Florida HB 1131: Ad Valorem Tax Exemption for Nonprofit Homes for the Aged

Bill Text

HB 1131 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

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

HB 1131 2026

CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

Internal Revenue Code of 1954 or of the corresponding section of 26
a subsequently enacted federal revenue act. 27
Section 2. The amendments made by this act to s. 28
196.1975(1), Florida Statutes, first apply to the 2027 ad 29
valorem tax roll. 30
Section 3. This act shall take effect January 1, 2027. 31