79-108
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1
2
3
A bill to be entitled
,',
4
5
An Act amending Chapter 196, Exemption,
Florida Statutes, to provide a new definition
6
of exempt use of property; to removt! the
7
definition of predominent use of property; to
8
provide criteria [or determining profit or nOn-
9
pront status of applicant; to provide new
10
criteria determining that real property is
: I
11
entitled to exempt status by reason of its use
12
for charitable, religious, scientific or literary
13
purposes and providing for the effective date
14
hereof.
.:
15
16
Section 1. Section 196. OIl, Definitions, of Chapter 196,
17
Exemption, Florida Statutes, is amended to read as follows:
18
19
(I) "Exempt use of property" means pll"Q"Jnl~..o.:p. the
20
exclusive use of property for educational, literary, scientific,
21
religious, charitable, or governmental use, as defined in
22
this chapter.
23
(l) lIExclusive use of property" means property that is
24
u,sed one hundred per cent (1000/0) for exempt purposes.
2S
Such purposes may include more than one class of exempt
26
use.
27
~>~u~~SQ~p."pe.~~~4K.aR8~~~Q8.Q
28
~. ~GOmpt.~W1.~ &&8 Gi...U.uY-}M'>>4ent- ~s.o.o/.t.but
29
l&&&~haR~Y.~
30
f4.)..ill IlEducational institutions" means state, parochial,
31
church, acd private schools, colleges, and universities
.'
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ResoLlt79-: 108 att.achment
.1
12/6/79
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1
2
conducting regular classes and courses of Iltudy re-
3
qulred for eligibility to certification by, accreditation to,
4
5
or membership in, the state department of education
of Florida. Southern Association of College! and
Secondary Schools, or the Florida council of independ-
6
7
ent schools.
8
9
~}.. ill Governmental, municipal, or public purpose
or function shall be deemed to be served or performed
10
when the lessee under any leasehold interest created
11
in property of the United States, the state or any of its
12
political subdivisions, or any municipality, agency,
13
authority, or other public body corporate of the state, is
14
demonstrated to perform a function or serve a govern-
15
mental purpose which could properly be performed or
16
served by an appropriate governmental unit, or which is
17
demonstrated to perform a function or serve a purpose
18
which would otherwise be a valid subject for the allocation
19
of public funds. The term "Governmental purpose" shall
20
include a direct use of property on federal lands in connec-
21
tion with the federal government's space exploration program.
22
Real property and tangible personal property owned by the
23
federal government and used for defense otnd space explora-
24
tion purposes or which is put to a use in support thereof
25
shall be deemed to perform an essential ,national govern-
mental purpose and shall be exempt.
26
27
f6.)-ill "Charitable purpose" means a function or service
which is of such a community service that its discontinuance
28
29
could legally result in the allocation of public funds for the
30
continuance of the function or service.
31
z -
Rosol. H79-108 attachment
12/6/79
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. .1\~'.'-t-\.V'.\-F..!~.~...'J.Jt1\./.J-~,.......t~' t',:l.~~" ....,' .;.r...r....,lk, \. t......~~.~I'.J,\~1~...,..~.t~.\<.....I.J;:~A<1,; ..:J~\~~:.,)7:l:11..~.~~~.~.~,.'"r:I..l'\.,.,f'-(" 1';~
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1
" 2
F~).ill"Hospita1sn means institutions which possess a
3
valid license granted under chapter 395, Florida Statutes,
4
on January I of the year for whlch exemption from ad
5
valorem taxation is requested.
6
1St ill IINursing homes, II "homes for special services",
and "homes for the aged'l mean insUtutions which possess
7
8
a valid license under chapter 400, Florida Statutes, on
9
January I of the year for which exemption from ad valorem
10
taxation is requested.
11
-{9t lli IfOross income" means all income from whatever
12
source derived, includingf but not limited to, the following
13
itemsf whether actually owned by, or received by, or not
14
received by but available to, any person or couple: earned
15
income from investmentsf gains derived from dealings in
16
propertYf interestf rentsf royaltlesf 'dividendsf annuitiesf
17
income from retirement plans, pensions f trust!, estates
18
and direct and indirect gifts. Gross income specifically
19
shall not include payments made for the medical care of the
20
individual, return of principal on the sale of a homef social
21
security benefits, or public assistance payments payable to
22
the person or assigne d to an organization designated specif-
23
ically for the support or benefit of that person.
24
1J.Ot ill "Totally and permanently disabled persons"
25
means those persons who are currently certified by two
26
licensed physicians of this state who are professionally un-
27
related or the veterans' administration to be totally and
28
permanently disabled.
29
+1-1-}-l!Ql. "Couple" means a husband and wife legally
married under the laws of any state or territorial posses-
sion of the United states or of any foreign country.
30
31
-3 ~
.
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I!
Resol. *79-108 attachment
12/6/79
. ,
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-
... ~ '-.,.'A.,<l:....'.. ,o:.r.'~ .~~ ......_., ,. .,~~ ~ ..........,." ,~.t~,.... ..l,'}.....~.:".:-1:"-,.t:.....-.--:- .I:;,<'.l~~>,~~+ -;-~i~t~~~~I~(~'.~\~(P~J..~~l.~~~~~~~~t~~l~,,~~
'7'~ ~~-.~ \H~~"'''''1~"''(n'''''j.l''' ~,'.' .::,'1 ,...J~"~.:1"'''\'''''~ .?t":'.... ,.f'J\~ I ....~.......... :-;. ,'. .J<: <N/. ., ,"' .". In, ;":,"::f- .;".,..' 7:; ". 1. ~::'.:?: r..': .' T ~ \ . ~ .... . '. ,'~r~- ~,I<a;, .. ",:+ .;,~'i\W
~, "; :;~\t~:4;i.\<t~:~~~'~i :,,\::_';'Z'i'::~', ;f:~;\; ,~':j\';;;"~~I!&Pi~j~~l:1i%;'i~/i:~::,~':;}~~;ii~2~:;~;~Mir' .. · 0/' ,. ,.. ,"," ". '" .', ',:
4~~rt:0')"~;':!\" It Jf;.:.,~,,\,..,.. .t';,., :;, " ......,: ..;. .,:...."., ';',.} ," ..' "}:'I".':1" '"i'-"'- \ ~';":~'I,t-t;';;l,qnf.l~", ,'t." .,.,:\.I<'i(,j' ,.' ",',f. It"'4'
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~
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1
2
-(.J...?,}- J.!.!l "Real estate used and owned as 11 homostoll.d"
means real property to the extent" provided in s. 6(0.),
3
4
Art. X, of the State Constitution, but less any portion
5
thereof used for conunercial purposes,
6
7
Section Z. Section 196,195, Florida StatutCll, is hereby
8
amended to read as follows:
9
10
(1) Applicants requesting exemption shall supply such
11
fiscal and other records showing in reasonable detail the
12
financial condition, record of operation, and exempt and
13
nonexempt uses of the property, where appropriate, for
the immediately preceding fiscal year as are requested by
14
15
the property appraiser or the property appraha1 adjustment
16
board.
17
(Z) In determining whether an applicant for a religious,
18
literary, scientific or charitable exemption under thls
chapter is a nonprofit or profit making venture or whether
the property is used for a profit making purpose, the
19
20
21
following criteria shall be applied:
22
(a) The reasonableness of any advances or paymont
23
directly or indirectly by way of salary, fee, loan, gift,
24
bonus, gratuity, drawing account, commission, or
25
otherwise (except for reimbursements of advances
26
f01" reasonable out-of-pocket expenses incurred on
27
behalf of the applicant) inuring to any person, company,
or other entity directly or indirectly controlled by the
applicant or any offic,er, director, trustee, member, oOI'w
stockholderL,. employee or founder, of the applicant;
28
29
30
31
(b) The reasonableness of any guaranty ot 11 loan to,
- 4 -
Reso1. #798108 attachment
12/6/79
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or an obligation of, any offlcel', director, trustee,
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founder, member or stockholder of the applicant or
any entity directly or indirectly controlled by such
4
5
,
.person, or which pays any compensation, or other
6
economic be:.1eflt to its officers, directors, trustees,
7
founders, members, or stockholders for services
rendered to or on behalf of the applicant;
8
9
(c) The reasonableness of any contractual arrange-
10
ment by the applicant or any officer, director, trustee,
11
founder, QlI stockholder, employee or agent of the applicant
regarding rendition of services, the provision of goods
12
13
or supplies, the management of the applicant, the
14
construction or renovation of the property of the
15
applicant, the procurement of the real, personal, or
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intangibll: property of the applicant, or other similar
17
financial interest in the affairs of the applicant;
(d) The reasonableness of payments made for salaries
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19
for the operation of the applicant or for services, supplies
20
and materials used by the applicant, reserves for repair,
21
replacement and depreciation of the property of the ap-
22
plicant, payment of mortgages, liens, and encumbrances
23
upon the property of the applicant, or other purposes;
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(e) The reasonableness of charges made by the ap-
25
plicant for any services rendered by it in relation to the
26
value of those services.
27
.( 3 ~ - Ea.ch.. a ppUca.nt -r.nu.a1:..afft.r.J::nat l.~" bow- that- laO -pa.J:.t.
Q' .the -s.ab.j.eci -p:p.Qp$-~- o~....tbe. p;' Q c: a e d" ...oL. tha. .a.aJ. Ii r -J.e.a.&e,
28
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o;,~-d~~po~~*.the~Qo'r~.JR~;,e~th4~~o'Jt&
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aUng- iG:ro op!:'Of~ el'-f~ a-nGft&Jt&mpt-pu.JLpGfM-.-
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Resol. #79-108 attachment
12/6/79
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"', o,h,V:'.-\,.j~, '.' ~r" ': ': -,', , ",' .' .'.. ., . "/,,," ',~ "" .. '.;'t "'. \ ~', ::'_l~ ~:\' ;'-:,' li~~~:':: ,'\>-11..,.. '/:".."'. ~'>~(.~,,! j.; >.{.' ;~~... ':\)~~'~'-;iWi~I~~~':'#~~Z'."i--\'..
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and tho utillzation ot tho proporty for charitable,
3
J:ell.gt,uillI, scientUic or literary activities al!l compared
4
with other uses.
5
(b) Only property owned by ~ or held in trust lor
the use ot a religious organization containing the house
of worship, and the pews and furniture, and to an amount
not exceeding One Hundred Thousand Dollars ($100,000)
for each parsonage 80 owned, oX' held in irrevocable
trust, for the exclusive benefit of any religious organiza-
tion. but such exemption shall not exceed to any portion
of any such house of religious worship appropriated for
purposes other than religious worship.
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7
8
9
10
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12
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14
~}- & The exten.t to whicp. the "p!,opcJ;ty has been
made available to groups who perform exemDt purooses.
at a charge that is ,equal or less than the cost of 'Provi4.~ng.
the facill,t~es f~r their use, or the extent to which serviCAIl
are provided to persons at a, charKe that is equal to or less
than the coat of l'rovidinR such servic~s. Such rental or
15
16
17
18
19
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service shall be consid~red as 'Part of the exempt pur:poses
of the applicant.
(Z) Only those portions of property used pIlQQQm.l-na-ntJ.yo
exclusively for charitable, Jlel-t.g.i,Q\llilr scientific or literary
purposes shall be exempt. In no event shaU an incidental
us e of property either qualify such property for an exemption
21
22
23
24
25
26
or impair the exemption of an otherwise exempt property.
27
(3) Except as otherwise provided herein, property
claimed as ex~mpt for literary, scientific, or charitable
purposes which is used f.or profit making purposes shall
be SUbject to ad valorem taxation. Use of property for
- 7 -
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29
30
31
R~sol~. H79-108 attachme~t
12/6/79
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functions not requiring a bUlliness or occupational Hcenlle
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conducted by the organization at its primary residence the
4
revenue of which ls used wholly for exempt purposes shall
5
not be considered profit making~ In this connoction the
6
playing of bingo on such property shjlll not be considered
7
as using such property in such a manner as would impair
its exempt status.
(4) Real property owned by a corporation or association
8
9
10
which is not organized or conducted exclusively for
11
reHgious, charitable, literary or scientific purposes, but
12
which is organized or conducted exclusively for bible,
tract, benevolent, missionary, historical or infirmary
purposes or any two or more of such purposes. shall be
exempt from taxation; provided, however, that such
13
14
15
16
property shall be taxable by any municipal corporation
within which it is located if the legislative body of such
17
18
municipal corporation after public hearing adopts an
ordinance so providing.
19
20
21
Section 4. This act shall take effect upon becoming a
22
law.
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24
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27
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29
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8
Reso!. #79-108 attachment
12/6/79
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