Florida Senate - 2021                      CS for CS for SB 1214
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Gruters
       
       
       
       
       593-03373-21                                          20211214c2
    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 for
    6         certain portions of property from ad valorem taxation
    7         are not affected so long as such portions of property
    8         are used for specified purposes; providing
    9         applicability; providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsection (2) 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         (2) Only those portions of property used predominantly for
   18  charitable, religious, scientific, or literary purposes are
   19  shall be exempt. The portions of property which are not
   20  predominantly used for charitable, religious, scientific, or
   21  literary purposes are not exempt. An exemption for the portions
   22  of property used for charitable, religious, scientific, or
   23  literary purposes is not affected so long as the predominant use
   24  of such property is for charitable, religious, scientific, or
   25  literary purposes. In no event shall an incidental use of
   26  property either qualify such property for an exemption or impair
   27  the exemption of an otherwise exempt property.
   28         Section 2. The amendments made by this act to s. 196.196,
   29  Florida Statutes, first apply to taxable years beginning on or
   30  after January 1, 2022, and do not provide a basis for an
   31  assessment of any tax not paid or create a right to a refund or
   32  credit of any tax paid before the effective date of this act.
   33         Section 3. This act shall take effect July 1, 2021.