Title: Nonprofit Property Tax Exemptions

Summary: Specifies that portions of property not used for certain purposes are not exempt from ad valorem taxation; specifies that exemptions on certain portions of property from ad valorem taxation are not affected so long as the predominant use of the property is for specified purposes.

Full Text:
An act relating to nonprofit property tax exemptions; amending s. 196.196, F.S.; specifying that portions of property not used for certain purposes are not exempt from ad valorem taxation; specifying that exemptions on certain portions of property from ad valorem taxation are not affected so long as the predominant use of the property is for specified purposes; providing applicability; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (2) of section 196.196, Florida Statutes, is amended to read: 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.-(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are shall be exempt. The portions of property which are not predominantly use dfor charitable, religious, scientific, or literary purposes are not exempt. An exemption for portions of property used for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for char itable, religious, scientific, or literary purposes. In no event shall an incidental use of property either CS/CS/HB 2021 qualify such property for an exemption or impair the exemption of an otherwise exempt property. Section 2. The amendments made by this act to s. 196.196, Florida Statutes, first apply to taxable years beginning on or after January 1, 2022, and do not provide a basis for an assessment of any tax not paid or create a right to a refund or credit of any tax paid before July 1, 2021. Section 3. Thi sact shall take effect July 1, 2021.