repealed in 1971 by Section 196.198, Florida Statutes. . . .

UNIVERSITY OF TAMPA, INCORPORATED, a v. HILLSBOROUGH COUNTY,, 287 So. 2d 708 (Fla. Dist. Ct. App. 1974)

. . . operation of the University of Tampa as an educational institution, exempt from taxation under F.S. 196.198 . . .