Florida Senate - 2014                                     SB 626
       
       
        
       By Senator Hays
       
       
       
       
       
       11-00900-14                                            2014626__
    1                        A bill to be entitled                      
    2         An act relating to the charitable exemption from ad
    3         valorem taxation; amending s. 196.196, F.S.; providing
    4         that, for purposes of the charitable exemption from ad
    5         valorem taxation, property owned by an exempt
    6         organization is used for a charitable purpose if the
    7         organization has taken affirmative steps to prepare
    8         the property for a charitable purpose; providing an
    9         effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsection (3) of section 196.196, Florida
   14  Statutes, is amended to read:
   15         196.196 Determining whether property is entitled to
   16  charitable, religious, scientific, or literary exemption.—
   17         (3) Property owned by an exempt organization is used for a
   18  religious purpose if the institution has taken affirmative steps
   19  to prepare the property for use as a house of public worship.
   20  Property owned by an exempt organization is used for a
   21  charitable purpose if the institution has taken affirmative
   22  steps to prepare the property for a charitable purpose as
   23  defined in s. 196.012. The term “affirmative steps” means
   24  environmental or land use permitting activities, creation of
   25  architectural plans or schematic drawings, land clearing or site
   26  preparation, construction or renovation activities, or other
   27  similar activities that demonstrate a commitment of the property
   28  to a charitable use or a religious use as a house of public
   29  worship. For purposes of this subsection, the term “public
   30  worship” means religious worship services and those other
   31  activities that are incidental to religious worship services,
   32  such as educational activities, parking, recreation, partaking
   33  of meals, and fellowship.
   34         Section 2. This act shall take effect July 1, 2014.