Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 1214
       
       
       
       
       
       
                                Ì594614-Î594614                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/11/2021           .                                
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       The Committee on Community Affairs (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (2) of section 196.196, Florida
    6  Statutes, is amended to read:
    7         196.196 Determining whether property is entitled to
    8  charitable, religious, scientific, or literary exemption.—
    9         (2) Only those portions of property used predominantly for
   10  charitable, religious, scientific, or literary purposes are
   11  shall be exempt. The portions of property which are not
   12  predominantly used for charitable, religious, scientific, or
   13  literary purposes are not exempt. However, an exemption is not
   14  affected so long as the predominant use of the property is for
   15  charitable, religious, scientific, or literary purposes. In no
   16  event shall an incidental use of property either qualify such
   17  property for an exemption or impair the exemption of an
   18  otherwise exempt property.
   19         Section 2. The amendments made by this act to s. 196.196,
   20  Florida Statutes, first apply to taxable years beginning on or
   21  after January 1, 2022, and do not provide a basis for an
   22  assessment of any tax not paid or create a right to a refund or
   23  credit of any tax paid before the effective date of this act.
   24         Section 3. This act shall take effect July 1, 2021.
   25  
   26  ================= T I T L E  A M E N D M E N T ================
   27  And the title is amended as follows:
   28         Delete everything before the enacting clause
   29  and insert:
   30                        A bill to be entitled                      
   31         An act relating to nonprofit taxation; amending s.
   32         196.196, F.S.; specifying that portions of property
   33         not used for certain purposes are not exempt from ad
   34         valorem taxation; specifying that exemptions from ad
   35         valorem taxation are not affected so long as portions
   36         of property are used for certain purposes; providing
   37         applicability; providing an effective date.