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Florida Statute 196.198 - Full Text and Legal Analysis
Florida Statute 196.198 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
F.S. 196.198
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.”

F.S. 196.198 on Google Scholar

F.S. 196.198 on CourtListener

Amendments to 196.198


Annotations, Discussions, Cases:

Cases Citing Statute 196.198

Total Results: 11

Daniel v. TM Murrell Co., Inc.

445 So. 2d 587

District Court of Appeal of Florida | Filed: Jan 18, 1984 | Docket: 1685631

Cited 5 times | Published

) did. Appellants argue, inter alia, that section 196.198, Florida Statutes (1981),[3] which exempts

Walden v. University of Tampa, Incorporated

304 So. 2d 134

District Court of Appeal of Florida | Filed: Dec 11, 1974 | Docket: 1437438

Cited 3 times | Published

Section 196.191(3), since repealed in 1971 by Section 196.198, Florida Statutes. Appellant's third issue

TRINITY EPISCOPAL SCHOOL v. Robbins

605 So. 2d 880, 1992 Fla. App. LEXIS 7820, 1992 WL 167613

District Court of Appeal of Florida | Filed: Jul 21, 1992 | Docket: 1702350

Cited 2 times | Published

exemption for the ten-acre parcel pursuant to section 196.198, Florida Statutes (1987).[2] The appraiser

Saint Andrew's School of Boca Raton, Inc. v. Walker

540 So. 2d 207, 14 Fla. L. Weekly 727, 1989 Fla. App. LEXIS 1500, 1989 WL 24745

District Court of Appeal of Florida | Filed: Mar 22, 1989 | Docket: 64641153

Cited 1 times | Published

exemption by the property appraiser under section 196.198, Florida Statutes (1987). Commencing in 1986

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

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

an educational property tax exemption under section 196.198, Florida Statutes. On the merits, Property

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

District Court of Appeal of Florida | Filed: Aug 30, 2018 | Docket: 7775011

Published

validity of the Academy’s tax exemption under section 196.198, Florida Statutes. The Academy is a private

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

248 So. 3d 1256

District Court of Appeal of Florida | Filed: Jun 13, 2018 | Docket: 7144541

Published

Statutes do not define educational purposes, but section 196.198, the educational-property exemption statute

Ago

Florida Attorney General Reports | Filed: Mar 30, 2007 | Docket: 3255120

Published

ad valorem taxation exemption pursuant to section 196.198, Florida Statutes, on improved real property

Walden v. Berkeley Preparatory School, Inc.

337 So. 2d 1029, 1976 Fla. App. LEXIS 15535

District Court of Appeal of Florida | Filed: Oct 6, 1976 | Docket: 64555304

Published

contemplated by Fla.Stat. § 196.192(1) or Fla. Stat. § 196.198. The property was purchased by the school for

Ago

Florida Attorney General Reports | Filed: Dec 4, 1975 | Docket: 3256721

Published

Hillsborough County,68 So.2d 393 (Fla. 1953). Section 196.198, F.S., states in pertinent part: The use of

University of Tampa, Inc. v. Hillsborough County

287 So. 2d 708, 1974 Fla. App. LEXIS 8981

District Court of Appeal of Florida | Filed: Jan 11, 1974 | Docket: 64536469

Published

educational institution, exempt from taxation under F.S. 196.198, [F.S.A.] which provides “educational institutions