Institutional Exemption
Requirements
The organization must meet the criteria listed in Chapter 196 of the Florida Statutes, including the following:
- Must have legal title on January 1
- Must predominantly use the property for an exempt purpose on January 1
- If applying for charitable, religious, scientific, literary, hospital, nursing home, or homes for special services, you must complete and submit the DR-504 form by March 1
If applying for homes for the aged, an individual affidavit form from each tenant must be submitted to your local Property Appraiser.
The Property Appraiser may request additional information to determine the nonprofit use of the property.
Types of Exemption
- Affordable Housing
- Benevolent
- Board of Public Instruction
- Charitable
- Charter School
- Child Care Enterprise Zone
- Child Care Facility
- Community Center
- Continuing Care Facility
- Educational
- Federal
- Fraternal
- Homes for Aged
- Hospitals and Nursing Homes
- Labor Unions
- Literary
- Municipal
- Parsonage
- Religious
- Scientific
- Special District Authority
- YMCA-YWCA
Educational
An educational property tax exemption is also available to accredited educational institutions used exclusively for educational purposes. The exemption is extended to approved charter schools and childcare facilities that achieve Gold Seal accreditation.
To qualify for an educational exemption, you must complete and submit the DR-504ED form to your local Property Appraiser by March 1.
Other Exemption Forms
Submit Your Application
The application and required documentation must be submitted to your local Property Appraiser by March 1.