Florida Senate - 2021                             CS for SB 1214
       
       
        
       By the Committee on Community Affairs; and Senator Gruters
       
       
       
       
       
       578-02666-21                                          20211214c1
    1                        A bill to be entitled                      
    2         An act relating to nonprofit taxation; amending s.
    3         196.196, F.S.; specifying that portions of property
    4         not used for certain purposes are not exempt from ad
    5         valorem taxation; specifying that exemptions from ad
    6         valorem taxation are not affected so long as portions
    7         of property are used for certain purposes; providing
    8         applicability; providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (2) of section 196.196, Florida
   13  Statutes, is amended to read:
   14         196.196 Determining whether property is entitled to
   15  charitable, religious, scientific, or literary exemption.—
   16         (2) Only those portions of property used predominantly for
   17  charitable, religious, scientific, or literary purposes are
   18  shall be exempt. The portions of property which are not
   19  predominantly used for charitable, religious, scientific, or
   20  literary purposes are not exempt. However, an exemption is not
   21  affected so long as the predominant use of the property is for
   22  charitable, religious, scientific, or literary purposes. In no
   23  event shall an incidental use of property either qualify such
   24  property for an exemption or impair the exemption of an
   25  otherwise exempt property.
   26         Section 2. The amendments made by this act to s. 196.196,
   27  Florida Statutes, first apply to taxable years beginning on or
   28  after January 1, 2022, and do not provide a basis for an
   29  assessment of any tax not paid or create a right to a refund or
   30  credit of any tax paid before the effective date of this act.
   31         Section 3. This act shall take effect July 1, 2021.