FL H0301

Creates section 196.1955 requiring exempt organizations to demonstrate "affirmative steps" (environmental permits, architectural plans, construction activities, or similar work) to prepare property for educational, literary, scientific, religious, or charitable use to qualify for tax exemptions.

Authorizes property appraisers to serve notice of tax lien on exempt property not in actual exempt use within 5 years of exemption grant, with organizations owing back taxes plus 15 percent interest per annum; liens attach to all property owned by the organization in the county or other counties.

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

Requires 30-day notice period before liens can be filed and waives interest if exemption was improperly granted due to clerical error by the property appraiser; allows 5-year deadline extension if organization continues affirmative preparation steps.

Effective date of July 1, 2016.