House Bill 2197
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Florida House of Representatives - 2000 HB 2197
By the Committee on Education Innovation and
Representative Melvin
1 A bill to be entitled
2 An act relating to ad valorem tax exemption for
3 charter schools; creating s. 196.1983, F.S.;
4 providing an exemption from ad valorem taxes
5 for facilities used to house charter schools;
6 amending s. 196.29, F.S.; providing for the
7 cancellation of certain taxes on real property
8 acquired by a charter school; amending s.
9 228.056, F.S.; providing notice of certain tax
10 exemptions; providing an effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Section 196.1983, Florida Statutes, is
15 created to read:
16 196.1983 Charter school exemption from ad valorem
17 taxes.--Any facility, or portion thereof, used to house a
18 charter school whose charter has been approved by the sponsor
19 and the governing board pursuant to s. 228.056(9) shall be
20 exempt from ad valorem taxes. To determine the extent of the
21 exemption for leasehold properties, the landlord must certify
22 by affidavit to the charter school that the value of the lease
23 shall be reduced to the extent of the exemption received. The
24 owner of the property shall disclose to a charter school the
25 full amount of the benefit derived from the exemption and the
26 method for ensuring that the charter school receives such
27 benefit. The charter school shall receive the full benefit
28 derived from the exemption through either an annual or monthly
29 credit to the charter school's lease payments.
30 Section 2. Section 196.29, Florida Statutes, is
31 amended to read:
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 2197
603-151A-00
1 196.29 Cancellation of certain taxes on real property
2 acquired by a county, school board, charter school governing
3 board, or community college district board of
4 trustees.--Whenever any county, school board, charter school
5 governing board, or community college district board of
6 trustees of this state has heretofore acquired, or shall
7 hereafter acquire, title to any real property, the taxes of
8 all political subdivisions, as defined in s. 1.01, upon such
9 property for the year in which title to such property was
10 acquired, or shall hereafter be acquired, shall be that
11 portion of the taxes levied or accrued against such property
12 for such year which the portion of such year which has expired
13 at the date of such acquisition bears to the entire year, and
14 the remainder of such taxes for such year shall stand
15 canceled.
16 Section 3. Subsection (16) of section 228.056, Florida
17 Statutes, is amended to read:
18 228.056 Charter schools.--
19 (16) FACILITIES.--A charter school shall utilize
20 facilities which comply with the State Uniform Building Code
21 for Public Educational Facilities Construction adopted
22 pursuant to s. 235.26 or with applicable state minimum
23 building codes pursuant to chapter 553 and state minimum fire
24 protection codes pursuant to s. 633.025, as adopted by the
25 authority in whose jurisdiction the facility is located. Any
26 facility, or portion thereof, used to house a charter school
27 whose charter has been approved by the sponsor and the
28 governing board pursuant to subsection (9) shall be exempt
29 from ad valorem taxes, pursuant to s. 196.1983.
30 Section 4. This act shall take effect July 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 2197
603-151A-00
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2 HOUSE SUMMARY
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Provides an exemption from ad valorem taxes for
4 facilities used to house charter schools. Provides for
the cancellation of certain taxes on real property
5 acquired by a charter school. Provides notice of tax
exemptions within charter school provisions.
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