FL S0626

Amends section 196.196, Florida Statutes to extend charitable exemption eligibility to property owned by exempt organizations that has taken affirmative steps to prepare for charitable use.

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

Applies the same "affirmative steps" standard previously used for religious property exemptions to charitable property exemptions, allowing exemption before the property is actively in use.

Effective date: July 1, 2014.