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2025 Florida Statutes
                        Chapter 196
EXEMPTION Entire Chapter
    
    EXEMPTION Entire Chapter
CHAPTER 196
                EXEMPTION
            
                        196.001
                        
                    Property subject to taxation.
                    
                        196.002
                        
                    Legislative intent.
                    
                        196.011
                        
                    Annual application required for exemption.
                    
                        196.012
                        
                    Definitions.
                    
                        196.015
                        
                    Permanent residency; factual determination by property appraiser.
                    
                        196.021
                        
                    Tax returns to show all exemptions and claims.
                    
                        196.031
                        
                    Exemption of homesteads.
                    
                        196.041
                        
                    Extent of homestead exemptions.
                    
                        196.061
                        
                    Rental of homestead to constitute abandonment.
                    
                        196.071
                        
                    Homestead exemptions; claims by members of armed forces.
                    
                        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; exemption for surviving spouses of first responders who die in the line of duty.
                    
                        196.082
                        
                    Discounts for disabled veterans; surviving spouse carryover.
                    
                        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; surviving spouse carryover.
                    
                        196.111
                        
                    Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.
                    
                        196.121
                        
                    Homestead exemptions; forms.
                    
                        196.131
                        
                    Homestead exemptions; claims.
                    
                        196.141
                        
                    Homestead exemptions; duty of property appraiser.
                    
                        196.151
                        
                    Homestead exemptions; approval, refusal, hearings.
                    
                        196.161
                        
                    Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.
                    
                        196.171
                        
                    Homestead exemptions; city officials.
                    
                        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; review by property appraiser.
                    
                        196.194
                        
                    Value adjustment board; notice; hearings; appearance before the board.
                    
                        196.195
                        
                    Determining profit or nonprofit status of applicant.
                    
                        196.196
                        
                    Determining whether property is entitled to charitable, religious, scientific, or literary exemption.
                    
                        196.1961
                        
                    Exemption for historic property used for certain commercial or nonprofit purposes.
                    
                        196.197
                        
                    Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.
                    
                        196.1975
                        
                    Exemption for property used by nonprofit homes for the aged.
                    
                        196.1976
                        
                    Provisions of ss. 196.197(1) or (2) and 196.1975; severability.
                    
                        196.1977
                        
                    Exemption for property used by proprietary continuing care facilities.
                    
                        196.1978
                        
                    Affordable housing property exemption.
                    
                        196.19781
                        
                    Affordable housing exemption for properties owned by this state.
                    
                        196.19782
                        
                    Exemption for affordable housing on governmental property.
                    
                        196.1979
                        
                    County and municipal affordable housing property exemption.
                    
                        196.198
                        
                    Educational 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.
                    
                        196.199
                        
                    Government property exemption.
                    
                        196.1993
                        
                    Certain agreements with local governments for use of public property; exemption.
                    
                        196.1995
                        
                    Economic development ad valorem tax exemption.
                    
                        196.1996
                        
                    Economic development ad valorem tax exemption; effect of ch. 94-136.
                    
                        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; exemption.
                    
                        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.
                    
                        196.202
                        
                    Property of widows, widowers, blind persons, and persons totally and permanently disabled.
                    
                        196.24
                        
                    Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.
                    
                        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.
                    
                        196.295
                        
                    Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.
                    
                        196.31
                        
                    Taxes against state properties; notice.
                    
                        196.32
                        
            Executive Office of the Governor; consent required to certain assessments.