CS/HB 839 Summary

• Creates section 196.1955 to establish requirements for tax-exempt property owned by exempt organizations, requiring owners to take affirmative steps (environmental permits, architectural plans, land clearing, construction) to demonstrate property's exempt use.

• Authorizes property appraisers to serve notice of tax lien on exempt property not in actual use within 5 years of exemption grant, with lien attaching to any property owned by the organization in the county and subject to back taxes plus 15 percent interest.

• Exempts property being prepared for use as a house of public worship from the 5-year lien provision; defines "public worship" as religious services and incidental activities like education, parking, meals, and fellowship.

• Consolidates and amends sections 196.196 and 196.198 to define "charitable use" (including affordable housing for extremely-low to moderate-income persons), "affirmative steps," and clarifies exemption provisions for educational institutions.

• Allows the 5-year limitation to be extended if property holders continue taking affirmative steps toward development; provides 30-day notice period before liens are filed; effective July 1, 2015.