Florida Senate - 2021                                    SB 1214
       
       
        
       By Senator Gruters
       
       
       
       
       
       23-00492-21                                           20211214__
    1                        A bill to be entitled                      
    2         An act relating to nonprofit taxation; amending s.
    3         196.196, F.S.; specifying conditions for retaining an
    4         ad valorem tax exemption for certain property used for
    5         certain purposes; defining the term “incidental use”;
    6         providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (2) of section 196.196, Florida
   11  Statutes, is amended to read:
   12         196.196 Determining whether property is entitled to
   13  charitable, religious, scientific, or literary exemption.—
   14         (2) Only those portions of property used predominantly for
   15  charitable, religious, scientific, or literary purposes are
   16  shall be exempt. In no event may shall an incidental use of
   17  property either qualify such property for an exemption or impair
   18  the exemption of an otherwise exempt property. In order to
   19  retain the exemption of an otherwise exempt property, the
   20  revenue derived from the incidental use of the property must
   21  support the charitable, religious, scientific, or literary
   22  purposes for which the property is used. For purposes of this
   23  section, the term “incidental use” means any use that is
   24  ancillary, supportive, or subordinate to the predominant use and
   25  includes uses by vendors in privity with the applicant.
   26         Section 2. This act shall take effect July 1, 2021.