Florida grants a property tax exemption to qualified nonprofit organizations that own and use their property for religious, charitable, literary, educational or scientific purposes.

The organizations must meet criteria of Florida Statute 196: Exemption, including:

• Must have legal title on January 1.
• Must use the property for an exempt purpose on January 1.
• Must be nonprofit using property for religious, literary, scientific or charitable purposes. Property appraisers review financial information to determine whether property is used for profit-making purposes.

Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt.

Religious Property

To apply, submit the DR-504 form between January 1 and March 1 of the year the organization is seeking the exemption.

Churches should also provide the following additional documentation:

• A 501(c)(3) determination letter if one exists
• A copy of church bylaws if one exists
• A copy of the articles of incorporation 
• Copies of church bulletins if they assist in establishing how the property was used on January 1 of the year in which they are applying
• If there is no actual use on January 1 because the building is in need of renovation or the land is vacant, then the religious organization must show that affirmative steps have been taken to prepare the property for use as a house of public worship. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to a religious use.

Educational Property

Florida grants a property tax exemption to property’s used for Educational purpose.

Owners of certain educational institutions where the property is used exclusively for educational purposes may be eligible for ad valorem tax exemption.

• To apply, submit the DR-504ED form between January 1 and March 1 of the year the organization is seeking the exemption.

• Please provide a copy of evidence of the membership/certification from the Florida Council of Independent Schools, Southern Association of Colleges and Schools, or proof by the State of Florida Department of Education.
• Complete our affidavit.

Owners of certain daycares/preschools that are Gold Seal Certified and where the property is used exclusively for educational purposes may be eligible for ad valorem tax exemption.

• To apply, submit the DR-504ED form between January 1 and March 1 of the year the organization is seeking the exemption.
• Please provide a copy of the Gold Seal Certificate.
• Complete our affidavit.

Charter schools can own or rent a property and still receive an educational exemption. If the property is rented by a charter school, the landlord is required to pass the tax savings on to the school. The following additional documentation is required to be submitted to the Property Appraiser's office:

• If the charter school rents space or owns the property then they must file the DR-504CS form. 
• A signed copy of the Charter as approved by the School Board.
• A copy of the lease agreement, if applicable.

Florida grants a property tax exemption to properties used by nonprofit homes for the aged. Nonprofit homes for the aged may qualify for an exemption if they meet all of the requirements below:

• They are not-for-profit;
• They are an exempt charitable organization;
• At least 75% of their occupants fall within the income and residency limits as provided by law;
• At least 75% of their occupants are over the age of 62 or are totally and permanently disabled, or are totally and permanently disabled veterans that fall within the annual income limitations.

To apply, submit the DR-504HA form between January 1 and March 1 of the year the organization is seeking the exemption.

Additionally, affidavits must be submitted to the Property Appraiser's Office per the DR-504S form that include each tenant's income, age, and disability, if any, and affirms the tenant is a permanent resident of Florida, and considers the unit their permanent residence. Tenants cannot retain a homestead exemption on any other property.

Florida exemption law, FS 196.1975

Florida grants a property tax exemption to properties used by nonprofit or for profit affordable housing.

To apply, submit the DR-504AFH form between January 1 and March 1 of the year the organization is seeking the exemption.

The following additional documentation must be submitted to the Property Appraiser's Office:

• Not for Profit
• Complete our affordable housing affidavit, and include the 501(c)(3) determination letter, articles of incorporation and Land Use Restriction Agreement (LURA), if applicable.
• If there is no actual use on January 1 on a not-for-profit property because the building is in need of renovation or the land is vacant, then the organization must show that affirmative steps have been taken to prepare the property for use as affordable housing. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing.
• For Profit (must contain 71 units or more)
• Complete our affordable housing affidavit and include the articles of incorporation, the Land Use Restriction Agreement (LURA), and rent roll.
• The LURA (Land Use Restrictive Agreement) must match the owner’s name. The owner is eligible for the exemption after 15 years of notarized date, or after the fifteenth year after it was used as affordable housing, or after the fifteenth year after they receive a certificate of occupancy allowing the property to be used as an affordable housing.

Florida exemption law, FS 196.1978

Hospitals, nursing homes, and homes for special services are exempt from taxation. Property or facilities which are leased to a nonprofit corporation which provides direct medical services to patients in a nonprofit or public hospital may also be exempt from taxation.

To apply, submit the DR-504 form between January 1 and March 1 of the year the organization is seeking the exemption.  

The organizations must meet criteria of Florida Statute 196: Exemption, including:

• Must have legal title on January 1.
• Must use the property for an exempt purpose on January 1.

Some historic properties may be classified for the purpose of ad valorem tax exemption.

The historic ad valorem tax exemption application process is administered by city governments and/or the Palm Beach County Commission. All inquiries or applications are made with those governmental agencies

The role of the Property Appraiser’s Office is to value any exemption and apply the exemption to the property on the tax roll after such exemption is granted by the city and/or County Commission.

Florida exemption law, FS 196.1961

Florida exemption law, FS 196.1997

Florida exemption law, FS 196.1998