Florida Statute 196.199 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.199

196.199 Government property exemption.—

(1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions:

(a)1. All property of the United States is exempt from ad valorem taxation, except such property as is subject to tax by this state or any political subdivision thereof or any municipality under any law of the United States.

2. Notwithstanding any other provision of law, for purposes of the exemption from ad valorem taxation provided in subparagraph 1., property of the United States includes any leasehold interest of and improvements affixed to land owned by the United States, any branch of the United States Armed Forces, or any agency or quasi-governmental agency of the United States if the leasehold interest and improvements are acquired or constructed and used pursuant to the federal Military Housing Privatization Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As used in this subparagraph, the term “improvements” includes actual housing units and any facilities that are directly related to such housing units, including any housing maintenance facilities, housing rental and management offices, parks and community centers, and recreational facilities. Any leasehold interest and improvements described in this subparagraph, regardless of whether title is held by the United States, shall be construed as being owned by the United States, the applicable branch of the United States Armed Forces, or the applicable agency or quasi-governmental agency of the United States and are exempt from ad valorem taxation without the necessity of an application for exemption being filed or approved by the property appraiser. This subparagraph does not apply to a transient public lodging establishment as defined in s. 509.013 and does not affect any existing agreement to provide municipal services by a municipality or county.

(b) All property of this state which is used for governmental purposes shall be exempt from ad valorem taxation except as otherwise provided by law.

(c) All property of the several political subdivisions and municipalities of this state or of entities created by general or special law and composed entirely of governmental agencies, or property conveyed to a nonprofit corporation which would revert to the governmental agency, which is used for governmental, municipal, or public purposes shall be exempt from ad valorem taxation, except as otherwise provided by law.

(d) All property of municipalities is exempt from ad valorem taxation if used as an essential ancillary function of a facility constructed with financing obtained in part by pledging proceeds from the tax authorized under s. 212.0305(4) which is upon exempt or immune federal, state, or county property.

(2) Property owned by the following governmental units but used by nongovernmental lessees shall only be exempt from taxation under the following conditions:

(a) Leasehold interests in property of the United States, of the state or any of its several political subdivisions, or of municipalities, agencies, authorities, and other public bodies corporate of the state shall be exempt from ad valorem taxation and the intangible tax pursuant to paragraph (b) only when the lessee serves or performs a governmental, municipal, or public purpose or function, as defined in s. 196.012(6). In all such cases, all other interests in the leased property shall also be exempt from ad valorem taxation. However, a leasehold interest in property of the state may not be exempted from ad valorem taxation when a nongovernmental lessee uses such property for the operation of a multipurpose hazardous waste treatment facility.

(b) Except as provided in paragraph (c), the exemption provided by this subsection shall not apply to those portions of a leasehold or other interest defined by s. 199.023(1)(d), Florida Statutes 2005, subject to the provisions of subsection (7). Such leasehold or other interest shall be taxed only as intangible personal property pursuant to chapter 199, Florida Statutes 2005, if rental payments are due in consideration of such leasehold or other interest. All applicable collection, administration, and enforcement provisions of chapter 199, Florida Statutes 2005, shall apply to taxation of such leaseholds. If no rental payments are due pursuant to the agreement creating such leasehold or other interest, the leasehold or other interest shall be taxed as real property. Nothing in this paragraph shall be deemed to exempt personal property, buildings, or other real property improvements owned by the lessee from ad valorem taxation.

(c) Any governmental property leased to an organization which uses the property exclusively for literary, scientific, religious, or charitable purposes shall be exempt from taxation.

(3) Nothing herein or in s. 196.001 shall require a governmental unit or authority to impose taxes upon a leasehold estate created, extended, or renewed prior to April 15, 1976, if the lease agreement creating such leasehold estate contains a covenant on the part of such governmental unit or authority as lessor to refrain from imposing taxes on the leasehold estate during the term of the leasehold estate; but any such covenant shall not prevent taxation of a leasehold estate by any such taxing unit or authority other than the unit or authority making such covenant.

(4) Property owned by any municipality, agency, authority, or other public body corporate of the state which becomes subject to a leasehold interest or other possessory interest of a nongovernmental lessee other than that described in paragraph (2)(a), after April 14, 1976, shall be subject to ad valorem taxation unless the lessee is an organization which uses the property exclusively for literary, scientific, religious, or charitable purposes.

(5) Leasehold interests in governmental property shall not be exempt pursuant to this subsection unless an application for exemption has been filed on or before March 1 with the property appraiser. The property appraiser shall review the application and make findings of fact which shall be presented to the value adjustment board at its convening, whereupon the board shall take appropriate action regarding the application. If the exemption in whole or in part is granted, or established by judicial proceeding, it shall remain valid for the duration of the lease unless the lessee changes its use, in which case the lessee shall again submit an application for exemption. The requirements set forth in s. 196.194 shall apply to all applications made under this subsection.

(6) No exemption granted before June 1, 1976, shall be revoked by this chapter if such revocation will impair any existing bond agreement.

(7) Property which is originally leased for 100 years or more, exclusive of renewal options, or property which is financed, acquired, or maintained utilizing in whole or in part funds acquired through the issuance of bonds pursuant to parts II, III, and V of chapter 159, shall be deemed to be owned for purposes of this section.

(8)(a) Any and all of the aforesaid taxes on any leasehold described in this section shall not become a lien on same or the property itself but shall constitute a debt due and shall be recoverable by legal action or by the issuance of tax executions that shall become liens upon any other property in any county of this state of the taxpayer who owes said tax. The sheriff of the county shall execute the tax execution in the same manner as other executions are executed under chapters 30 and 56.

(b) Nonpayment of any such taxes by the lessee shall result in the revocation of any occupational license of such person or the revocation, upon certification hereunder by the property appraiser to the Department of State, of the corporate charter of any such domestic corporation or the revocation, upon certification hereunder by the property appraiser to the Department of State, of the authority of any foreign corporation to do business in this state, as appropriate, which such license, charter, or authority is related to the leased property.

(9) Improvements to real property which are located on state-owned land and which are leased to a public educational institution shall be deemed owned by the public educational institution for purposes of this section where, by the terms of the lease, the improvement will become the property of the public educational institution or the State of Florida at the expiration of the lease.

(10) Notwithstanding any other provision of law to the contrary, property held by a port authority and any leasehold interest in such property are exempt from ad valorem taxation to the same extent that county property is immune from taxation, provided such property is located in a county described in s. 9, Art. VIII of the State Constitution of 1885, as restated in s. 6(e), Art. VIII of the State Constitution.

History.—s. 11, ch. 71-133; s. 1, ch. 76-283; s. 1, ch. 77-174; ss. 1, 2, ch. 80-368; s. 4, ch. 82-388; s. 13, ch. 83-215; s. 30, ch. 85-342; s. 1, ch. 86-141; s. 61, ch. 86-152; s. 81, ch. 88-130; s. 47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96-288; s. 1, ch. 96-323; s. 9, ch. 2006-312; s. 1, ch. 2012-32; s. 26, ch. 2012-193; s. 1, ch. 2015-80.

F.S. 196.199 on Google Scholar

F.S. 196.199 on Casetext

Amendments to 196.199

Arrestable Offenses / Crimes under Fla. Stat. 196.199

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.199.

Annotations, Discussions, Cases:

Cases Citing Statute 196.199

Total Results: 20

Pinellas County, Florida v. Gary Joiner, etc.

Court: Fla. | Date Filed: 2024-06-27T00:00:00-07:00

Snippet: subdivisions called counties.” (emphasis added)); § 196.199(1)(c), Fla. Stat. (2014) (creating tax exemptions… its statutory exemption from taxation, see § 196.199(1)(c), Fla. Stat. 7 Pinellas County also …Pasco County’s alternative argument that section 196.199(1)(c), Florida Statutes (2014), is best read as…County makes the fallback argument that section 196.199 does just that, as to county-owned property that… not used for a governmental purpose. Section 196.199(1)(c), initially adopted as part of 1971’s “Tax

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-29T00:00:00-08:00

Snippet: of the Florida Constitution and Florida Statute 196.199, as interpreted by the Florida courts. …Marine to an exemption under Florida Statute 196.199. 13. Because Gulf Marine is a for-profit…did not entitle it to an exemption under section 196.199, Florida Statutes (2014), or the constitution,

Jack R. Sliney v. State of Florida

Court: Fla. | Date Filed: 2023-05-25T00:53:00-07:00

Snippet: facts. See generally Flanagan v. Johnson, 154 F.3d 196, 199 -7- (5th Cir

ERWIN A. LARIOS v. RUTH GUADALUPE LARIOS, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2023-04-05T00:53:00-07:00

Snippet: abused its discretion.” Noe v. Noe, 217 So. 3d 196, 199 (Fla. 1st DCA 2017) (internal quotations omitted

MICHAEL DITANNA v. BLAKE EDWARDS

Court: Fla. Dist. Ct. App. | Date Filed: 2021-06-30T00:53:00-07:00

Snippet: 1st DCA 2020) (quoting Noe v. Noe, 217 So. 3d 196, 199 (Fla. 1st DCA 2017)). The standard of review for

ACADEMY FOR POSITIVE LEARNING, INC. v. SCHOOL BOARD OF PALM BEACH COUNTY, FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2021-02-23T23:53:00-08:00

Snippet: severability rule.” Small v. Sun Oil Co., 222 So. 2d 196, 199 (Fla. 1969). Rather, “[t]he key is whether the

Keita Jermaine Gaymon v. State of Florida

Court: Fla. | Date Filed: 2020-01-22T23:53:00-08:00

Snippet: .” (quoting Small v. Sun Oil Co., 222 So. 2d 196, 199-200 (Fla. 1969))). We accordingly reject the first

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

Snippet: exemption." Horne v. Markham, 288 So. 2d 196, 199 (Fla. 1973). Indeed, the constitutional provision

The School District of Escambia County, Florida v. Santa Rosa Dunes Owners Association, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-30T00:53:00-07:00

Snippet: exempt from ad valorem taxation under section 196.199(2)(b), Florida Statutes (2016). The School District…officials are “charged with administering.” Section 196.199(2)(b) exempts from ad valorem taxation certain …challenges to the constitutionality of section 196.199(2)(b) brought by public officials. First, in Crossings… to challenge the constitutionality of section 196.199(2)(b). Island Resorts, 189 So. 3d at 922. …charged with performing any duty under section 196.199(2)(b). Still, the District argues it had standing

Pickett v. Copeland

Court: Fla. Dist. Ct. App. | Date Filed: 2018-01-17T00:00:00-08:00

Citation: 236 So. 3d 1142

Snippet: abuse of that discretion. Noe v. Noe , 217 So.3d 196, 199 (Fla. 1st DCA 2017) ; Weisberg v. Albert , 123

Terrance J. Pickett v. Holly C. Copeland

Court: Fla. Dist. Ct. App. | Date Filed: 2018-01-15T23:53:00-08:00

Snippet: abuse of that discretion. Noe v. Noe, 217 So. 3d 196, 199 (Fla. 1st DCA 2017); Weisberg v. Albert, 123 So

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2017-10-30T00:53:00-07:00

Snippet: exempt from ad valorem taxation under section 196.199(1), Florida Statutes. In that event, the unit owners…interests only as intangible personal property. § 196.199(2)(b), Fla. Stat. If the unit owners own the land… valorem property taxation pursuant to section 196.199(1), Florida Statutes. We reject the County’s contention

Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-20T00:00:00-07:00

Citation: 189 So. 3d 917, 2016 WL 1085225

Snippet: intangible personal property taxes pursuant to section 196.199(2)(b), Florida Statutes (2011). Background… as intangible personal property under section 196.199(2)(b), Florida Statutes, and an injunction prohibiting…’s interpretation of section *919 196.199 would lead to an unconstitutional result. The parties…intangible personal property taxes pursuant to section 196.199, Florida Statutes, or whether Appellant is the …thus subject to ad valorem taxation. Section 196.199, Florida Statutes (2011), is titled “Government

Grove Key Marina v. Casamayor v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 2015-05-27T00:00:00-07:00

Citation: 166 So. 3d 879, 2015 Fla. App. LEXIS 7977

Snippet: accord with the provisions of Florida Statutes 196.199(2)(a) and Florida Statutes 196.012(5). Scotty…property taxation. Art. VII, § 3, Fla. Const.; § 196.199(1), Fla. Stat. (2009). Conversely, when a city …non-governmental purpose, the tax exemption is lost. § 196.199(2), Fla. Stat. (2009); Capital City Country…County’s argument that sections 197.432(10) and 196.199(8) of the Florida Statutes authorize it to seek… shall be enforced only as provided in section 196.199(8). Section 197.432(10) provides, in full:

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: Fla. Dist. Ct. App. | Date Filed: 2015-04-07T00:00:00-07:00

Citation: 160 So. 3d 160

Snippet: 277, 285 (Fla.2004); Horne v. Markham, 288 So.2d 196, 199 (Fla.1973). Under section 196.011(l)(a), Florida

1108 Ariola, LLC v. Chris Jones, etc.

Court: Fla. | Date Filed: 2014-03-20T00:00:00-07:00

Citation: 139 So. 3d 857, 39 Fla. L. Weekly Supp. 138, 2014 WL 1057281, 2014 Fla. LEXIS 981

Snippet: ownership doctrine with the statutory provisions— § 196.199(2), (7), Fla. Stat. (2006); § 199.023(1)(d), Fla…lessee of the lands. The final sentence of section 196.199(2)(b) provides that “[njothing in this paragraph

Leonard J. Accardo v. Gregory S. Brown, etc.

Court: Fla. | Date Filed: 2014-03-20T00:00:00-07:00

Citation: 139 So. 3d 848, 39 Fla. L. Weekly Supp. 135, 2014 WL 1057291, 2014 Fla. LEXIS 982

Snippet: Compare § 196.199(2)(b), Fla. Stat. (2013), with § 196.199(2)(b), Fla. Stat. (1980…benefit of a statutory provision found in section 196.199(2)(b), Florida Statutes (2006), under which certain… great public importance: WHETHER SECTION 196.199(2)(b), FLORIDA STATUTES, IS INAPPLICABLE TO THE…STATUTORY FRAMEWORK As provided in section 196.199(1), Florida Statutes (2013), property owned by …may be subject to ad valorem taxation. Section 196.199(2) provides generally that where government owned

Ryan v. National Marine Manufacturers Ass'n

Court: Fla. Dist. Ct. App. | Date Filed: 2012-12-19T00:00:00-08:00

Citation: 103 So. 3d 1001, 2012 Fla. App. LEXIS 21660, 2012 WL 6602861

Snippet: which is not a party to this action). See, e.g., § 196.199(2)(a), .012, Fla. Stat. (2009); Sebring Airport… So.2d 470 (Fla. 2d DCA 2008) (holding section 196.199 inapplicable because agreement was a license rather

Ago

Court: Fla. Att'y Gen. | Date Filed: 2011-10-04T00:53:00-07:00

Snippet: related prescribed powers. For the purpose of s. 196.199(1), special districts shall be treated as municipalities

1108 ARIOLA, LLC v. Jones

Court: Fla. Dist. Ct. App. | Date Filed: 2011-07-18T00:00:00-07:00

Citation: 71 So. 3d 892, 2011 Fla. App. LEXIS 11178, 2011 WL 2752686

Snippet: constitutionality of the taxing statutes, sections 196.199(2)(b) and 199.023(1), Florida Statutes, and that…revocation of previous tax exemption). In 1980, section 196.199(2)(b), Florida Statutes,[1] which reads essentially…taxes on the improvements. Relying upon sections 196.199(8)(a), 197.432(9), and 199.023(1)(d), Florida Statutes…defining intangible personal property, and section 196.199(2)(b) were unconstitutional. Appellants moved to… challenging the constitutionality of sections 196.199(2)(b) and 199.023(1), contending that the tax collector