FL S0924

Creates section 196.1955 F.S. to consolidate exemption requirements for property owned by exempt organizations preparing property for educational, literary, scientific, religious, or charitable use, requiring owners to take "affirmative steps" such as permitting activities, architectural plans, land clearing, or construction.

Allows property appraisers to file a notice of tax lien against all property owned by an exempt organization if property is not in actual exempt use within 5 years of exemption grant, with the organization owing back taxes plus 15 percent annual interest, but provides a 30-day payment period and allows extension if affirmative steps continue.

Exempts property being prepared for use as a house of public worship from the 5-year lien provisions, defining "public worship" to include religious worship services and incidental activities such as educational activities, parking, recreation, and fellowship.

Removes from section 196.196 F.S. provisions relating to affordable housing exemptions and public worship exemptions that are now consolidated in section 196.1955 F.S.

Removes from section 196.198 F.S. provisions about affirmative steps for educational property exemptions that are now covered in section 196.1955 F.S., effective July 1, 2015.