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Florida Statute 196.196 - Full Text and Legal Analysis
Florida Statute 196.196 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.—
(1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied:
(a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses.
(b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant.
(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt. An exemption for the portions of property used for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property.
(3) Property owned by an exempt organization is used for a religious purpose if the institution has taken affirmative steps to prepare the property for use as a house of public worship. The term “affirmative steps” means environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to a religious use as a house of public worship. For purposes of this section, the term “public worship” means religious worship services and those other activities that are incidental to religious worship services, such as educational activities, parking, recreation, partaking of meals, and fellowship.
(4) Except as otherwise provided herein, property claimed as exempt for literary, scientific, religious, or charitable purposes which is used for profitmaking purposes shall be subject to ad valorem taxation. Use of property for functions not requiring a business or occupational license conducted by the organization at its primary residence, the revenue of which is used wholly for exempt purposes, shall not be considered profit making. In this connection the playing of bingo on such property shall not be considered as using such property in such a manner as would impair its exempt status.
(5)(a) Property owned by an exempt organization qualified as charitable under s. 501(c)(3) of the Internal Revenue Code is used for a charitable purpose if the organization has taken affirmative steps to prepare the property to provide affordable housing to persons or families that meet the extremely-low-income, very-low-income, low-income, or moderate-income limits, as specified in s. 420.0004. The term “affirmative steps” means environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing.
(b)1. If property owned by an organization granted an exemption under this subsection is transferred for a purpose other than directly providing affordable homeownership or rental housing to persons or families who meet the extremely-low-income, very-low-income, low-income, or moderate-income limits, as specified in s. 420.0004, or is not in actual use to provide such affordable housing within 5 years after the date the organization is granted the exemption, the property appraiser making such determination shall serve upon the organization that illegally or improperly received the exemption a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that organization in the county, and such property shall be identified in the notice of tax lien. The organization owning such property is subject to the taxes otherwise due and owing as a result of the failure to use the property to provide affordable housing plus 15 percent interest per annum and a penalty of 50 percent of the taxes owed.
2. Such lien, when filed, attaches to any property identified in the notice of tax lien owned by the organization that illegally or improperly received the exemption. If such organization no longer owns property in the county but owns property in any other county in the state, the property appraiser shall record in each such other county a notice of tax lien identifying the property owned by such organization in such county which shall become a lien against the identified property. Before any such lien may be filed, the organization so notified must be given 30 days to pay the taxes, penalties, and interest.
3. If an exemption is improperly granted as a result of a clerical mistake or an omission by the property appraiser, the organization improperly receiving the exemption shall not be assessed a penalty or interest.
4. The 5-year limitation specified in this subsection may be extended if the holder of the exemption continues to take affirmative steps to develop the property for the purposes specified in this subsection.
(6) Property that is used as a parsonage, burial grounds, or a tomb and is owned by an exempt organization that owns a house of public worship is used for a religious purpose.
History.—s. 8, ch. 71-133; s. 3, ch. 88-102; s. 3, ch. 91-196; s. 4, ch. 97-294; s. 3, ch. 98-289; s. 3, ch. 2000-228; s. 5, ch. 2007-106; s. 17, ch. 2009-96; s. 3, ch. 2011-15; s. 8, ch. 2021-31; s. 10, ch. 2023-157.

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Amendments to 196.196


Annotations, Discussions, Cases:

Cases Citing Statute 196.196

Total Results: 15  |  Sort by: Relevance  |  Newest First

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Presbyterian Homes of Synod of Florida v. Wood, 297 So. 2d 556 (Fla. 1974).

Cited 27 times | Published | Supreme Court of Florida

...ce." Subsection (8) of the same section states: "`... homes for the aged' means institutions which possess a valid license under chapter 400, Florida Statutes, on January 1 of the year for which exemption from ad valorem taxation is requested." F.S. Section 196.196, F.S.A., sets forth the general criteria for determining that portion of charitable or religious property which is entitled to exemption....
...er to allow tax exemption for a home for the aged or disabled after deletion of F.S. Section 196.197(1), (2), (3), F.S.A., are found in the remainder of Chapter 196 and particularly the definitions in F.S. Section 196.012, F.S.A. and the criteria in Section 196.196 in keeping with Section 3(a), Article VII, State Constitution, and the rationale of the cases cited hereinbefore....
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Mastroianni v. Mem'l Med. Ctr., 606 So. 2d 759 (Fla. 1st DCA 1992).

Cited 8 times | Published | Florida 1st District Court of Appeal | 1992 WL 308638

...The trial court ruled that section 196.197(2) is clear on its face and grants a specific ad valorem property tax exemption for property leased to a nonprofit corporation that provides direct medical services to patients in a nonprofit hospital and qualifies under section 196.196....
...deemed to be serving an exempt purpose and shall not be exempt from taxation. Property or facilities which are leased to a nonprofit corporation which provides direct medical services to patients in a nonprofit or public hospital and qualifies under s. 196.196 of this chapter are excluded and shall be exempt from taxation....
...es clear that when an applicant who meets the other criteria of chapter 196 leases property to a nonprofit corporation, and that corporation, in turn, provides direct medical services to patients in a nonprofit or public hospital and qualifies under section 196.196, such property shall be exempt from taxation....
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Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA 1981).

Cited 5 times | Published | Florida 5th District Court of Appeal

...f the subject property. Under the Constitution and laws of Florida, only those portions of property which are used predominantly for charitable purposes are entitled to charitable tax exemption. Article 7, Section 3(a), Florida Constitution of 1968; Section 196.196(2), Florida Statutes....
...There was no attempt by the property appraiser to remove the exemption from the hospital itself, but only from that portion of the building used for private purposes. This is authorized under Article 7, section 3(a) of the Florida Constitution (1968) and by sections 196.192 and 196.196, Florida Statutes....
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Grady v. Hausman, 509 So. 2d 1316 (Fla. 5th DCA 1987).

Cited 4 times | Published | Florida 5th District Court of Appeal | 12 Fla. L. Weekly 1739

...for speculative purposes; (3) the property is being rented or hired out for other than religious or educational purposes. The criteria to be used by the property appraiser in determining whether property is entitled to exempt status are set forth in section 196.196(1)(a), Florida Statutes (1985)....
..., religious, scientific or literary activities as compared with other uses. Additionally, an incidental use of the property for educational, literary, scientific, religious or charitable purposes will *1318 not qualify the property for an exemption. § 196.196(2), Fla....
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Trinity Temple Church v. ORANGE CTY., FL., 681 So. 2d 765 (Fla. 5th DCA 1996).

Cited 3 times | Published | Florida 5th District Court of Appeal | 1996 WL 514589

...tion, profession, or commercial activity engaged in for a gain or livelihood. Activity or enterprise for gain, benefit, or livelihood...." A tax-exempt church in Florida is one which uses its property "predominately for a ... religious ... purpose." § 196.196(1), Fla....
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Trinity Episcopal Sch. v. Robbins, 605 So. 2d 880 (Fla. 3d DCA 1992).

Cited 2 times | Published | Florida 3rd District Court of Appeal | 1992 Fla. App. LEXIS 7820, 1992 WL 167613

...Dade County, 216 So.2d 4, 7 (Fla. 1968). *883 The appraiser argues that the School's use of the property for an educational purpose was merely incidental and does not support an exemption. In support of his argument, the appraiser relies on the second sentence of section 196.196(2), Florida Statutes (1987). However, the appraiser's reliance on section 196.196(2) is misplaced. In its entirety, section 196.196(2) states: "Only those portions of the property used predominantly for charitable, religious, scientific or literary purposes shall be exempt....
...ding from its operation all those not expressly mentioned." Thayer v. State, 335 So.2d 815, 817 (Fla. 1976); Interlachen Lake Estates, Inc. v. Snyder, 304 So.2d 433, 434 (Fla. 1973). We therefore conclude that the statutory proscription set forth in section 196.196(2) is not applicable in this case....
...operty as are predominantly used for educational ... purposes may be exempted by general law from taxation." [5] But see Grady v. Hausman, 509 So.2d 1316, 1317-1318 (Fla. 5th DCA 1987). Although Grady concerned a religious exemption, the court cited section 196.196(2), Florida Statutes (1985), and stated, in dicta: "[a]dditionally, an incidental use of the property for educational, literary, scientific, religious or charitable purposes will not qualify the property for an exemption."
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Genesis Ministries, Inc. v. Gregory S. Brown, as Prop. etc., 186 So. 3d 1074 (Fla. 1st DCA 2016).

Cited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 606685

be exempted by general law from taxation.”); § 196. 196, Fla. Stat. (establishing the criteria to be
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Smith v. Am. Lung Ass'n of Gulfcoast Florida, Inc., 870 So. 2d 241 (Fla. 2d DCA 2004).

Cited 1 times | Published | Florida 2nd District Court of Appeal | 2004 Fla. App. LEXIS 3769, 29 Fla. L. Weekly Fed. D 725

continuance of the function or service.” And section 196.196 provides in pertinent part: (1) In the determination
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North Shore Med. Ctr. v. Bystrom, 461 So. 2d 167 (Fla. 3d DCA 1984).

Cited 1 times | Published | Florida 3rd District Court of Appeal

...In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property. (3) ... PROPERTY CLAIMED AS EXEMPT FOR LITERARY, SCIENTIFIC, OR CHARITABLE PURPOSES WHICH IS USED FOR PROFITMAKING PURPOSES SHALL BE SUBJECT TO AD VALOREM TAXATION... . Section 196.196, Fla....
...ect property. 400 So.2d at 130-31. [(e.s.)] The court in Underhill concluded that since the subject property was used predominantly for private nonexempt purposes, it was not entitled to a tax exemption under article VII, section 3, Fla. Const., and section 196.196(2), Fla....
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Ago (Fla. Att'y Gen. 2008).

Published | Florida Attorney General Reports

qualifies as being used for a charitable purpose. Section 196.196, Florida Statutes, provides the criteria for
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Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975).

Published | Florida 2nd District Court of Appeal

...g the minimum income requirements of residents prescribed in Fla. Stat. § 196.197(1) and (2) (1971). The Assessor asserts that to be entitled to the exemption, Plymouth must also show that it meets the requirements of Fla. Stat. §§ 196.012(6) and 196.196 (1971), and that the record demonstrated a conflict of fact on these points so as to preclude a summary judgment....
...allow tax exemption for a home for the *632 aged or disabled after deletion of F.S. Section 196.197(1), (2), (3), F.S.A., are found in the remainder of Chapter 196 and particularly the definitions in F.S. Section 196.012, F.S.A. and the criteria in Section 196.196 in keeping with Section 3(a), Article VII, State Constitution, and the rationale of the cases cited hereinbefore....
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Palm Beach Cmty. Church v. Nikolits, 835 So. 2d 1274 (Fla. 4th DCA 2003).

Published | Florida 4th District Court of Appeal | 2003 Fla. App. LEXIS 1138, 2003 WL 245004

thanking God for the land). The exemption in section 196.196(2), Florida Statutes provides that only “portions
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Sherman v. Red Bay Stronghold Found., 942 So. 2d 1033 (Fla. 4th DCA 2006).

Published | Florida 4th District Court of Appeal | 2006 WL 3498612

...Such purposes may include more than one class of exempt use." § 196.012(2), Fla. Stat. (2003). "Predominant use" is defined as "use of property for exempt purposes in excess of 50 percent but less than exclusive." § 196.012(3), Fla. Stat. (2003). Section 196.196, Florida Statutes (2003), provides guidelines to determine whether property is entitled to exemption from ad valorem taxes: *1035 (1) In the determination of whether an applicant is actually using all or a portion of its property pred...
...ure. Except for the thirty acre portion of property cleared as ceremonial grounds, the record supports the trial court's implicit determination that these were incidental uses of the property which should not affect its classification as exempt. See § 196.196(2), Fla....
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Fairhaven South, Inc. v. McIntyre, 793 So. 2d 110 (Fla. 2d DCA 2001).

Published | Florida 2nd District Court of Appeal | 2001 Fla. App. LEXIS 11509, 2001 WL 930156

profit or nonprofit status of an applicant) and section 196.196 (determining whether property is entitled to
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

than the cost of providing such services. Section 196.196, F.S., provides in pertinent part: (1) In the

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