House Bill hb0755

    Florida House of Representatives - 2001                 HB 755

        By Representative Flanagan






  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         creating s. 196.1987, F.S.; providing that real

  4         and personal property used as a nonprofit

  5         family wellness center is exempt from ad

  6         valorem taxation under specified conditions;

  7         providing an effective date.

  8

  9  Be It Enacted by the Legislature of the State of Florida:

10

11         Section 1.  Section 196.1987, Florida Statutes, is

12  created to read:

13         196.1987  Family wellness center exemption.--

14         (1)  Real and personal property owned and used solely

15  as a nonprofit family wellness center shall be exempt from ad

16  valorem taxation based on its charitable use if the property

17  is owned and operated as provided in this section.

18         (2)  As used in this section, "family wellness center"

19  means real and personal property used to provide physical

20  exercise opportunities for children and adults.

21         (3)  To qualify under this section:

22         (a)  The property must be owned and operated by a

23  nonprofit corporation that is a charitable institution as

24  defined by ss. 196.195 and 196.196, which has as its sole

25  purpose the provision of programs promoting spiritual, mental,

26  and physical health on a holistic basis without emphasizing

27  one over another.

28         (b)  The property must be used to provide at least five

29  of the eight following programs dedicated to the improvement

30  of conditions in the community and the support of families:

31         1.  Child care programs for preschool children.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2001                 HB 755

    570-174-01






  1         2.  Before-school or after-school programs for

  2  school-aged children.

  3         3.  Team sports opportunities for youth and teens.

  4         4.  Leadership development for youth, teens, and

  5  adults.

  6         5.  Services for at-risk youth and teens.

  7         6.  Outreach and exercise programs for seniors.

  8         7.  Aquatic programs for all ages and skill levels.

  9         8.  Services for disabled children and adults.

10         (c)  The family wellness center must provide all

11  programs and services to those of all ages, incomes, and

12  abilities under a fee structure that reasonably accommodates

13  persons of limited means and therefore ensures that ability to

14  pay is not a consideration.

15         (4)  To qualify for exemption under this section, the

16  nonprofit corporation must be exempt from federal income tax

17  as an exempt charitable organization under the provisions of

18  s. 501(c)(3) of the Internal Revenue Code, as amended.

19         Section 2.  This act shall take effect January 1, 2002.

20

21            *****************************************

22                          HOUSE SUMMARY

23
      Provides that real and personal property used as a
24    nonprofit family wellness center is exempt from ad
      valorem taxation under specified conditions.
25

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CODING: Words stricken are deletions; words underlined are additions.