FL S0842

Creates new statute 196.1955 establishing that property owned by exempt organizations must have affirmative steps taken to prepare it for educational, literary, scientific, religious, or charitable use with no portion used for nonexempt purposes.

Requires property appraisers to serve notice of tax lien on exempt property not in actual use within 5 years after exemption is granted, with liens attaching to all property owned by the organization in the county.

Exempts houses of public worship from tax lien provisions, defining "public worship" as religious worship services and incidental activities such as educational programs, parking, recreation, meals, and fellowship.

Provides organizations 30 days to pay back taxes plus 15 percent annual interest before liens are filed, and extends the 5-year deadline annually if the organization continues taking affirmative steps toward exempt use.

Consolidates and deletes related exemption provisions from sections 196.196 and 196.198 that are incorporated into the new statute, with an effective date of July 1, 2016.