Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-7 - EXEMPTIONS
Section 12D-7.015 - Educational Exemption

(1) Actual membership in or a bona fide application for membership in the accreditation organizations or agencies enumerated in Section 196.012(5), F.S., shall constitute prima facie evidence that the applicant is an educational institution, the property of which may qualify for exemption.

(2) If the aforementioned application has not been made, the property appraiser, in determining whether the requirements of Section 196.198, F.S., have been satisfied, may consider information such as that considered by the accreditation organizations or agencies enumerated in Section 196.012(5), F.S., in granting membership, certification, or accreditation.

(3) A child care facility that achieves Gold Seal Quality status under Section 1002.945, F.S., and that is either licensed under Section 402.305, F.S., or exempt from licensing under Section 402.316, F.S., is considered an educational institution for the education exemption from ad valorem tax.

(4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for exemption are exempt from ad valorem taxation as provided under Section 196.1983, F.S.

(5) An institution of higher education participating in the Higher Educational Facilities Financing Act, created under chapter 2001-79, Laws of Florida, is considered an educational institution for exemption from ad valorem tax. An institution of higher education, as defined, means an independent nonprofit college or university which is located in and chartered by the state; which is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools; which grants baccalaureate degrees; and which is not a state university or state community college.