196.001 Property subject to taxation.—Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property in this state and all personal property belonging to persons residing in this state; and (2) All leasehold interests in property of the United States, of the state, or […]
196.002 Legislative intent.—For the purposes of assessment roll recordkeeping and reporting, the exemptions authorized by each provision of this chapter shall be reported separately for each category of exemption in each such provision, both as to total value exempted and as to the number of exemptions granted. History.—s. 8, ch. 79-332; s. 3, ch. 2007-339.
196.011 Annual application required for exemption.— (1)(a) Except as provided in s. 196.081(1)(b), every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 of each […]
196.012 Definitions.—For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (1) “Exempt use of property” or “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 […]
196.015 Permanent residency; factual determination by property appraiser.—Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by […]
196.021 Tax returns to show all exemptions and claims.—In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and all lawful or constitutional exemptions from taxation to which the taxpayer may be entitled or which he or she may desire to claim […]
196.031 Exemption of homesteads.— (1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled […]
196.041 Extent of homestead exemptions.— (1) Vendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the office of the clerk of the circuit court where said properties lie, and who reside thereon in good faith and make the same their permanent residence; persons […]
196.061 Rental of homestead to constitute abandonment.— (1) The rental of all or substantially all of a dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of such dwelling as a homestead, and the abandonment continues until the dwelling is physically occupied by the owner. However, such abandonment of the homestead after […]
196.071 Homestead exemptions; claims by members of armed forces.—Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United States, shall file a claim for such exemption as required by law, either in person, or, if by reason of such service he […]
196.075 Additional homestead exemption for persons 65 and older.— (1) As used in this section, the term: (a) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling. (b) “Household income” means […]
1196.077 Additional homestead exemption for classroom teachers, law enforcement officers, firefighters, emergency medical technicians, paramedics, child welfare professionals, and servicemembers.— (1) As used in this section, the term: (a) “Child welfare professional” means a state employee engaged in child welfare services, as defined in s. 402.40(2), who holds a child welfare certification, as defined in s. 402.40(2). (b) “Classroom […]
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.— (1)(a) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for […]
196.082 Discounts for disabled veterans; surviving spouse carryover.— (1) Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in if: (a) The disability was combat-related; and (b) The veteran was […]
196.091 Exemption for disabled veterans confined to wheelchairs.— (1) Any real estate used and owned as a homestead by an ex-servicemember who has been honorably discharged with a service-connected total disability and who has a certificate from the United States Government or United States Department of Veterans Affairs or its predecessor, or its successors, certifying that the […]
196.095 Exemption for a licensed child care facility operating in an enterprise zone.— (1) Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant to chapter 290 is exempt from taxation. (2) To claim an enterprise zone child care property tax exemption authorized by this […]
196.101 Exemption for totally and permanently disabled persons.— (1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation. (2) Any real estate used and owned as a homestead by a paraplegic, hemiplegic, or other totally and permanently disabled person, as defined in s. 196.012(11), who must use a wheelchair for mobility […]
196.102 Exemption for certain totally and permanently disabled first responders; surviving spouse carryover.— (1) As used in this section, the term: (a) “Cardiac event” means a heart attack, stroke, or vascular rupture. (b) “First responder” has the same meaning as in s. 196.081. (c) “In the line of duty” has the same meaning as in s. 196.081. (d) “Total and permanent […]
196.111 Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.— (1) As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to whom homestead exemption was granted for the year immediately preceding and whose application for exemption for the current […]
196.121 Homestead exemptions; forms.— (1) The Department of Revenue shall provide, by electronic means or other methods designated by the department, forms to be filed by taxpayers claiming to be entitled to a homestead exemption and shall prescribe the content of such forms by rule. (2) The forms shall require the taxpayer to furnish certain information to the […]
