Application must be made by March 1 for the exemptions below.
Affordable Housing/Multi-family project
Property used by owners of affordable housing for persons or families with certain income limits as provided in Florida Statute 196.1978.
Charitable, Religious, Scientific or Literary Exemption
Property owned by an exempt organization that is used for a charitable, religious, scientific or literary purpose may qualify for exempt status if it meets certain criteria. For a complete description of the criteria and the associated determining factors, please see the following Florida Statutes: 196.95, 196.196, 196.197.
Please submit the Ad Valorem Tax Exemption Application & Return DR-504, along with the following:
- 501C(3) Status with the Internal Revenue Service
- Articles of Incorporation, and
- Sales Tax exemption certificate.
Additional documentation may be requested to determine eligibility for exempt status.
Educational Property Exemption
- Property used by owners of certain educational institutions where the property is being used exclusively for educational purposes as provided in Florida Statute 196.198.
- Educational – Requires accreditation by Southern Association of Schools and Colleges (SACS) or Florida Council of Independent Schools (FCIS)
- Child Care Facilities – Requires a Gold Seal Certificate
Please submit the Ad Valorem Tax Exemption Application and Return for Educational Property DR-504ED for the two categories above.
- Charter Schools – Requires a charter approved by the Monroe County School Board. (Florida Statute 196.1983.) Please submit the Ad Valorem Tax Exemption Application and Return for Charter School Facilities DR-504CS
Hospitals, Nursing Homes and homes for special services
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services that meet the following criteria (Florida Statute 196.197):
(1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s.501(C)(3) of the Internal Revenue Code.
(2) In determining the extent of exemption to be granted to institutions licensed as hospitals, nursing homes, and homes for special services, portions of the property leased as parking lots or garages operated by private enterprise shall not be deemed to be serving an exempt purpose and shall not be 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 and qualifies under Florida Statute 196.196 of this chapter are excluded and shall be exempt from taxation.
Please submit the Ad Valorem Tax Exemption Application and Return DR-504.
Homes for the Aged
Nonprofit homes for the aged are exempt to the extent that they meet the following criteria (Florida Statute 196.1975):
(1) The applicant must be a corporation not for profit pursuant to Chapter 617 and qualified as an exempt charitable organization under the provisions of s. 501(C)(3) of the Internal Revenue Code.
(2) Have at least 75% of the occupants who are over the age of 62 years or totally and permanently disabled.
(3) Those portions of the homes for the aged, which are devoted exclusively to the conduct of religious services or rendering of nursing or medical services, are exempt from ad valorem taxation.
(4) After removing the assessed value exempted in subsection (3), units or apartments in homes for the aged shall be exempt only to the extent that residency in the existing unit or apartment of the applicant home is reserved for or restricted to or the unit or apartment is occupied by persons who have resided in the applicant home and in good faith made this state their permanent residence as of January 1 of the year in which exemption is claimed and who also meet the age and income requirements (refer to the statute for specific income limitations).
Renewal Application is required annually.
- Please submit the following applications:
Ad Valorem Tax Exemption Application and Return Homes for the Aged DR-504HA
- Individual Affidavit for Ad Valorem Tax Exemption Homes for the Aged DR-504S
Proprietary Continuing Care Facility
Per Florida Statute 196.1977, each apartment in a continuing care facility certified under Chapter 651, which facility is not qualified for exemption under s. 196.1975, F.S. or other similar exemption, is exempt to the extent of $25,000 of assessed valuation of such property for each apartment which is occupied on January 1 of the year in which exemption from ad valorem property taxation is requested by a person holding a continuing care contract as defined under Chapter 651 who resides therein and in good faith makes the same his or her permanent home. No apartment shall be eligible for the exemption provided under this section if the resident of the apartment is eligible for the homestead exemption under Florida Statute 196.031.
Each facility applying for an exemption must file with the annual application for exemption an affidavit from each person who occupies an apartment for which an exemption is claimed stating that the person resides therein and in good faith makes that apartment his or her permanent residence.
Any portion of such property used for nonexempt purposes may be valued and placed upon the tax rolls separately from any portion entitled to exemption.
The owner shall disclose to a qualifying resident the full amount of the benefit derived from the exemption and the method for ensuring that the resident receives such benefit. The resident shall receive the full benefit derived from this exemption in either an annual or monthly credit to his or her unit’s monthly maintenance fee. For a non-qualifying resident who subsequently qualifies for the exemption, the same disclosure shall be made.
Renewal Application is required annually.
- Please submit the following application:
Ad Valorem Tax Exemption Application Proprietary Continuing Care Facility DR-501CC