Florida Senate - 2017                                     SB 778
       By Senator Garcia
       36-01289-17                                            2017778__
    1                        A bill to be entitled                      
    2         An act relating to an ad valorem tax exemption for
    3         historic condominiums and cooperatives; amending s.
    4         196.1961, F.S.; expanding an ad valorem tax exemption
    5         for certain historic property to include historic
    6         condominiums and cooperatives; providing an exception
    7         from the criterion that property under the exemption
    8         be regularly open to the public; providing an
    9         effective date.
   11  Be It Enacted by the Legislature of the State of Florida:
   13         Section 1. Section 196.1961, Florida Statutes, is amended
   14  to read:
   15         196.1961 Exemption for historic condominiums and
   16  cooperatives and historic property used for certain commercial
   17  or nonprofit purposes.—
   18         (1) Pursuant to s. 3, Art. VII of the State Constitution,
   19  the board of county commissioners of any county or the governing
   20  authority of any municipality may adopt an ordinance to allow an
   21  ad valorem tax exemption of up to 50 percent of the assessed
   22  value of property which meets all of the following criteria:
   23         (a) The property must be a condominium or cooperative, used
   24  for commercial purposes, or used by a not-for-profit
   25  organization under s. 501(c)(3) or (6) of the Internal Revenue
   26  Code of 1986.
   27         (b) The property must be listed in the National Register of
   28  Historic Places, as defined in s. 267.021; or must be a
   29  contributing property to a National Register Historic District;
   30  or must be designated as a historic property or as a
   31  contributing property to a historic district, under the terms of
   32  a local preservation ordinance.
   33         (c) The property must be regularly open to the public if it
   34  is used for commercial purposes or used by a not-for-profit
   35  organization.
   36         (2) As used in this section, “regularly open to the public”
   37  means that there are regular hours when the public may visit to
   38  observe the historically significant aspects of the building.
   39  This means a minimum of 40 hours per week, for 45 weeks per
   40  year, or an equivalent of 1,800 hours per year. A fee may be
   41  charged to the public; however, it must be comparable with other
   42  entrance fees in the immediate geographic locale.
   43         (3) The board of county commissioners or municipal
   44  governing authority shall notify the property appraiser of the
   45  adoption of such ordinance no later than December 1 of the year
   46  prior to the year the exemption will take effect. If the
   47  exemption is granted only for a specified period or the
   48  ordinance is repealed, the board of county commissioners or
   49  municipal governing authority shall notify the property
   50  appraiser no later than December 1 of the year prior to the year
   51  the exemption expires. The ordinance must specify that the
   52  exemption shall apply only to taxes levied by the unit of
   53  government granting the exemption. The exemption does not apply,
   54  however, to taxes levied for the payment of bonds or to taxes
   55  authorized by a vote of the electors pursuant to s. 9(b) or s.
   56  12, Art. VII of the State Constitution.
   57         (4) Only those portions of the property used predominantly
   58  for the purposes specified in paragraph (1)(a) shall be exempt.
   59  In no event shall an incidental use of property qualify such
   60  property for an exemption or impair the exemption of an
   61  otherwise exempt property.
   62         (5) In order to retain the exemption, the historic
   63  character of the property must be maintained in good repair and
   64  condition to the extent necessary to preserve the historic value
   65  and significance of the property.
   66         Section 2. This act shall take effect July 1, 2017.