CopyCited 5 times | Published | Florida 2nd District Court of Appeal
...The Hillsborough County property appraiser denied exempt status because the landowner (Mr. and Mrs. Murrell, individually) did not use the property for educational purposes, notwithstanding the fact that the lessee (T.M. Murrell Co.) did. Appellants argue, inter alia, that section
196.198, Florida Statutes (1981), [3] which exempts from taxation property used for educational purposes, controls and therefore a concurrence of educational use and ownership of the property by the institution is required for the exemption to apply. Appellants urge that, moreover, when section
196.198 is read together with sections
196.192 and
196.012(4), [4] the clear meaning of the total statutory enactment is that an educational institution must also be the holder of the legal title in order for the exemption to apply....
...sizes use rather than ownership for purposes of exemption. Further, section
196.192 specifically exempts from ad valorem taxation all property used exclusively for exempt purposes rather than exempting property from taxation generally as provided by section
196.198, Florida Statutes....
...rem taxation. [2] Section
196.012(1), Fla. Stat., provides: (1) "Exempt use of property" means predominant or exclusive use of property for educational, literary, scientific, religious, charitable, or governmental use as defined in this chapter. [3] Section
196.198, Fla....
...organized.... (Emphasis added.) Legislative history indicates that § 192.06(3), Fla. Stat. (1961), was replaced by § 196.191, Fla. Stat. (1969). Section 196.191 was repealed in 1971. Appellants urge that § 196.191 was replaced contemporaneously with § 196.198, Fla....
CopyCited 3 times | Published | Florida 2nd District Court of Appeal
...not demonstrated. We, therefore, affirm that portion of the order of the trial court relating to the exemption and agree with his finding that the president's residence falls within the purview of former Section 196.191(3), since repealed in 1971 by Section 196.198, Florida Statutes....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 1992 Fla. App. LEXIS 7820, 1992 WL 167613
...The School intended to acquire the western portion [1] and build a permanent campus on that section of the property; it planned to maintain the eastern portion in its natural state for environmental or nature studies. The School applied for a 1988 ad valorem tax exemption for the ten-acre parcel pursuant to section 196.198, Florida Statutes (1987)....
...The court granted the appraiser's motion for summary judgment and ruled that the *882 School was not entitled to an educational exemption for the subject property for the 1988 tax year. [3] We hold that the trial court erred in entering summary judgment. The School claims an educational tax exemption pursuant to section 196.198, Florida Statutes (1987), which provides that "[e]ducational institutions within this state and their property used exclusively for educational purposes shall be exempt from taxation." [4] The statute defines the "`exclusive use of pr...
...review dismissed,
563 So.2d 633 (Fla. 1990). Thus, the record demonstrates that the School's property was used exclusively for educational purposes in compliance with the statutory requirements. Accordingly, we decline to "interpolate language into [section
196.198] that would lift the exemption claimed by [a]ppellant in this case, since any material change in the exemption statute, if advisable, lies more appropriately in the legislative province." Central Baptist Church of Miami, Fla., Inc....
CopyCited 1 times | Published | District Court of Appeal of Florida | 14 Fla. L. Weekly 727, 1989 Fla. App. LEXIS 1500, 1989 WL 24745
...The trial court ruled that certain on-campus faculty housing at a not-for-profit, coeducational, church-related school, was not exempt from ad valorem taxes. The school appeals and we reverse. Until 1986, all the faculty housing was granted total exemption by the property appraiser under section 196.198, Florida Statutes (1987)....
...In 1967, when it was written, Florida had a statute that specifically exempted university and college fraternities “used solely as their clubhouse or home.” See § 192.06(8) Fla.Stat. That same statute became section 196.191 in 1969, was repealed in 1971 and replaced by section 196.198 which exempted fraternities and sororities “as being essential to the educational process.” This 1971 version was already enacted at the time Berkeley’s “broader sense” opinion was issued in 1976....
...ess of fifty percent.” Certainly this housing is used predominantly for exempt purposes. We also find it significant that fraternity and sorority houses have been exempted by the legislature “as being essential to the educational process.” See § 196.198, Fla....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
ad valorem taxation exemption pursuant to section
196.198, Florida Statutes, on improved real property
CopyPublished | Florida 1st District Court of Appeal
...taxation, to the extent of the exempt use. §
196.192(2), Fla. Stat.
(2015). “Exempt uses” of property include property utilized for
educational and charitable purposes. §
196.012(1), Fla. Stat.
(2015). Florida Statutes do not define educational purposes, but
section
196.198, the educational-property exemption statute,
provides that “[e]ducational institutions [1] within this state and
1 Section
196.012(5), Fla....
...Appellant’s interpretation would abrogate the accreditation
requirements of section
196.012(5), Florida Statutes, as any
nonprofit engaged in an educational function could receive a
“charitable purposes” exemption, regardless of whether it is an
2 Section
196.198, Florida Statutes (2015), contains
additional support for the conclusion that entities claiming
exemption for educational purposes must meet the “educational
institution” criteria from section
196.012(5):
Sheltered workshops...
...certification, accreditation, and membership
requirements set forth in s.
196.012.
(Emphasis added.) By stating that sheltered workshops can
receive an exemption for educational purposes without meeting
the “educational institution” requirements, section
196.198
indicates that those requirements are otherwise necessary for an
applicant who uses property for educational purposes.
3 On appeal, Appellant does not argue, as it did at trial, that
it is an educational institution; rather, Appe...
...We therefore do not agree with Appellant’s interpretation
that “educational purposes” are “charitable purposes” if engaged
in by a nonprofit entity, because such an interpretation would
render meaningless the standards for educational institutions in
section 196.198....
CopyPublished | Florida 1st District Court of Appeal
...Monaco, Judge.
July 8, 2019
ON REHEARING EN BANC
PER CURIAM.
Alachua County Property Appraiser Edward A. Crapo appeals
a circuit court decision awarding the Academy for Five Element
Acupuncture, Inc. an educational property tax exemption under
section 196.198, Florida Statutes....
...VII, § 4, Fla.
Const.; §§
192.042,
196.001(1), Fla. Stat.; see also Sowell v.
Panama Commons, L.P.,
192 So. 3d 27, 30 (Fla. 2016). One of the
available exemptions under Florida law applies to property used
for educational purposes by an “educational institution.”
§
196.198, Fla....
CopyPublished | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 8981
educational institution, exempt from taxation under F.S.
196.198, [F.S.A.] which provides “educational institutions
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
...If property is owned by a tax-exempt body and is in good faith put to an exempt use on January 1, its subsequent transfer during the year to nonexempt owners does not affect its tax-exempt status for the current tax year. Dolores Land Corp. v. Hillsborough County,
68 So.2d 393 (Fla. 1953). Section
196.198 , F.S., states in pertinent part: The use of property by public fairs and expositions chartered by chapter 616 is presumed to be an educational use of such property and shall be exempt from ad valorem taxation to the extent of such use....
CopyPublished | Florida 1st District Court of Appeal
...MAKAR, J., concurring separately.
I concur fully as to the disposition of the cross-appeal, but even
if decisional finality did not bar Mr. Crapo’s challenge, the trial
court was correct in recognizing the validity of the Academy’s tax
exemption under section 196.198, Florida Statutes....
