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196.001 - Property Subject to Taxation. - (1) All real and personal property in this state and...
196.002 - Legislative Intent. - History.—s. 8, ch. 79-332; s. 3, ch. 2007-339.
196.011 - Annual Application Required for Exemption. - (1)(a) Except as provided in s. 196.081(1)(b), every person or...
196.012 - Definitions. - (1) “Exempt use of property” or “use of property for...
196.015 - Permanent Residency; Factual Determination by Property Appraiser. - (1) A formal declaration of domicile by the applicant recorded...
196.021 - Tax Returns to Show All Exemptions and Claims. - History.—s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55;...
196.031 - Exemption of Homesteads. - (1)(a) A person who, on January 1, has the legal...
196.041 - Extent of Homestead Exemptions. - (1) Vendees in possession of real estate under bona fide...
196.061 - Rental of Homestead to Constitute Abandonment. - (1) The rental of all or substantially all of a...
196.071 - Homestead Exemptions; Claims by Members of Armed Forces. - History.—s. 1, ch. 28199, 1953; ss. 1, 2, ch. 69-55;...
196.075 - Additional Homestead Exemption for Persons 65 and Older. - (1) As used in this section, the term: (a) “Household”...
196.077 - Additional Homestead Exemption for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers. - (1) As used in this section, the term: (a) “Child...
196.081 - Exemption for Certain Permanently and Totally Disabled Veterans and for Surviving Spouses of Veterans; Exemption for Surviving Spouses of First Responders Who Die in the Line of Duty. - (1)(a) Any real estate that is owned and used as...
196.082 - Discounts for Disabled Veterans; Surviving Spouse Carryover. - (1) Each veteran who is age 65 or older and...
196.091 - Exemption for Disabled Veterans Confined to Wheelchairs. - (1) Any real estate used and owned as a homestead...
196.095 - Exemption for a Licensed Child Care Facility Operating in an Enterprise Zone. - (1) Any real estate used and owned as a child...
196.101 - Exemption for Totally and Permanently Disabled Persons. - (1) Any real estate used and owned as a homestead...
196.102 - Exemption for Certain Totally and Permanently Disabled First Responders; Surviving Spouse Carryover. - (1) As used in this section, the term: (a) “Cardiac...
196.111 - Property Appraisers May Notify Persons Entitled to Homestead Exemption; Publication of Notice; Costs. - (1) As soon as practicable after February 5 of each...
196.121 - Homestead Exemptions; Forms. - (1) The Department of Revenue shall provide, by electronic means...
196.131 - Homestead Exemptions; Claims. - (1) At the time each taxpayer files claim for homestead...
196.141 - Homestead Exemptions; Duty of Property Appraiser. - History.—s. 6, ch. 17060, 1935; CGL 1936 Supp. 897(7); ss....
196.151 - Homestead Exemptions; Approval, Refusal, Hearings. - History.—s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9); ss....
196.161 - Homestead Exemptions; Lien Imposed on Property of Person Claiming Exemption Although Not a Permanent Resident. - (1)(a) When the estate of any person is being probated...
196.171 - Homestead Exemptions; City Officials. - History.—s. 7, ch. 17060, 1935; CGL 1936 Supp. 897(8); ss....
196.173 - Exemption for Deployed Servicemembers. - (1) A servicemember who receives a homestead exemption may receive...
196.181 - Exemption of Household Goods and Personal Effects. - History.—ss. 1, 3, ch. 29743, 1955; s. 1, ch. 67-378;...
196.182 - Exemption of Renewable Energy Source Devices. - (1) Eighty percent of the assessed value of a renewable...
196.183 - Exemption for Tangible Personal Property. - (1) Each tangible personal property tax return is eligible for...
196.185 - Exemption of Inventory. - History.—s. 1, ch. 81-308.
196.192 - Exemptions From Ad Valorem Taxation. - (1) All property owned by an exempt entity, including educational...
196.193 - Exemption Applications; Review by Property Appraiser. - (1)(a) All property exempted from the annual application requirement of...
196.194 - Value Adjustment Board; Notice; Hearings; Appearance Before the Board. - (1) The value adjustment board shall hear disputed or appealed...
196.195 - Determining Profit or Nonprofit Status of Applicant. - (1) Applicants requesting exemption shall supply such fiscal and other...
196.196 - Determining Whether Property Is Entitled to Charitable, Religious, Scientific, or Literary Exemption. - (1) In the determination of whether an applicant is actually...
196.1961 - Exemption for Historic Property Used for Certain Commercial or Nonprofit Purposes. - (1) Pursuant to s. 3, Art. VII of the State...
196.197 - Additional Provisions for Exempting Property Used by Hospitals, Nursing Homes, and Homes for Special Services. - (1) The applicant must be a Florida corporation not for...
196.1975 - Exemption for Property Used by Nonprofit Homes for the Aged. - (1) The applicant must be a corporation not for profit...
196.1976 - Provisions of Ss. 196.197(1) or (2) and 196.1975; Severability. - History.—s. 18, ch. 76-234; s. 2, ch. 77-448; s. 88,...
196.1977 - Exemption for Property Used by Proprietary Continuing Care Facilities. - (1) Each apartment in a continuing care facility certified under...
196.1978 - Affordable Housing Property Exemption. - (1) Property used to provide affordable housing to eligible persons...
196.198 - Educational Property Exemption. - History.—s. 10, ch. 71-133; s. 1, ch. 77-102; ss. 35,...
196.1983 - Charter School Exemption From Ad Valorem Taxes. - History.—s. 1, ch. 2000-306; s. 27, ch. 2002-1; s. 909,...
196.1985 - Labor Organization Property Exemption. - History.—s. 1, ch. 77-459.
196.1986 - Community Centers Exemption. - (1) A single general-purpose structure represented as a community center...
196.1987 - Biblical History Display Property Exemption. - History.—s. 1, ch. 2006-164.
196.199 - Government Property Exemption. - (1) Property owned and used by the following governmental units...
196.1993 - Certain Agreements With Local Governments for Use of Public Property; Exemption. - History.—s. 9, ch. 80-368.
196.1995 - Economic Development Ad Valorem Tax Exemption. - (1) The board of county commissioners of any county or...
196.1996 - Economic Development Ad Valorem Tax Exemption; Effect of Ch. 94-136. - History.—s. 57, ch. 94-136.
196.1997 - Ad Valorem Tax Exemptions for Historic Properties. - (1) The board of county commissioners of any county or...
196.1998 - Additional Ad Valorem Tax Exemptions for Historic Properties Open to the Public. - (1) If an improvement qualifies a historic property for an...
196.1999 - Space Laboratories and Carriers; Exemption. - History.—s. 32, ch. 2005-280.
196.2001 - Not-for-Profit Sewer and Water Company Property Exemption. - (1) Property of any sewer and water company owned or...
196.2002 - Exemption for S. 501(c)(12) Not-for-Profit Water and Wastewater Systems. - History.—s. 1, ch. 2000-355.
196.202 - Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled. - 1(1) Property to the value of $5,000 of every widow,...
196.24 - Exemption for Disabled Ex-Servicemember or Surviving Spouse; Evidence of Disability. - (1) Any ex-servicemember, as defined in s. 196.012, who is...
196.26 - Exemption for Real Property Dedicated in Perpetuity for Conservation Purposes. - (1) As used in this section: (a) “Allowed commercial uses”...
196.28 - Cancellation of Delinquent Taxes Upon Lands Used for Road Purposes, Etc. - (1) The board of county commissioners of each county of...
196.29 - Cancellation of Certain Taxes on Real Property Acquired by a County, School Board, Charter School Governing Board, or Community College District Board of Trustees. - History.—s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss....
196.295 - Property Transferred to Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years. - (1) In the event fee title to property is acquired...
196.31 - Taxes Against State Properties; Notice. - History.—s. 1, ch. 15640, 1931; CGL 1936 Supp. 953(1); ss....
196.32 - Executive Office of the Governor; Consent Required to Certain Assessments. - History.—s. 1, ch. 21919, 1943; ss. 2, 3, ch. 67-371;...