Florida Statute 196.199 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

View Entire Chapter

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 CourtListener

Amendments to 196.199

Annotations, Discussions, Cases:

Cases Citing Statute 196.199

Total Results: 92

Williams v. Jones

326 So. 2d 425

Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216

Cited 59 times | Published

classifications created by Section 196.001(2) and Section 196.199, Florida Statutes, result in the holders of

Fla. Dept. of Rev. v. City of Gainesville

918 So. 2d 250, 2005 WL 3310297

Supreme Court of Florida | Filed: Dec 8, 2005 | Docket: 1361509

Cited 58 times | Published

municipal or public purposes" contained in section 196.199(1)(c), Florida Statutes (1995). See ch. 97-197

Straughn v. Camp

293 So. 2d 689

Supreme Court of Florida | Filed: Mar 7, 1974 | Docket: 1628662

Cited 56 times | Published

, by adding a new section Section 196.199. Under Fla. Stat. § 196.199(2)(a) (1971), F.S.A., it is provided

Capital City Country Club v. Tucker

613 So. 2d 448, 18 Fla. L. Weekly Supp. 97, 1993 Fla. LEXIS 182, 1993 WL 22154

Supreme Court of Florida | Filed: Feb 4, 1993 | Docket: 1511340

Cited 34 times | Published

exempt from an additional real estate tax by section 196.199(4), Florida Statutes (1991), which reads as

Volusia County v. DAYTONA BEACH RACING, ETC.

341 So. 2d 498

Supreme Court of Florida | Filed: Nov 4, 1976 | Docket: 1723947

Cited 32 times | Published

property from taxation "only when the lessee," Section 196.199(2)(a), Florida Statutes (1975), "is demonstrated

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

944 So. 2d 306, 2006 WL 3313749

Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596

Cited 30 times | Published

in terms of exemption rather than immunity, section 196.199(1)(b) provides that "[a]ll property of this

Canaveral Port Authority v. Department of Revenue

690 So. 2d 1226, 22 Fla. L. Weekly Supp. 529, 1996 Fla. LEXIS 2117, 1996 WL 693611

Supreme Court of Florida | Filed: Dec 5, 1996 | Docket: 2517881

Cited 25 times | Published

authority to assess ad valorem taxes pursuant to section 196.199(4), Florida Statutes (1991), on the fee interest

Dade County v. Pan American World Airways, Inc.

275 So. 2d 505

Supreme Court of Florida | Filed: Feb 7, 1973 | Docket: 1726871

Cited 22 times | Published

exemptions being expressly included in present § 196.199, eff. 12-31-71. Subsection (2)(c) provides an

Sebring Airport Auth. v. McIntyre

783 So. 2d 238, 2001 WL 328117

Supreme Court of Florida | Filed: Apr 5, 2001 | Docket: 1259173

Cited 21 times | Published

an exemption from ad valorem taxation under section 196.199(2)(a), Florida Statutes (1991). That section

LEON CO. EDUC. AUTH. v. Hartsfield

698 So. 2d 526, 1997 WL 311864

Supreme Court of Florida | Filed: Jun 12, 1997 | Docket: 434835

Cited 18 times | Published

project is expressly exempt from taxation under section 196.199(1)(c). A careful reading of that statute shows

Page v. City of Fernandina Beach

714 So. 2d 1070, 1998 WL 316556

District Court of Appeal of Florida | Filed: Jun 15, 1998 | Docket: 461493

Cited 17 times | Published

taxation, except as otherwise provided by law." § 196.199(1)(c), Fla. Stat. (1995). Still on the books,

Sebring Airport Authority v. McIntyre

642 So. 2d 1072, 19 Fla. L. Weekly Supp. 389, 1994 Fla. LEXIS 1206, 1994 WL 416683

Supreme Court of Florida | Filed: Aug 11, 1994 | Docket: 1529502

Cited 17 times | Published

Raceway sought an exemption from the taxes under section 196.199(2)(a), Florida Statutes (1991). The trial court

City of Sarasota v. Mikos

374 So. 2d 458

Supreme Court of Florida | Filed: Jun 7, 1979 | Docket: 430324

Cited 13 times | Published

was repealed in 1971, and its replacement, section 196.199(1)(c), Florida Statutes (1977), does not expressly

Ward v. Brown

894 So. 2d 811, 2004 WL 2360129

Supreme Court of Florida | Filed: Oct 21, 2004 | Docket: 2516600

Cited 12 times | Published

subject to ad valorem taxation pursuant to section 196.199, Florida Statutes (2001). Id. The circuit court

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

Supreme Court of Florida | Filed: Jul 3, 2008 | Docket: 1724813

Cited 11 times | Published

section 189.403(1), Florida Statutes (1999), and section 196.199(1), Florida Statutes (1999) (creating statutory

Hialeah, Inc. v. Dade County

490 So. 2d 998, 11 Fla. L. Weekly 1363

District Court of Appeal of Florida | Filed: Jun 17, 1986 | Docket: 1488871

Cited 11 times | Published

property. § 199.023(1)(f), Fla. Stat. (1983);[1] § 196.199(2)(b), Fla. Stat. (1983).[2] Consequently, such

Mallard v. Tele-Trip Co.

398 So. 2d 969

District Court of Appeal of Florida | Filed: May 13, 1981 | Docket: 1696479

Cited 11 times | Published

leasehold interests in real property, and Section 196.199(2), Florida Statutes, which provides an exemption

In Re McAtee

154 B.R. 346, 7 Fla. L. Weekly Fed. B 113, 1993 Bankr. LEXIS 696, 1993 WL 166446

United States Bankruptcy Court, N.D. Florida | Filed: Apr 21, 1993 | Docket: 1441262

Cited 10 times | Published

utilizing state sponsored tax exempt bonds. Section 196.199 which addresses tax exemptions for government

Smith v. American Airlines, Inc.

606 So. 2d 618, 17 Fla. L. Weekly Supp. 617, 1992 Fla. LEXIS 1798, 1992 WL 277301

Supreme Court of Florida | Filed: Oct 13, 1992 | Docket: 590060

Cited 10 times | Published

valorem taxation as intangible personal property. § 196.199(2)(b), Fla. Stat. (1991). Effective January 1

Glatstein v. City of Miami

399 So. 2d 1005

District Court of Appeal of Florida | Filed: May 26, 1981 | Docket: 1167620

Cited 10 times | Published

purposes, of the Florida Constitution, and Section 196.199(2)(a), Florida Statutes (1977), which defines

SunN Lake of Sebring Dist. v. McIntyre

800 So. 2d 715, 2001 WL 1539065

District Court of Appeal of Florida | Filed: Dec 5, 2001 | Docket: 1683616

Cited 9 times | Published

an exemption from ad valorem taxation under section 196.199(1)(c), Florida Statutes (1995), for the thousands

FIRST UNION NAT. BANK OF FLA. v. Ford

636 So. 2d 523, 1993 WL 341106

District Court of Appeal of Florida | Filed: Sep 10, 1993 | Docket: 405725

Cited 9 times | Published

not section 196.199(1)(b), which appellants argue should be applied in this case. Section 196.199 provides:

Page v. FERNANDINA HARBOR JT. VENTURE EX REL. FERNANDINA MARINA INVESTORS

608 So. 2d 520

District Court of Appeal of Florida | Filed: Nov 10, 1992 | Docket: 1732429

Cited 9 times | Published

taxation set forth in Section 196.199(2)(a), Florida Statutes. Section 196.199(2)(a) provides that property

Bell v. Bryan

505 So. 2d 690, 12 Fla. L. Weekly 1078

District Court of Appeal of Florida | Filed: Apr 21, 1987 | Docket: 1500587

Cited 8 times | Published

as intangible personal property pursuant to Section 196.199(2)(b), Florida Statutes (1981). However, taxes

Daytona Beach Racing, Etc. v. Volusia Cty.

372 So. 2d 419

Supreme Court of Florida | Filed: Feb 22, 1979 | Docket: 1325715

Cited 8 times | Published

whether exemption should be allowed under section 196.199(2)(a), Florida Statutes (1975), and whether

Markham v. Broward County

825 So. 2d 472, 2002 WL 1798539

District Court of Appeal of Florida | Filed: Aug 7, 2002 | Docket: 1691311

Cited 7 times | Published

taxation because of exemptions provided in section 196.199.

Sarasota-Manatee Airport Auth. v. Mikos

605 So. 2d 132, 1992 WL 206399

District Court of Appeal of Florida | Filed: Aug 26, 1992 | Docket: 1702041

Cited 7 times | Published

government property tax exemptions granted under section 196.199, Florida Statutes. The record reflects that

Daytona Beach Racing & Recreational Facilities Dist. v. Volusia County

355 So. 2d 175, 1978 Fla. App. LEXIS 15303

District Court of Appeal of Florida | Filed: Feb 14, 1978 | Docket: 1360524

Cited 7 times | Published

Appellants urge (1) that an exemption exists under Section 196.199(2)(a), Florida Statutes (1975), because International

Sebring Airport Authority v. McIntyre

718 So. 2d 296, 1998 WL 598228

District Court of Appeal of Florida | Filed: Sep 11, 1998 | Docket: 1515058

Cited 6 times | Published

applied for an ad valorem tax exemption under section 196.199, Florida Statutes. The property appraiser denied

Dept. of Revenue v. Canaveral Port Auth.

642 So. 2d 1097, 1994 Fla. App. LEXIS 8248, 1994 WL 444886

District Court of Appeal of Florida | Filed: Aug 19, 1994 | Docket: 549227

Cited 6 times | Published

assessments were made under the authority of section 196.199(4), Florida Statutes (1991): Property owned

City of Orlando v. Hausman

534 So. 2d 1183, 13 Fla. L. Weekly 2480, 1988 Fla. App. LEXIS 4909, 1988 WL 118081

District Court of Appeal of Florida | Filed: Nov 10, 1988 | Docket: 1707491

Cited 6 times | Published

purposes shall be exempt from taxation. *1184 Section 196.199, Florida Statutes (1985) provides in part as

Walden v. HILLSBOROUGH CTY. AVIATION AUTH.

375 So. 2d 283, 1979 Fla. LEXIS 4757

Supreme Court of Florida | Filed: Jul 18, 1979 | Docket: 1353073

Cited 6 times | Published

thereof, and by virtue of the provisions of Section 196.199(2)(a) of said Florida Statutes, were exempt

Lykes Bros., Inc. v. City of Plant City

354 So. 2d 878, 1978 Fla. LEXIS 4670

Supreme Court of Florida | Filed: Jan 19, 1978 | Docket: 1279244

Cited 6 times | Published

grandfather) law for pre-1972 leasehold interests, Section 196.199(3), Florida Statutes (1973), is inapplicable

Accardo v. Brown

63 So. 3d 798, 2011 Fla. App. LEXIS 6364, 2011 WL 1496722

District Court of Appeal of Florida | Filed: Apr 21, 2011 | Docket: 2364254

Cited 5 times | Published

(Fla.1978). In 1980, the Legislature enacted section 196.199(2)(b), Florida Statutes, which provides in

Schultz v. CRYSTAL RIVER THREE PARTICIP.

686 So. 2d 1391, 22 Fla. L. Weekly Fed. D 380

District Court of Appeal of Florida | Filed: Feb 7, 1997 | Docket: 1675942

Cited 5 times | Published

section 3(a) of the Florida Constitution and section 196.199, Florida Statutes (1993). Article VII, section

Sebring Airport Authority v. McIntyre

623 So. 2d 541, 1993 WL 284521

District Court of Appeal of Florida | Filed: Jul 30, 1993 | Docket: 1183214

Cited 5 times | Published

County Tax Collector. Appellants, relying on section 196.199, Florida Statutes (1989), had requested and

Northcutt v. ORLANDO UTILITIES COM'N

614 So. 2d 612, 1993 WL 40356

District Court of Appeal of Florida | Filed: Feb 19, 1993 | Docket: 1509855

Cited 5 times | Published

section 3 of the Florida Constitution[2] and section 196.199(1)(c) of the Florida Statutes (1991).[3] The

Ocean Highway & Port Authority v. Page

609 So. 2d 84, 1992 WL 340152

District Court of Appeal of Florida | Filed: Nov 24, 1992 | Docket: 411253

Cited 5 times | Published

[3] § 196.192, Fla. Stat. (1985). [4] See § 196.199, Fla. Stat. (1989). And see Page v. Fernandina

Parker v. Hertz Corp.

544 So. 2d 249, 1989 WL 49591

District Court of Appeal of Florida | Filed: May 12, 1989 | Docket: 1301358

Cited 5 times | Published

beneficial use of the fixed improvements, and section 196.199(2)(b), Florida Statutes (1987), exempted the

Hertz Corporation v. Walden

299 So. 2d 121

District Court of Appeal of Florida | Filed: Jul 19, 1974 | Docket: 1499530

Cited 5 times | Published

subdivision or authority of the state are taxable. Section 196.199, F.S.A. 1973 states in part: "(2) Property

Zingale v. Crossings at Fleming Island Community Development District

960 So. 2d 20, 2007 WL 1319256

District Court of Appeal of Florida | Filed: May 8, 2007 | Docket: 2530855

Cited 4 times | Published

part of a municipality. (Emphasis added). Section 196.199(1), Florida Statutes (1999), the statutory

City of Gainesville v. Crapo

953 So. 2d 557, 2007 WL 437219

District Court of Appeal of Florida | Filed: Feb 12, 2007 | Docket: 1712814

Cited 4 times | Published

VII, section 3(a) Florida Constitution and section 196.199, Florida Statutes, because it was used for

DADE CTY v. Transportes Aereos Nacionales, SA

298 So. 2d 570

District Court of Appeal of Florida | Filed: Jun 28, 1974 | Docket: 1439205

Cited 4 times | Published

ad valorem taxation under § 196.25(2)(c) [Now § 196.199(2)(a)]. In essence, the issue for our determination

Dept. of Rev. v. City of Gainesville

859 So. 2d 595, 2003 WL 22797842

District Court of Appeal of Florida | Filed: Nov 26, 2003 | Docket: 1284670

Cited 3 times | Published

governmental, municipal, or public purpose or function." § 196.199(2)(a), Fla. Stat. (1971). A governmental, municipal

Ward v. Brown

892 So. 2d 1059, 2003 WL 1088219

District Court of Appeal of Florida | Filed: Mar 13, 2003 | Docket: 1517052

Cited 3 times | Published

was exempt governmental property pursuant to section 196.199, Florida Statutes. We determine that the trial

GOVERNMENTAL UTILITY AUTHORITY v. Day

784 So. 2d 494, 2001 WL 303239

District Court of Appeal of Florida | Filed: Mar 30, 2001 | Docket: 1744206

Cited 3 times | Published

from ad valorem taxation. (Emphasis added) Section 196.199(1)(c) entitled "Government property exemption"

Marathon Air Services, Inc. v. Higgs

575 So. 2d 1340, 1991 WL 22555

District Court of Appeal of Florida | Filed: Feb 26, 1991 | Docket: 1444119

Cited 3 times | Published

exemption from ad valorem taxation pursuant to section 196.199(2)(a), Florida Statutes (1989). The trial court

St. John's Associates v. Mallard

366 So. 2d 34

District Court of Appeal of Florida | Filed: Oct 3, 1978 | Docket: 1655644

Cited 3 times | Published

which St. John's relies upon is stated in Section 196.199(2)(a) as follows: (2) Property owned by the

City of Tampa v. Walden

323 So. 2d 58

District Court of Appeal of Florida | Filed: Dec 5, 1975 | Docket: 1258071

Cited 3 times | Published

nongovernmental entity is set out in Fla. Stat. § 196.199(2)(a), which provides: "(2) Property owned by

1108 ARIOLA, LLC v. Jones

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

District Court of Appeal of Florida | Filed: Jul 18, 2011 | Docket: 2360109

Cited 2 times | Published

revocation of previous tax exemption). In 1980, section 196.199(2)(b), Florida Statutes,[1] which reads essentially

Boca Airport, Inc. v. Florida Department of Revenue

56 So. 3d 140, 2011 Fla. App. LEXIS 3471, 2011 WL 890945

District Court of Appeal of Florida | Filed: Mar 16, 2011 | Docket: 2362092

Cited 2 times | Published

exemption within chapter 196specifically, section 196.199(2)(a), Florida Statutes (2010), which provides:

STATE DEPT. OF MANAGEMENT SERVICES v. Cason

909 So. 2d 378

District Court of Appeal of Florida | Filed: Aug 4, 2005 | Docket: 1199740

Cited 2 times | Published

taxation, except as otherwise provided by law." § 196.199(1)(b), Fla. Stat. (2000). Other than section 194

State Department of Revenue v. Port of Palm Beach District

650 So. 2d 700, 1995 Fla. App. LEXIS 1742, 1995 WL 71237

District Court of Appeal of Florida | Filed: Feb 23, 1995 | Docket: 1345806

Cited 2 times | Published

leased to various nongovernmental lessees. See § 196.199, Fla. Stat. (1991); Ch. 315, Fla. Stat. (1991)

Mikos v. City of Sarasota

636 So. 2d 83, 1994 WL 98878

District Court of Appeal of Florida | Filed: Mar 25, 1994 | Docket: 1361644

Cited 2 times | Published

city, on the other hand, contends that under section 196.199(2) and section 196.012(6), Florida Statutes

Nourachi v. United States

632 F. Supp. 2d 1101, 2009 U.S. Dist. LEXIS 34468, 2009 WL 1107748

District Court, M.D. Florida | Filed: Apr 23, 2009 | Docket: 2215223

Cited 1 times | Published

to ad valorem taxes in Florida, see Fla. Stat. § 196.199. Therefore, any property owned by the United States

Broward County v. ELLER DRIVE LIMITED PARTNERSHIP

939 So. 2d 130, 2006 Fla. App. LEXIS 14882, 2006 WL 2547533

District Court of Appeal of Florida | Filed: Sep 6, 2006 | Docket: 1180612

Cited 1 times | Published

are not exempt from ad valorem taxation. See § 196.199(2)(b), Fla. Stat. Several cases have acknowledged

Williams v. Escambia County

725 So. 2d 392, 1998 WL 883087

District Court of Appeal of Florida | Filed: Dec 21, 1998 | Docket: 981497

Cited 1 times | Published

United States Constitution, or Chapter 199 and Section 196.199(2)(a), Florida *393 Statutes. We likewise reject

Pinellas County, Florida v. Gary Joiner, etc.

Supreme Court of Florida | Filed: Jun 27, 2024 | Docket: 68891393

Published

subdivisions called counties.” (emphasis added)); § 196.199(1)(c), Fla. Stat. (2014) (creating tax exemptions

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Dec 29, 2023 | Docket: 68123866

Published

4 of the Florida Constitution and Florida Statute 196.199, as interpreted by the Florida courts

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

274 So. 3d 492

District Court of Appeal of Florida | Filed: May 30, 2019 | Docket: 15696095

Published

was exempt from ad valorem taxation under section 196.199(2)(b), Florida Statutes (2016). The School

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

District Court of Appeal of Florida | Filed: Oct 30, 2017 | Docket: 6182926

Published

is exempt from ad valorem taxation under section 196.199(1), Florida Statutes. In that event, the unit

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

189 So. 3d 917, 2016 WL 1085225

District Court of Appeal of Florida | Filed: Mar 20, 2016 | Docket: 3046122

Published

intangible personal property taxes pursuant to section 196.199(2)(b), Florida Statutes (2011). Background

Grove Key Marina v. Casamayor v. City of Miami

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

District Court of Appeal of Florida | Filed: May 27, 2015 | Docket: 2659842

Published

property taxation. Art. VII, § 3, Fla. Const.; § 196.199(1), Fla. Stat. (2009). Conversely, when a city

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

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

Supreme Court of Florida | Filed: Mar 20, 2014 | Docket: 402894

Published

benefit of a statutory provision found in section 196.199(2)(b), Florida Statutes (2006), under which

1108 Ariola, LLC v. Chris Jones, etc.

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

Supreme Court of Florida | Filed: Mar 20, 2014 | Docket: 402893

Published

ownership doctrine with the statutory provisions— § 196.199(2), (7), Fla. Stat. (2006); § 199.023(1)(d), Fla

Ryan v. National Marine Manufacturers Ass'n

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

District Court of Appeal of Florida | Filed: Dec 19, 2012 | Docket: 60226832

Published

which is not a party to this action). See, e.g., § 196.199(2)(a), .012, Fla. Stat. (2009); Sebring Airport

Turner v. FLORIDA STATE FAIR AUTHORITY

974 So. 2d 470, 2008 WL 199866

District Court of Appeal of Florida | Filed: Jan 25, 2008 | Docket: 2533096

Published

other possessory interest in land. Therefore, section 196.199, Florida Statutes (2003 & 2004), is inapplicable

Ago

Florida Attorney General Reports | Filed: Aug 3, 2006 | Docket: 3255412

Published

public purposes shall be exempt from taxation." Section 196.199(1)(c), Florida Statutes, implements this constitutional

Burklow & Associates, Inc. v. Brown

931 So. 2d 218, 2006 Fla. App. LEXIS 9692, 31 Fla. L. Weekly Fed. D 1634

District Court of Appeal of Florida | Filed: Jun 14, 2006 | Docket: 64845396

Published

the lessee, are subject to ad valorem taxes. § 196.199(2)(b), Fla. Stat.; see also Parker v. Hertz Corp

State, Department of Management Services v. Cason

909 So. 2d 378, 2005 Fla. App. LEXIS 12185

District Court of Appeal of Florida | Filed: Aug 4, 2005 | Docket: 64840122

Published

taxation, except as otherwise provided by law.” § 196.199(l)(b), Fla. Stat. (2000). Other than section 194

Ward v. Brown

919 So. 2d 462, 2005 Fla. App. LEXIS 9374, 2005 WL 1412363

District Court of Appeal of Florida | Filed: Jun 17, 2005 | Docket: 64842010

Published

they stand — are “owned by the [sub]lessee[s].” § 196.199(2)(b), Fla. Stat. (2004). We rejected exactly

Suber v. Pultz

889 So. 2d 947, 2004 WL 2924206

District Court of Appeal of Florida | Filed: Dec 17, 2004 | Docket: 1488697

Published

was not subject to ad valorem taxation under section 196.199, which exempts certain governmental property

Islamorada, Village of Islands v. Higgs

882 So. 2d 1009, 2003 WL 22715633

District Court of Appeal of Florida | Filed: Aug 11, 2004 | Docket: 1686263

Published

shall be exempt from taxation." Moreover, Section 196.199(1)(c), Florida Statutes (2002), provides that

Islamorada, Village of Islands v. Higgs

882 So. 2d 1009, 2003 WL 22715633

District Court of Appeal of Florida | Filed: Aug 11, 2004 | Docket: 1686263

Published

shall be exempt from taxation." Moreover, Section 196.199(1)(c), Florida Statutes (2002), provides that

Nikolits v. Runway 5-23 Hangar Condominium Ass'n

847 So. 2d 1054, 2003 Fla. App. LEXIS 8284, 2003 WL 21276067

District Court of Appeal of Florida | Filed: Jun 4, 2003 | Docket: 64823430

Published

were exempt from real property taxes under section 196.199(2)(a), Florida Statutes (1999), which exempts

IPC Sports, Inc. v. State, Department of Revenue

829 So. 2d 330, 2002 Fla. App. LEXIS 15717, 2002 WL 31422706

District Court of Appeal of Florida | Filed: Oct 30, 2002 | Docket: 64818596

Published

Sections 212.031(l)(a)l-ll and *333212.08, or Section 196.199, Fla. Stat. 20. An exemption for ‘public purposes’

Turner v. Concorde Properties

823 So. 2d 165, 2002 Fla. App. LEXIS 9166, 2002 WL 1394723

District Court of Appeal of Florida | Filed: Jun 28, 2002 | Docket: 64816765

Published

exemption from ad valorem taxes pursuant to section 196.199(2)(a), Florida Statutes (1997), which provides

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Florida Attorney General Reports | Filed: Apr 19, 2002 | Docket: 3258536

Published

"municipality" for those tax exemptions authorized by section 196.199(1), Florida Statutes. The court held that the

Service Metro Corp. v. Bell

786 So. 2d 1216, 2001 Fla. App. LEXIS 7578, 2001 WL 584372

District Court of Appeal of Florida | Filed: Jun 1, 2001 | Docket: 64805946

Published

valorem property tax assessments pursuant to section 196.199, Florida Statutes, for various tax years. To

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Florida Attorney General Reports | Filed: May 29, 2001 | Docket: 3255101

Published

other public body corporate of the state." Section 196.199, Florida Statutes, sets forth exemptions for

LCEFA v. Hartsfield

669 So. 2d 1105

District Court of Appeal of Florida | Filed: Mar 19, 1996 | Docket: 1526172

Published

property LCEFA leases is exempt, pursuant to section 196.199(1)(c), Florida Statutes (1993),[1] for the

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Florida Attorney General Reports | Filed: Sep 28, 1995 | Docket: 3256763

Published

a "political subdivision" for purposes of section 196.199, Florida Statutes, such that the real property

City of Sarasota ex rel. Jack Graham, Inc. v. Mikos

613 So. 2d 566, 1993 Fla. App. LEXIS 1430, 1993 WL 25616

District Court of Appeal of Florida | Filed: Feb 5, 1993 | Docket: 64693989

Published

and docks were exempt from taxation under section 196.199, Florida Statutes. Graham obtained a default

Page v. Fernandina Harbor Joint Venture ex rel. Fernandina Marina Investors, Ltd.

608 So. 2d 520, 1992 Fla. App. LEXIS 11546

District Court of Appeal of Florida | Filed: Nov 10, 1992 | Docket: 64692027

Published

taxation set forth in Section 196.199(2)(a), Florida Statutes. Section 196.199(2)(a) provides that property

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Florida Attorney General Reports | Filed: Apr 14, 1992 | Docket: 3258273

Published

located in Florida is subject to taxation.5 Section 196.199(1), F.S., provides an exemption from ad valorem

Capital City Country Club, Inc. v. Tucker

580 So. 2d 789, 1991 Fla. App. LEXIS 3634, 1991 WL 60028

District Court of Appeal of Florida | Filed: Apr 18, 1991 | Docket: 64659265

Published

subject property was improperly taxed. See Section 196.199(2), Florida Statutes; Schultz v. TM Florida-Ohio

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Florida Attorney General Reports | Filed: Dec 3, 1986 | Docket: 3256026

Published

charitable purposes shall be exempt from taxation. Section 196.199(2)(b), F.S., presently provides: Except

State v. Gibbs

342 So. 2d 562, 1977 Fla. App. LEXIS 15316

District Court of Appeal of Florida | Filed: Feb 18, 1977 | Docket: 64557119

Published

court and on this appeal is the interpretation of § 196.199(6) and (7)(a) and § 197.116(7), Fla.Stat.1975

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Florida Attorney General Reports | Filed: Apr 19, 1976 | Docket: 3257447

Published

A.C., be immune from ad valorem taxation. Section 196.199(1), F. S., further provides that such property

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Florida Attorney General Reports | Filed: May 13, 1975 | Docket: 3255391

Published

use to which such lessee puts the property. Section 196.199(1), F.S., is in accord, granting tax exemption

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Florida Attorney General Reports | Filed: Oct 29, 1974 | Docket: 3258819

Published

Your question is answered in the negative. Section 196.199(1)(a), F.S., provides that property owned and

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Florida Attorney General Reports | Filed: Mar 20, 1974 | Docket: 3255712

Published

use to which such lessee puts the property. Section 196.199(1), F.S., is in accord, granting tax exemption