Fla. Stat. 196.198
Educational property exemption

Educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes are exempt from taxation. Sheltered workshops providing rehabilitation and retraining of individuals who have disabilities and exempted by a certificate under s. (d) of the federal Fair Labor Standards Act of 1938, as amended, are declared wholly educational in purpose and are exempt from certification, accreditation, and membership requirements set forth in s. 196.012. Those portions of property of college fraternities and sororities certified by the president of the college or university to the appropriate property appraiser as being essential to the educational process are exempt from ad valorem taxation. The use of property by public fairs and expositions chartered by chapter 616 is presumed to be an educational use of such property and is exempt from ad valorem taxation to the extent of such use. Property used exclusively for educational purposes shall be deemed owned by an educational institution if the entity owning 100 percent of the educational institution is owned by the identical persons who own the property, or if the entity owning 100 percent of the educational institution and the entity owning the property are owned by the identical natural persons, or if the educational institution is a lessee that owns the leasehold interest in a bona fide lease for a nominal amount per year having an original term of 98 years or more. Land, buildings, and other improvements to real property used exclusively for educational purposes shall be deemed owned by an educational institution if the entity owning 100 percent of the land is a nonprofit entity and the land is used, under a ground lease or other contractual arrangement, by an educational institution that owns the buildings and other improvements to the real property, is a nonprofit entity under s. 501(c)(3) of the Internal Revenue Code, and provides education limited to students in prekindergarten through grade 8. Land, buildings, and other improvements to real property used exclusively for educational purposes are deemed owned by an educational institution if the educational institution that currently uses the land, buildings, and other improvements for educational purposes received the exemption under this section on the same property in any 10 consecutive prior years, or, is an educational institution described in s. 212.0602, and, under a lease, the educational institution is responsible for any taxes owed and for ongoing maintenance and operational expenses for the land, buildings, and other improvements. For such leasehold properties, the educational institution shall receive the full benefit of the exemption. The owner of the property shall disclose to the educational institution the full amount of the benefit derived from the exemption and the method for ensuring that the educational institution receives the benefit. Notwithstanding ss. 196.195 and 196.196, property owned by a house of public worship and used by an educational institution for educational purposes limited to students in preschool through grade 8 shall be exempt from ad valorem taxes. If legal title to property is held by a governmental agency that leases the property to a lessee, the property shall be deemed to be owned by the governmental agency and used exclusively for educational purposes if the governmental agency continues to use such property exclusively for educational purposes pursuant to a sublease or other contractual agreement with that lessee. If the title to land is held by the trustee of an irrevocable inter vivos trust and if the trust grantor owns 100 percent of the entity that owns an educational institution that is using the land exclusively for educational purposes, the land is deemed to be property owned by the educational institution for purposes of this exemption. Property owned by an educational institution shall be deemed to be used for an educational purpose if the institution has taken affirmative steps to prepare the property for educational use. The term “affirmative steps” means environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate commitment of the property to an educational use.

Source: Section 196.198 — Educational property exemption, https://www.­flsenate.­gov/Laws/Statutes/2024/0196.­198 (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

§ 196.198. Educ. property exemption's source at flsenate​.gov