FL H0889

Amends Florida Statutes section 196.196 to clarify that only property portions used predominantly for charitable, religious, scientific, or literary purposes qualify for ad valorem tax exemption.

Specifies that property portions not predominantly used for these exempted purposes are not exempt from ad valorem taxation.

Provides that exemptions for qualifying property portions remain unaffected as long as the predominant use continues to be for charitable, religious, scientific, or literary purposes.

Establishes that incidental use of property cannot qualify it for exemption or impair exemptions of otherwise exempt property.

Takes effect July 1, 2021, with amendments applying to taxable years beginning January 1, 2022, with no retroactive tax assessment or refund rights for taxes paid before July 1, 2021.