§ 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

  • 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 288.80
  • 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 288.80
  • Department: means the Department of Economic Opportunity. See Florida Statutes 288.005
  • 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 288.80
  • Enterprise zone: means an area designated as an enterprise zone pursuant to…. See Florida Statutes 288.80
  • 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 288.80
  • 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 :
  • 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 288.80
  • 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 288.80
  • 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
  • New business: means :
  • oath: includes affirmations. See Florida Statutes 88.6011
  • 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 88.6011
  • 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 288.80
  • 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 288.80
  • Permanent resident: means a person who has established a permanent residence as defined in subsection (17). See Florida Statutes 288.80
  • 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 88.6011
  • 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 88.6011
  • Real estate used and owned as a homestead: means real property to the extent provided in…. See Florida Statutes 288.80
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 88.6011
  • 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 288.80
  • Use: means the exercise of any right or power over real or personal property incident to the ownership of the property. See Florida Statutes 288.80
  • 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 88.6011
  • 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 88.6011