Florida Statute 196.1998 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.1998

196.1998 Additional ad valorem tax exemptions for historic properties open to the public.—

(1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes and is regularly and frequently open for the public’s visitation, use, and benefit, the board of county commissioners or the governing authority of the municipality by ordinance may authorize the exemption from ad valorem taxation of up to 100 percent of the assessed value of the property, as improved, any provision of s. 196.1997(2) to the contrary notwithstanding, if all other provisions of that section are complied with; provided, however, that the assessed value of the improvement must be equal to at least 50 percent of the total assessed value of the property as improved. The exemption applies only to real property to which improvements are made by or for the use of the existing owner. In order for the property to qualify for the exemption provided in this section, any such improvements must be made on or after the day the ordinance granting the exemption is adopted.

(2) In addition to meeting the criteria established in rules adopted by the Department of State under s. 196.1997, a historic property is qualified for an exemption under this section if the Division of Historical Resources, or the local historic preservation office, whichever is applicable, determines that the property meets the criteria established in rules adopted by the Department of State under this section.

(3) In addition to the authority granted to the Department of State to adopt rules under s. 196.1997, the Department of State shall adopt rules as provided in chapter 120 for the implementation of this section, which shall include criteria for determining whether a property is qualified for the exemption authorized by this section, and other rules necessary to implement this section.

History.—s. 2, ch. 92-159.

F.S. 196.1998 on Google Scholar

F.S. 196.1998 on Casetext

Amendments to 196.1998

Arrestable Offenses / Crimes under Fla. Stat. 196.1998

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.1998.

Annotations, Discussions, Cases:

Cases Citing Statute 196.1998

Total Results: 6

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-07-23T00:53:00-07:00

Snippet: exemptions for historic properties; and section 196.1998, Florida Statutes, which sets forth additional

Ago

Court: Fla. Att'y Gen. | Date Filed: 2001-10-12T00:53:00-07:00

Snippet: became effective January 1, 1993. 2 Compare, s. 196.1998, Fla. Stat., which provides for additional ad …established by general law. See ss 196.1997 and 196.1998, Fla. Stat.Implementation requires adoption of

Abernethy v. National Union Fire Ins.

Court: Fla. Dist. Ct. App. | Date Filed: 1998-09-18T00:00:00-07:00

Citation: 717 So. 2d 196, 1998 Fla. App. LEXIS 11819, 1998 WL 636804

Snippet: Harris, Peterson 18 September 1998 717 So. 2d 196, 1998 Fla. App. LEXIS 11819, 1998 WL 636804 Bill Hoppe

Rachels v. Eley International, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1998-05-15T00:00:00-07:00

Citation: 711 So. 2d 196, 1998 Fla. App. LEXIS 5493, 1998 WL 241331

Snippet: Blue, Campbell, Fulmer 15 May 1998 711 So. 2d 196, 1998 Fla. App. LEXIS 5493, 1998 WL 241331 Elizabeth

Betancourt v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 1998-05-06T00:00:00-07:00

Citation: 709 So. 2d 196, 1998 Fla. App. LEXIS 4875, 1998 WL 219835

Snippet: Cope, Jorgenson, Sorondo 6 May 1998 709 So. 2d 196, 1998 Fla. App. LEXIS 4875, 1998 WL 219835 Scott A.

Kembyrd v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1998-05-06T00:00:00-07:00

Citation: 709 So. 2d 196, 1998 Fla. App. LEXIS 4880, 1998 WL 219824

Snippet: Jorgenson, Levy, Schwartz 6 May 1998 709 So. 2d 196, 1998 Fla. App. LEXIS 4880, 1998 WL 219824 Erik Kembyrd