BILL SUMMARY DETAILS

Florida League of Cities

Nonprofit Property Tax Exemptions (Watch)

SB 1214 (Gruters) and HB 889 (Borrero) specify the conditions for retaining the ad valorem exemption of an exempt property. The bills require that revenue derived from the incidental use of the property must support the charitable, religious, scientific or literacy purpose that the property is used for. The bills define the term “incidental use” as any use that is ancillary, supportive or subordinate to the predominant use and include uses by vendors in privity with the applicant. (Hughes)