HB 0167 2004
1	A bill to be entitled
2	An act relating to ad valorem tax exemptions; amending ss.
3	196.196 and 196.198, F.S.; providing for continuing an
4	exemption from ad valorem taxation for property used for
5	religious or educational purposes before and after a
6	transfer under certain circumstances; requiring a minimum
7	3-year period of such use prior to the transfer if the
8	transferee is an individual; providing an effective date.
9
10	Be It Enacted by the Legislature of the State of Florida:
11
12	Section 1. Subsection (4) is added to section 196.196,
13	Florida Statutes, to read:
14	196.196 Determining whether property is entitled to
15	charitable, religious, scientific, or literary exemption.--
16	(4) Notwithstanding the provisions of this section and s.
17	196.192, any property used for exempt religious purposes that is
18	transferred and used by the transferee for religious purposes to
19	the same extent as the transferor shall be exempt from ad
20	valorem taxation as provided in this chapter to the same extent
21	as it was prior to the transfer. If the transfer is to an
22	individual, the use for exempt purposes by the transferor must
23	have been for a minimum of 3 consecutive years immediately prior
24	to the transfer. The exemption provided under this subsection
25	shall continue until the transferee changes its use of such
26	property for any nonexempt purpose.
27	Section 2. Section 196.198, Florida Statutes, is amended
28	to read:
29	196.198 Educational property exemption.--
30	(1)Educational institutions within this state and their
31	property used by them or by any other exempt entity or
32	educational institution exclusively for educational purposes
33	shall be exempt from taxation. Sheltered workshops providing
34	rehabilitation and retraining of disabled individuals and
35	exempted by a certificate under s. (d) of the federal Fair Labor
36	Standards Act of 1938, as amended, are declared wholly
37	educational in purpose and shall be exempted from certification,
38	accreditation, and membership requirements set forth in s.
39	196.012. Those portions of property of college fraternities and
40	sororities certified by the president of the college or
41	university to the appropriate property appraiser as being
42	essential to the educational process shall be exempt from ad
43	valorem taxation. The use of property by public fairs and
44	expositions chartered by chapter 616 is presumed to be an
45	educational use of such property and shall be exempt from ad
46	valorem taxation to the extent of such use. Property used
47	exclusively for educational purposes shall be deemed owned by an
48	educational institution if the entity owning 100 percent of the
49	educational institution is owned by the identical persons who
50	own the property. If legal title to property is held by a
51	governmental agency that leases the property to a lessee, the
52	property shall be deemed to be owned by the governmental agency
53	and used exclusively for educational purposes if the
54	governmental agency continues to use such property exclusively
55	for educational purposes pursuant to a sublease or other
56	contractual agreement with that lessee. If the title to land is
57	held by the trustee of an irrevocable inter vivos trust and if
58	the trust grantor owns 100 percent of the entity that owns an
59	educational institution that is using the land exclusively for
60	educational purposes, the land is deemed to be property owned by
61	the educational institution for purposes of this exemption.
62	Property owned by an educational institution shall be deemed to
63	be used for an educational purpose if the institution has taken
64	affirmative steps to prepare the property for educational use.
65	Affirmative steps means environmental or land use permitting
66	activities, creation of architectural plans or schematic
67	drawings, land clearing or site preparation, construction or
68	renovation activities, or other similar activities that
69	demonstrate commitment of the property to an educational use.
70	(2) Notwithstanding the provisions of this section and s.
71	196.192, any property used for exempt educational purposes that
72	is transferred and used by the transferee for exempt educational
73	purposes to the same extent as the transferor shall be exempt
74	from ad valorem taxation as provided in this chapter to the same
75	extent as it was prior to the transfer. If the transfer is to an
76	individual, the use for exempt purposes by the transferor must
77	have been for a minimum of 3 consecutive years immediately prior
78	to the transfer. The exemption provided under this subsection
79	shall continue until the transferee changes its use of such
80	property for any nonexempt purpose.
81	Section 3. This act shall take effect upon becoming a law.