FL H0587

Creates section 196.1955 to allow property owned by exempt organizations to receive ad valorem tax exemption if the organization has taken affirmative steps to prepare property for an exempt educational, literary, scientific, religious, or charitable use.

Defines "affirmative steps" as environmental or land use permitting activities, architectural plans, land clearing, site preparation, construction or renovation activities, or similar activities demonstrating commitment to exempt use.

Requires property appraisers to record a notice of tax lien against properties owned by exempt organizations if property is transferred for non-exempt purposes or not in actual exempt use within 5 years of exemption grant, with organization owing back taxes plus 15 percent annual interest.

Allows property appraiser to record tax liens in other counties if exempt organization no longer owns property in the original county but owns property elsewhere in the state; organizations have 30 days to pay taxes and interest before lien is filed.

Effective date is July 1, 2014.