§ 196.001 Property subject to taxation
§ 196.002 Legislative intent
§ 196.011 Annual application required for exemption
§ 196.012 Definitions
§ 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
§ 196.081 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
§ 196.082 Discounts for disabled veterans
§ 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
§ 196.102 Exemption for certain totally and permanently disabled first responders; surviving spouse carryover
§ 196.111 Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs
§ 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
§ 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident
§ 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
§ 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption
§ 196.1961 Exemption for historic property used for certain commercial or nonprofit purposes
§ 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services
§ 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
§ 196.29 Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees
§ 196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years
§ 196.31 Taxes against state properties; notice
§ 196.32 Executive Office of the Governor; consent required to certain assessments

Terms Used In Florida Statutes > Chapter 196 - Exemption

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Ancillary administration: Probate administration of property (usually real property) owned in a State other than the one in which the decedent had his (her) principal residence at the time of death.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charitable purpose: means a function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. See Florida Statutes 196.012
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Couple: means a husband and wife legally married under the laws of any state or territorial possession of the United States or of any foreign country. See Florida Statutes 196.012
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Economic Opportunity. See Florida Statutes 288.005
  • Dependent: A person dependent for support upon another.
  • Donor: The person who makes a gift.
  • Dower: A widow
  • Economic benefits: means the direct, indirect, and induced gains in state revenues as a percentage of the state's investment. See Florida Statutes 288.005
  • Educational institution: means a federal, state, parochial, church, or private school, college, or university conducting regular classes and courses of study required for eligibility to certification by, accreditation to, or membership in the State Department of Education of Florida, Southern Association of Colleges and Schools, or the Florida Council of Independent Schools; a nonprofit private school the principal activity of which is conducting regular classes and courses of study accepted for continuing postgraduate dental education credit by a board of the Division of Medical Quality Assurance; educational direct-support organizations created pursuant to ss. See Florida Statutes 196.012
  • Enterprise zone: means an area designated as an enterprise zone pursuant to…. See Florida Statutes 196.012
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex-servicemember: means any person who has served as a member of the United States Armed Forces on active duty or state active duty, a member of the Florida National Guard, or a member of the United States Reserve Forces. See Florida Statutes 196.012
  • Exclusive use of property: means use of property solely for exempt purposes. See Florida Statutes 196.012
  • Executive director: means the executive director of the Department of Economic Opportunity, unless otherwise stated. See Florida Statutes 288.005
  • Expansion of an existing business: means :
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Gross income: means all income from whatever source derived, including, but not limited to, the following items, whether actually owned by or received by, or not received by but available to, any person or couple: earned income, income from investments, gains derived from dealings in property, interest, rents, royalties, dividends, annuities, income from retirement plans, pensions, trusts, estates and inheritances, and direct and indirect gifts. See Florida Statutes 196.012
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Hospital: means an institution which possesses a valid license granted under chapter 395 on January 1 of the year for which exemption from ad valorem taxation is requested. See Florida Statutes 196.012
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jobs: means full-time equivalent positions, including, but not limited to, positions obtained from a temporary employment agency or employee leasing company or through a union agreement or coemployment under a professional employer organization agreement, which result directly from a project in this state. See Florida Statutes 288.005
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Loan administrator: means an entity statutorily eligible to receive state funds and authorized by the department to make loans under a loan program. See Florida Statutes 288.005
  • Loan program: means a program established in this chapter to provide appropriated funds to an eligible entity to further a specific state purpose for a limited period of time and with a requirement that such appropriated funds be repaid to the state. See Florida Statutes 288.005
  • minor: includes any person who has not attained the age of 18 years. See Florida Statutes 1.01
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • New business: means :
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office of Economic and Demographic Research: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owned by the lessee: as used in this chapter does not include personal property, buildings, or other real property improvements used for the administration, operation, business offices and activities related specifically thereto in connection with the conduct of an aircraft full service fixed based operation which provides goods and services to the general aviation public in the promotion of air commerce provided that the real property is designated as an aviation area on an airport layout plan approved by the Federal Aviation Administration. See Florida Statutes 196.012
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Permanent residence: means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. See Florida Statutes 196.012
  • Permanent resident: means a person who has established a permanent residence as defined in subsection (17). See Florida Statutes 196.012
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real estate used and owned as a homestead: means real property to the extent provided in…. See Florida Statutes 196.012
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 1.01
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Totally and permanently disabled person: means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled. See Florida Statutes 196.012
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Use: means the exercise of any right or power over real or personal property incident to the ownership of the property. See Florida Statutes 196.012
  • use of property for exempt purposes: means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter. See Florida Statutes 196.012
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 1.01
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01