(1) Pursuant to s. 3, Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an ad valorem tax exemption of up to 50 percent of the assessed value of property which meets all of the following criteria:
(a) The property must be used for commercial purposes or used by a not-for-profit organization under s. 501(c)(3) or (6) of the Internal Revenue Code of 1986.
(b) The property must be listed in the National Register of Historic Places, as defined in s. 267.021; or must be a contributing property to a National Register Historic District; or must be designated as a historic property or as a contributing property to a historic district, under the terms of a local preservation ordinance.
(c) The property must be regularly open to the public.
(2) As used in this section, “regularly open to the public” means that there are regular hours when the public may visit to observe the historically significant aspects of the building. This means a minimum of 40 hours per week, for 45 weeks per year, or an equivalent of 1,800 hours per year. A fee may be charged to the public; however, it must be comparable with other entrance fees in the immediate geographic locale.
(3) The board of county commissioners or municipal governing authority shall notify the property appraiser of the adoption of such ordinance no later than December 1 of the year prior to the year the exemption will take effect. If the exemption is granted only for a specified period or the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires. The ordinance must specify that the exemption shall apply only to taxes levied by the unit of government granting the exemption. The exemption does not apply, however, to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution.
(4) Only those portions of the property used predominantly for the purposes specified in paragraph (1)(a) shall be exempt. In no event shall an incidental use of property qualify such property for an exemption or impair the exemption of an otherwise exempt property.
(5) In order to retain the exemption, the historic character of the property must be maintained in good repair and condition to the extent necessary to preserve the historic value and significance of the property.
History.—s. 8, ch. 97-117.
Structure Florida Statutes
Title XIV - Taxation and Finance
196.001 - Property Subject to Taxation.
196.011 - Annual Application Required for Exemption.
196.015 - Permanent Residency; Factual Determination by Property Appraiser.
196.021 - Tax Returns to Show All Exemptions and Claims.
196.031 - Exemption of Homesteads.
196.041 - Extent of Homestead Exemptions.
196.061 - Rental of Homestead to Constitute Abandonment.
196.071 - Homestead Exemptions; Claims by Members of Armed Forces.
196.075 - Additional Homestead Exemption for Persons 65 and Older.
196.082 - Discounts for Disabled Veterans; Surviving Spouse Carryover.
196.091 - Exemption for Disabled Veterans Confined to Wheelchairs.
196.095 - Exemption for a Licensed Child Care Facility Operating in an Enterprise Zone.
196.101 - Exemption for Totally and Permanently Disabled Persons.
196.121 - Homestead Exemptions; Forms.
196.131 - Homestead Exemptions; Claims.
196.141 - Homestead Exemptions; Duty of Property Appraiser.
196.151 - Homestead Exemptions; Approval, Refusal, Hearings.
196.171 - Homestead Exemptions; City Officials.
196.173 - Exemption for Deployed Servicemembers.
196.181 - Exemption of Household Goods and Personal Effects.
196.182 - Exemption of Renewable Energy Source Devices.
196.183 - Exemption for Tangible Personal Property.
196.185 - Exemption of Inventory.
196.192 - Exemptions From Ad Valorem Taxation.
196.193 - Exemption Applications; Review by Property Appraiser.
196.194 - Value Adjustment Board; Notice; Hearings; Appearance Before the Board.
196.195 - Determining Profit or Nonprofit Status of Applicant.
196.1961 - Exemption for Historic Property Used for Certain Commercial or Nonprofit Purposes.
196.1975 - Exemption for Property Used by Nonprofit Homes for the Aged.
196.1976 - Provisions of Ss. 196.197(1) or (2) and 196.1975; Severability.
196.1977 - Exemption for Property Used by Proprietary Continuing Care Facilities.
196.1978 - Affordable Housing Property Exemption.
196.198 - Educational Property Exemption.
196.1983 - Charter School Exemption From Ad Valorem Taxes.
196.1985 - Labor Organization Property Exemption.
196.1986 - Community Centers Exemption.
196.1987 - Biblical History Display Property Exemption.
196.199 - Government Property Exemption.
196.1993 - Certain Agreements With Local Governments for Use of Public Property; Exemption.
196.1995 - Economic Development Ad Valorem Tax Exemption.
196.1996 - Economic Development Ad Valorem Tax Exemption; Effect of Ch. 94-136.
196.1997 - Ad Valorem Tax Exemptions for Historic Properties.
196.1998 - Additional Ad Valorem Tax Exemptions for Historic Properties Open to the Public.
196.1999 - Space Laboratories and Carriers; Exemption.
196.2001 - Not-for-Profit Sewer and Water Company Property Exemption.
196.2002 - Exemption for S. 501(c)(12) Not-for-Profit Water and Wastewater Systems.
196.202 - Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled.
196.24 - Exemption for Disabled Ex-Servicemember or Surviving Spouse; Evidence of Disability.
196.26 - Exemption for Real Property Dedicated in Perpetuity for Conservation Purposes.
196.28 - Cancellation of Delinquent Taxes Upon Lands Used for Road Purposes, Etc.
196.31 - Taxes Against State Properties; Notice.
196.32 - Executive Office of the Governor; Consent Required to Certain Assessments.