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2020 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 193 ASSESSMENTS Entire Chapter
SECTION 019
Hospitals; community benefit reporting.
F.S. 193.019
1193.019 Hospitals; community benefit reporting.—
(1) As used in this section, the term:
(a) “Applicant” means the owner of property for which an exemption is being sought under ss. 196.196 and 196.197 for hospital property.
(b) “County net community benefit expense” is that portion of the net community benefit expense reported by an applicant on its most recently filed Internal Revenue Service Form 990, Schedule H:
1. Attributable to those services and activities provided or performed in a county; and
2. Attributed to the county from another county. An applicant may attribute up to 100 percent of its net community benefit expense to any county or counties in this state. The county net community benefit expense of a county must be reduced by any net community benefit expense that is attributed to another county.
(c) “Department” means the Department of Revenue.
(d) “Hospital” has the same meaning as in s. 196.012(8).
(2) By January 15 of each year, a county property appraiser shall calculate and submit to the department the tax reduction resulting from the property exemption for the prior year granted pursuant to ss. 196.196 and 196.197 for each property owned by an applicant.
(3) By January 15 of each year, an applicant shall submit to the department:
(a) A copy of the applicant’s most recently filed Internal Revenue Service Form 990, Schedule H.
(b) A schedule displaying:
1. The county net community benefit expense attributed to each county in this state in which properties are located pursuant to subparagraph (1)(b)1.;
2. The county net community benefit expense attributed to each county in this state in which properties are located pursuant to subparagraph (1)(b)2.;
3. The portion of net community benefit expense reported by the applicant on its most recently filed Internal Revenue Service Form 990, Schedule H, attributable to those services and activities provided or performed outside of this state; and
4. The sum of amounts provided under subparagraphs 1., 2., and 3., which must equal the total net community benefit expense reported by the applicant on its most recently filed Internal Revenue Service Form 990, Schedule H.
(c) A statement signed by the applicant’s chief executive officer and an independent certified public accountant that, upon each person’s reasonable knowledge and belief, the statement of the Florida total of the county net community benefit expense is true and correct.
(4) The department must determine whether the county net community benefit expense attributed to an applicant’s property located in a county equals or exceeds the tax reductions resulting from the exemptions described in subsection (2) for that county.
(5) In any second consecutive year the department determines that an applicant’s county net community benefit expense does not equal or exceed the tax reductions resulting from the exemptions described in subsection (2), the department shall notify the respective property appraiser by March 15 to limit the exemption under ss. 196.196 and 196.197 for the current year in the property appraiser’s county by multiplying it by the ratio of the net community benefit expense to the tax reductions resulting from the exemptions described in subsection (2).
(6) The department shall publish the data collected pursuant to this section for each applicant from a county property appraiser, including the net community benefit expense reported in the Internal Revenue Service Form 990, Schedule H.
(7) The department may adopt rules to administer this section, including the adoption of necessary forms.
History.—s. 2, ch. 2020-10.
1Note.—Effective January 1, 2022.