Fla. Stat. 196.193
Exemption applications; review by property appraiser

(1)(a)

All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the property appraiser. However, no such property shall be exempt which is rented or hired out for other than religious, educational, or other exempt purposes at any time.The property appraiser may deny exemption to property claimed by religious organizations to be used for any of the purposes set out in s. 196.011 if the use is not clear or if the property appraiser determines that the property is being held for speculative purposes or that it is being rented or hired out for other than religious or educational purposes.If the property appraiser does deny such property a tax exemption, appeal of the determination to the value adjustment board may be made in the manner prescribed for appealed tax exemptions.

(1)(a)

All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the property appraiser. However, no such property shall be exempt which is rented or hired out for other than religious, educational, or other exempt purposes at any time.

(b)

The property appraiser may deny exemption to property claimed by religious organizations to be used for any of the purposes set out in s. 196.011 if the use is not clear or if the property appraiser determines that the property is being held for speculative purposes or that it is being rented or hired out for other than religious or educational purposes.

(c)

If the property appraiser does deny such property a tax exemption, appeal of the determination to the value adjustment board may be made in the manner prescribed for appealed tax exemptions.

(2)

Applications required by this chapter shall be filed on forms distributed to the property appraisers by the Department of Revenue. Such forms shall call for accurate description of the property, the value of such property, and the use of such property.

(3)

Upon receipt of an application for exemption, the property appraiser shall determine:Whether the applicant falls within the definition of any one or several of the exempt classifications.Whether the applicant requesting exemption uses the property predominantly or exclusively for exempt purposes.The extent to which the property is used for exempt purposes.

In doing so, the property appraiser shall use the standards set forth in this chapter as applied by regulations of the Department of Revenue.

(a)

Whether the applicant falls within the definition of any one or several of the exempt classifications.

(b)

Whether the applicant requesting exemption uses the property predominantly or exclusively for exempt purposes.

(c)

The extent to which the property is used for exempt purposes.

(4)

The property appraiser shall find that the person or organization requesting exemption meets the requirements set forth in paragraphs (3)(a) and (b) before any exemption can be granted.

(5)(a)

If the property appraiser determines that any property claimed as wholly or partially exempt under this section is not entitled to any exemption or is entitled to an exemption to an extent other than that requested in the application, he or she shall notify the person or organization filing the application on such property of that determination in writing on or before July 1 of the year for which the application was filed.The notification must state in clear and unambiguous language the specific requirements of the state statutes which the property appraiser relied upon to deny the applicant the exemption with respect to the subject property. The notification must be drafted in such a way that a reasonable person can understand specific attributes of the applicant or the applicant’s use of the subject property which formed the basis for the denial. The notice must also include the specific facts the property appraiser used to determine that the applicant failed to meet the statutory requirements. If a property appraiser fails to provide a notice that complies with this subsection, any denial of an exemption or an attempted denial of an exemption is invalid.All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal. Thereafter, the person or organization filing such application, or a duly designated representative, may appeal that determination by the property appraiser to the board at the time of its regular hearing. In the event of an appeal, the property appraiser or the property appraiser’s representative shall appear at the board hearing and present his or her findings of fact. If the applicant is not present or represented at the hearing, the board may make a determination on the basis of information supplied by the property appraiser or such other information on file with the board.

(5)(a)

If the property appraiser determines that any property claimed as wholly or partially exempt under this section is not entitled to any exemption or is entitled to an exemption to an extent other than that requested in the application, he or she shall notify the person or organization filing the application on such property of that determination in writing on or before July 1 of the year for which the application was filed.

(b)

The notification must state in clear and unambiguous language the specific requirements of the state statutes which the property appraiser relied upon to deny the applicant the exemption with respect to the subject property. The notification must be drafted in such a way that a reasonable person can understand specific attributes of the applicant or the applicant’s use of the subject property which formed the basis for the denial. The notice must also include the specific facts the property appraiser used to determine that the applicant failed to meet the statutory requirements. If a property appraiser fails to provide a notice that complies with this subsection, any denial of an exemption or an attempted denial of an exemption is invalid.

(c)

All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal. Thereafter, the person or organization filing such application, or a duly designated representative, may appeal that determination by the property appraiser to the board at the time of its regular hearing. In the event of an appeal, the property appraiser or the property appraiser’s representative shall appear at the board hearing and present his or her findings of fact. If the applicant is not present or represented at the hearing, the board may make a determination on the basis of information supplied by the property appraiser or such other information on file with the board.

Source: Section 196.193 — Exemption applications; review by property appraiser, https://www.­flsenate.­gov/Laws/Statutes/2024/0196.­193 (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

§ 196.193. Exemption applications; review by property appraiser's source at flsenate​.gov