Religious, Literary, Charitable, others
Non-Profit Property Tax Exemptions
Property that is owned by an exempt entity and used exclusively or predominantly for an exempt purpose as of January 1st of the year the organization requests an exemption may qualify for tax exemption. The organization must file an original application for exemption with the Property Appraiser's office on or before March 1st.
The organizations must fit certain definitions and meet criteria of Chapter 196 of the Florida Statutes, such as:
- Must have legal title on January 1st. (196.011(1), F.S.)
- Must use the property for an exempt purpose on January 1st. (196.192, F.S.)
- The organization using property for religious, literary, scientific or charitable purposes must be non-profit. (196.195(4), F.S.). Property Appraisers look at financial information provided and look at the reasonableness of salaries, charges for services rendered in relation to value of services, and other items to determine whether property is used for profit making purposes. (196.195(2), F.S.).
Documents Required for All Organizations Applying for a Tax Exemption
- A copy of the organization's federal tax return (if filed), and an annual income & expense statement or annual budget;
- A copy of a valid 501(c)(3) Internal Revenue Service determination;
- A copy of a valid Consumer Certificate of Exemption from the Florida Department of Revenue (a/k/a sales tax exemption certificate);
- A copy of the Articles of Incorporation or Articles of Organization, and by-laws.
Additional Requirements for Certain Types of Non-Profit Organizations
Churches - The Internal Revenue Service does not require all church organizations to have a 501(c)(3) designation. Accordingly, only those religious organizations that have obtained a 501(c)(3) designation must provide a copy of their determination letter. Churches should also provide the following additional documentation:
- A copy of the Church Charter if one exists;
- Copies of Church bulletins if they assist in establishing how the property was used on January 1st of the year in which they are applying;
- If there is no actual use on January 1st because the building is in need of renovation or the land is vacant, then the religious organization must show that affirmative steps have been taken to prepare the property for use as a house of public worship. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to a religious use.
- Click here for the Non-Profit Application
Non-profit Homes for the Aged - Governed by 196.1975, F.S. The following additional documentation must be submitted to the Property Appraiser's Office:
- Must file an application Form DR-504HA instead of filing the DR-504 application;
- Must provide affidavits Form DR-504S that include each tenant's income, age, and disability, if any, and affirms the tenant is a permanent resident of Florida, and considers the unit their permanent residence. Tenants cannot retain a homestead exemption on any other property.
- Must provide a spreadsheet or letter that summarizes the contents of the tenant affidavits.
Affordable Housing - Governed by 196.1978, F.S. The following additional documentation must be submitted to the Property Appraiser's Office:
- Tenant Spreadsheet that includes the unit number, tenant name, original lease or move-in date, household income verification date, total number of household occupants, total annual gross income for entire household, monthly rent, monthly rent contributed by tenant, utility allowance, whether they receive section 8 subsidy, number of bedrooms.
- If there is no actual use on January 1st because the building is in need of renovation or the land is vacant, then the organization must show that affirmative steps have been taken to prepare the property for use as affordable housing. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing. Form DR-504AFH
Educational - Owners of certain educational institutions where the property is used exclusively for educational purposes as provided in Florida Statute 196.198 may be eligible for this ad valorem tax exemption:
- Please provide a copy of evidence of the certification, accreditation, membership, or participation as an educational institution as described in Florida Statute 196.012(5). Form DR504ED
Charter Schools - Charter schools can own or rent a property and still receive an educational exemption. If the property is rented by a charter school, the landlord is required under 196.1983, F.S. to pass the tax savings on to the school. The following additional documentation is required to be submitted to the Property Appraiser's office:
- If the charter school rents space or owns the property then they must file application Form DR-504CS
- A signed copy of the Charter as approved by the School Board.