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FL S1236

FL S1236
Educational Property Tax Exemption


summary

Introduced
12/12/2019
In Committee
01/08/2020
Crossed Over
Passed
Dead
03/14/2020

Introduced Session

2020 Regular Session

Bill Summary

Exempting land and real property improvements used exclusively for educational purposes from ad valorem taxes if certain criteria are met; providing that the educational institution shall receive the full benefit from the exemption, etc.

AI Summary

This bill expands the educational property tax exemption in Florida. It exempts land, buildings, and other real property improvements used exclusively for educational purposes from ad valorem (property) taxes, even if the property is leased by the educational institution, as long as the institution is responsible for any taxes and ongoing maintenance and operations. The bill also clarifies that property owned by an educational institution is considered used for educational purposes if the institution has taken steps to prepare the property for educational use. The full benefit of the exemption must be passed on to the educational institution.

Committee Categories

Budget and Finance, Health and Social Services

Sponsors (1)

Other Sponsors (1)

Community Affairs (Senate)

Last Action

Died in Finance and Tax (on 03/14/2020)

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