Fla. Stat. ch. 196 – Exemption | Midpage196.001Property subject to taxation196.002Legislative intent196.011Annual application required for exemption196.012Definitions196.015Permanent residency; factual determination by property appraiser196.021Tax returns to show all exemptions and claims196.031Exemption of homesteads196.041Extent of homestead exemptions196.061Rental of homestead to constitute abandonment196.071Homestead exemptions; claims by members of armed forces196.075Additional homestead exemption for persons 65 and older196.081Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans196.091Exemption for disabled veterans confined to wheelchairs196.095Exemption for a licensed child care facility operating in an enterprise zone196.101Exemption for totally and permanently disabled persons196.121Homestead exemptions; forms196.111Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs196.131Homestead exemptions; claims196.151Homestead exemptions; approval, refusal, hearings196.141Homestead exemptions; duty of property appraiser196.161Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident196.171Homestead exemptions; city officials196.175Renewable energy source exemption196.181Exemption of household goods and personal effects196.185Exemption of inventory196.192Exemptions from ad valorem taxation196.193Exemption applications; review by property appraiser196.194Value adjustment board; notice; hearings; appearance before the board196.195Determining profit or nonprofit status of applicant196.196Determining whether property is entitled to charitable, religious, scientific, or literary exemption196.197Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services196.1961Exemption for historic property used for certain commercial or nonprofit purposes196.1975Exemption for property used by nonprofit homes for the aged196.1976Provisions of ss. 196.197196.1985Labor organization property exemption196.1977Exemption for property used by proprietary continuing care facilities196.1986Community centers exemption196.199Government property exemption196.1978Affordable housing property exemption196.198Educational property exemption196.1993Certain agreements with local governments for use of public property; exemption196.1983Charter school exemption from ad valorem taxes196.1996Economic development ad valorem tax exemption; effect of ch. 94-136196.1997Ad valorem tax exemptions for historic properties196.1998Additional ad valorem tax exemptions for historic properties open to the public196.1994Space laboratories and carriers exemption196.2001Not-for-profit sewer and water company property exemption196.202Property of widows, widowers, blind persons, and persons totally and permanently disabled196.1995Economic development ad valorem tax exemption196.24Evidence of disability of ex-service member; exemption196.28Cancellation of delinquent taxes upon lands used for road purposes, etc196.295Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years196.31Taxes against state properties; notice196.2002Exemption for s. 501196.32Executive Office of the Governor; consent required to certain assessments196.29Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees