196.001Property 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 veterans; exemption for surviving spouses of first responders who die in the line of duty196.082Discounts for disabled veterans; surviving spouse carryover196.091Exemption for disabled veterans confined to wheelchairs196.092Verification of eligibility for certain disabled veterans and surviving spouses196.095Exemption for a licensed child care facility operating in an enterprise zone196.101Exemption for totally and permanently disabled persons196.102Exemption for certain totally and permanently disabled first responders; surviving spouse carryover196.111Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs196.121Homestead exemptions; forms196.131Homestead exemptions; claims196.141Homestead exemptions; duty of property appraiser196.151Homestead exemptions; approval, refusal, hearings196.161Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident196.171Homestead exemptions; city officials196.173Exemption for deployed servicemembers196.181Exemption of household goods and personal effects196.182Exemption of renewable energy source devices196.183Exemption for tangible personal property196.185Exemption 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 exemption196.1961Exemption for historic property used for certain commercial or nonprofit purposes196.197Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services196.1975Exemption for property used by nonprofit homes for the aged196.1976Provisions of ss. 196.197(1) or (2) and 196.1975; severability196.1977Exemption for property used by proprietary continuing care facilities196.1978Affordable housing property exemption196.19781Affordable housing exemption for properties owned by this state196.19782Exemption for affordable housing on governmental property196.1979County and municipal affordable housing property exemption196.198Educational property exemption196.1983Charter school exemption from ad valorem taxes196.1985Labor organization property exemption196.1986Community centers exemption196.1987Biblical history display property exemption196.199Government property exemption196.1993Certain agreements with local governments for use of public property; exemption196.1995Economic development ad valorem tax exemption196.1996Economic 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 public196.1999Space laboratories and carriers; exemption196.2001Not-for-profit sewer and water company property exemption196.2002Exemption for s. 501(c)(12) not-for-profit water and wastewater systems196.202Property of widows, widowers, blind persons, and persons totally and permanently disabled196.24Exemption for disabled ex-servicemember or surviving spouse; evidence of disability196.26Exemption for real property dedicated in perpetuity for conservation purposes196.28Cancellation of delinquent taxes upon lands used for road purposes, etc196.29Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees196.295Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years196.31Taxes against state properties; notice196.32Executive Office of the Governor; consent required to certain assessments196.077Additional homestead exemption for classroom teachers, law enforcement officers, firefighters, emergency medical technicians, paramedics, child welfare professionals, and servicemembersRepealed196.078Additional homestead exemption for a first-time Florida homesteaderRepealed196.175Renewable energy source exemptionRepealed196.1994Space laboratories and carriers exemptionRepealed