Fla. Stat. 196.001
Property subject to taxation


(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 any political subdivision, municipality, agency, authority, or other public body corporate of the state.

Source: Section 196.001 — Property subject to taxation, https://www.­flsenate.­gov/Laws/Statutes/2024/0196.­001 (accessed Aug. 7, 2025).

196.001
Property subject to taxation
196.002
Legislative intent
196.011
Annual application required for exemption
196.012
Definitions
196.015
Permanent residency
196.021
Tax returns to show all exemptions and claims
196.24
Exemption for disabled ex-servicemember or surviving spouse
196.26
Exemption for real property dedicated in perpetuity for conservation purposes
196.28
Cancellation of delinquent taxes upon lands used for road purposes, etc
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
196.31
Taxes against state properties
196.031
Exemption of homesteads
196.32
Executive Office of the Governor
196.041
Extent of homestead exemptions
196.061
Rental of homestead to constitute abandonment
196.071
Homestead exemptions
196.075
Additional homestead exemption for persons 65 and older
196.081
Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans
196.082
Discounts for disabled veterans
196.091
Exemption for disabled veterans confined to wheelchairs
196.092
Verification of eligibility for certain disabled veterans and surviving spouses
196.095
Exemption for a licensed child care facility operating in an enterprise zone
196.101
Exemption for totally and permanently disabled persons
196.102
Exemption for certain totally and permanently disabled first responders
196.111
Property appraisers may notify persons entitled to homestead exemption
196.121
Homestead exemptions
196.131
Homestead exemptions
196.141
Homestead exemptions
196.151
Homestead exemptions
196.161
Homestead exemptions
196.171
Homestead exemptions
196.173
Exemption for deployed servicemembers
196.181
Exemption of household goods and personal effects
196.182
Exemption of renewable energy source devices
196.183
Exemption for tangible personal property
196.185
Exemption of inventory
196.192
Exemptions from ad valorem taxation
196.193
Exemption applications
196.194
Value adjustment board
196.195
Determining profit or nonprofit status of applicant
196.196
Determining whether property is entitled to charitable, religious, scientific, or literary exemption
196.197
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services
196.198
Educational property exemption
196.199
Government property exemption
196.202
Property of widows, widowers, blind persons, and persons totally and permanently disabled
196.295
Property transferred to exempt governmental unit
196.1961
Exemption for historic property used for certain commercial or nonprofit purposes
196.1975
Exemption for property used by nonprofit homes for the aged
196.1976
Provisions of ss
196.1977
Exemption for property used by proprietary continuing care facilities
196.1978
Affordable housing property exemption
196.1979
County and municipal affordable housing property exemption
196.1983
Charter school exemption from ad valorem taxes
196.1985
Labor organization property exemption
196.1986
Community centers exemption
196.1987
Biblical history display property exemption
196.1993
Certain agreements with local governments for use of public property
196.1995
Economic development ad valorem tax exemption
196.1996
Economic development ad valorem tax exemption
196.1997
Ad valorem tax exemptions for historic properties
196.1998
Additional ad valorem tax exemptions for historic properties open to the public
196.1999
Space laboratories and carriers
196.2001
Not-for-profit sewer and water company property exemption
196.2002
Exemption for s. 501(c)(12) not-for-profit water and wastewater systems

Current through Fall 2025

§ 196.001. Prop. subject to taxation's source at flsenate​.gov