Florida SB 1430: Plea Agreements in Cases Involving Child Deaths

Bill Text

1430 
Ad Valorem Tax Exemption for Nonprofit Homes for the Aged 
2026-01-08T06:36:47Z 
Revising an eligibility requirement for Florida limited partnerships applying for ad valorem tax exemptions for nonprofit homes for the aged, etc. 
Original Filed Version 
2026 
S 
2027-01-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 1430 

 By Senator Wright 

 8-00477C-26 20261430__ 
 1 A bill to be entitled 
 2 An act relating to an ad valorem tax exemption for 
 3 nonprofit homes for the aged; amending s. 196.1975, 
 4 F.S.; revising an eligibility requirement for Florida 
 5 limited partnerships applying for ad valorem tax 
 6 exemptions for nonprofit homes for the aged; providing 
 7 applicability; providing an effective date. 
 8 
 9 Be It Enacted by the Legislature of the State of Florida: 
 10 
 11 Section 1. Subsection (1) of section 196.1975, Florida 
 12 Statutes, is amended to read: 
 13 196.1975 Exemption for property used by nonprofit homes for 
 14 the aged.—Nonprofit homes for the aged are exempt to the extent 
 15 that they meet the following criteria: 
 16 (1) The applicant must be a corporation not for profit 
 17 under pursuant to chapter 617 or a Florida limited partnership, 
 18 the sole general partner of which is either a corporation not 
 19 for profit under pursuant to chapter 617 or is wholly owned by a 
 20 corporation not for profit under chapter 617 and not licensed 
 21 under chapter 429, and the corporation not for profit must have 
 22 been exempt as of January 1 of the year for which exemption from 
 23 ad valorem property taxes is requested from federal income 
 24 taxation by having qualified as an exempt charitable 
 25 organization under the provisions of s. 501(c)(3) of the 
 26 Internal Revenue Code of 1954 or of the corresponding section of 
 27 a subsequently enacted federal revenue act. 
 28 Section 2. The amendments made by this act to s. 
 29 196.1975(1), Florida Statutes, first apply to the 2027 ad 
 30 valorem tax roll. 
 31 Section 3. This act shall take effect January 1, 2027.