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 18shall beexempt. 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.