Florida Statutes (Last Updated: April 21, 2021) |
TITLE XIV. TAXATION AND FINANCE |
CHAPTER 196. EXEMPTION |
SECTION 196.001. Property subject to taxation. |
SECTION 196.002. Legislative intent. |
SECTION 196.011. Annual application required for exemption. |
SECTION 196.012. Definitions. |
SECTION 196.015. Permanent residency; factual determination by property appraiser. |
SECTION 196.021. Tax returns to show all exemptions and claims. |
SECTION 196.031. Exemption of homesteads. |
SECTION 196.041. Extent of homestead exemptions. |
SECTION 196.061. Rental of homestead to constitute abandonment. |
SECTION 196.071. Homestead exemptions; claims by members of armed forces. |
SECTION 196.075. Additional homestead exemption for persons 65 and older. |
SECTION 196.082. Discounts for disabled veterans. |
SECTION 196.091. Exemption for disabled veterans confined to wheelchairs. |
SECTION 196.095. Exemption for a licensed child care facility operating in an enterprise zone. |
SECTION 196.101. Exemption for totally and permanently disabled persons. |
SECTION 196.102. Exemption for certain totally and permanently disabled first responders; surviving spouse carryover. |
SECTION 196.111. Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs. |
SECTION 196.121. Homestead exemptions; forms. |
SECTION 196.131. Homestead exemptions; claims. |
SECTION 196.141. Homestead exemptions; duty of property appraiser. |
SECTION 196.151. Homestead exemptions; approval, refusal, hearings. |
SECTION 196.161. Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. |
SECTION 196.171. Homestead exemptions; city officials. |
SECTION 196.173. Exemption for deployed servicemembers. |
SECTION 196.181. Exemption of household goods and personal effects. |
SECTION 196.182. Exemption of renewable energy source devices. |
SECTION 196.183. Exemption for tangible personal property. |
SECTION 196.185. Exemption of inventory. |
SECTION 196.192. Exemptions from ad valorem taxation. |
SECTION 196.193. Exemption applications; review by property appraiser. |
SECTION 196.194. Value adjustment board; notice; hearings; appearance before the board. |
SECTION 196.195. Determining profit or nonprofit status of applicant. |
SECTION 196.196. Determining whether property is entitled to charitable, religious, scientific, or literary exemption. |
SECTION 196.1961. Exemption for historic property used for certain commercial or nonprofit purposes. |
SECTION 196.197. Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. |
SECTION 196.1975. Exemption for property used by nonprofit homes for the aged. |
SECTION 196.1976. Provisions of ss. 196.197(1) or (2) and 196.1975; severability. |
SECTION 196.1977. Exemption for property used by proprietary continuing care facilities. |
SECTION 196.1978. Affordable housing property exemption. |
SECTION 196.198. Educational property exemption. |
SECTION 196.1983. Charter school exemption from ad valorem taxes. |
SECTION 196.1985. Labor organization property exemption. |
SECTION 196.1986. Community centers exemption. |
SECTION 196.1987. Biblical history display property exemption. |
SECTION 196.199. Government property exemption. |
SECTION 196.1993. Certain agreements with local governments for use of public property; exemption. |
SECTION 196.1995. Economic development ad valorem tax exemption. |
SECTION 196.1996. Economic development ad valorem tax exemption; effect of ch. 94-136. |
SECTION 196.1997. Ad valorem tax exemptions for historic properties. |
SECTION 196.1998. Additional ad valorem tax exemptions for historic properties open to the public. |
SECTION 196.1999. Space laboratories and carriers; exemption. |
SECTION 196.2001. Not-for-profit sewer and water company property exemption. |
SECTION 196.2002. Exemption for s. 501(c)(12) not-for-profit water and wastewater systems. |
SECTION 196.202. Property of widows, widowers, blind persons, and persons totally and permanently disabled. |
SECTION 196.24. Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. |
SECTION 196.26. Exemption for real property dedicated in perpetuity for conservation purposes. |
SECTION 196.28. Cancellation of delinquent taxes upon lands used for road purposes, etc. |
SECTION 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. |
SECTION 196.295. Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years. |
SECTION 196.31. Taxes against state properties; notice. |
SECTION 196.32. Executive Office of the Governor; consent required to certain assessments. |