Florida law provides for property tax exemption(s) to eligible nonprofit organizations that own and use their property for charitable, religious, literary, educational, or scientific purposes.

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;
• must submit a completed DR-504 application to the property appraiser by March 1.

If applying for charitable, religious, scientific, literary, hospital, nursing home, or homes for special services, you must complete and submit the DR-504. If applying for homes for the aged, an individual affidavit form from each tenant must be submitted to the Property Appraiser's office.

The Property Appraiser may request additional information to determine the nonprofit use of the property.

• Affidavit for Ad Valorem Tax Exemption
• Proprietary Continuing Care Facility

Educational Exemption

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 to the Property Appraiser's Office by March 1.

Affordable Housing, Multifamily and "Live Local"

There are various property tax exemptions afforded to property used to provide affordable housing for persons or families within certain income limits. This includes a property tax exemption for nonprofit entities and properties that have provided affordable housing for at least 15 years. Under Florida's Live Local Act, the exemption was extended to newly constructed properties of more than 70 units providing below-market rent housing to persons that meet specific income requirements. Local governments also have the option to exempt their portion of taxes for properties of more than 50 units and provide below-market rents to persons meeting the designated income requirements.

To qualify for an affordable housing exemption, you must complete and submit the DR-504AFH.

The Property Appraiser may request additional information to determine exemption eligibility. This information comprises documents such as rent rolls, tenant income verification, lease copies, and other financial records.