According to Section 196.1997 of the Florida Statutes, counties and municipalities are authorized to adopt ordinances allowing a property tax exemption for up to 100% of the assessed value of all improvements to historic properties which result from the restoration, renovation, or rehabilitation of such properties. This exemption would apply only to improvements to the real property. In order for the property to qualify for the exemption, any such improvements must be made on or after the day the ordinance authorizing ad valorem tax exemption for historic properties is adopted.

The action taken by the city or county commission can only exempt the taxes paid to that governmental body. A city can only exempt its taxes; a county can only exempt its taxes. However, the exemption does not apply to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors.

Qualified properties may be residential or commercial and must be either individually listed in the National Register of Historic Places, a contributing building in a National Register District, or designated as historic under the provisions of a local preservation ordinance.

The exemption may remain in effect for up to 10 years.

To apply for this type of exemption, please contact the city and/or county (usually through their Community Development Department) where the property is located.

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Historical Exemption/Classification for Historic Property Used for Certain Commercial or Non-profit Purposes

To qualify, the property must meet all of the following criteria:

Used for commercial purposes or used by a non-profit organization.

Listed in the National Register of Historic Places or a contributing property to a National Register Historic District under the terms of a local Ordinance.

Open to the public no less than 1,800 hours per year.

Click here for the Historical Exemption/Classification Application