Organizational Exemption

Organizational exemptions are granted to organizations that own and predominantly or exclusively use their properties for exempt purposes. As is the case with all exemptions, these are not automatic; organizations must apply for them by March 1 of the current tax year. Once granted most organizational exemptions will renew automatically with an annual receipt mailed to the approved applicant; however, some exemptions may be determined by the property appraiser to require an amended or updated application per Chapter 196 Florida Statutes.

If you have any additional questions about the application process or other matters pertaining to the ad valorem tax exemption, please contact us via email at Customerservice@sc-pa.com or reach us by phone at (941) 861-8200 and we will be glad to assist you.

How to apply

An organization must complete, for each parcel of real and personal property located thereon, the applicable Form DR-504 (more fully defined below) together with a Tangible Personal Property Tax Return, Form DR-405.

Ad Valorem Tax Exemption Application and Return (click to open form in new tab):

Choosing the correct application form

Form DR-504

This application is for use by nonprofit organizations to apply for an ad valorem tax exemption for property used predominantly for an exempt purpose, as provided in sections 196.195, 196.196, and 196.197, Florida Statutes.

• Charitable, which use provides such service or value to the community that its interruption could result in expenditures of public funds
• Religious, for all properties owned by religious organizations and used for religious purposes;
• Scientific, for scientific research and operations;
• Literary, including not-for-profit cultural and arts groups;
• Hospital, Chapter 395 Florida Statutes and 501(c)(3) of the Internal Revenue Code;
• Nursing Home, Homes for Special Services and Related Health Care Facility, Chapter 400 Florida Statutes and 501(c)(3) of the Internal Revenue Code;
• Assisted Living Facility, Chapter 429 Florida Statutes and 501(c)(3) of the Internal Revenue Code

Form DR-504ED

This application is used by owners of certain educational institutions to apply for an ad valorem tax exemption for property used exclusively for educational purposes as provided in section (s.) 196.198, Florida Statutes.  

• Educational institutions, including schools, colleges, and universities, as defined in s. 196.012(5), F.S., and their property used exclusively for education purposes.
• College or university fraternities and sororities certified by the president of the college or university to the property appraiser as being essential to the educational process.
• Sheltered workshop providing rehabilitation and retraining of individuals who have disabilities which hold a certificate to employ workers with disabilities at subminimum wages issued under section (14)(c) of the federal Fair Labor Standards Act, as amended.
• Public fairs and expositions chartered by Chapter 616, F.S. (Attach a copy of the Fair Permit (Form FDACS-06118) issued by the Florida Department of Agriculture and Consumer Services.)

DR-504AFH

This application is for use by owners of affordable housing for persons or families with certain income limits, as provided in section (s.) 196.1978, Florida Statutes.  

• Multifamily Project Exemption meeting or exceeding the minimum number of units (70) for affordable housing to persons or families with certain income limits, subject to an agreement with Florida Housing Finance Corporation recorded in public records with at least 15 years of the agreement completed as of January 1 of the year of the application.
• Affordable Housing Property Exemption was the applicant a not-for-profit corporation, qualified as charitable under s. 501(c)(3) of the Internal Revenue Code, and in compliance with Revenue Procedures 96-32,1996-1 C.B. 717, providing to eligible persons as defined by Chapter 159.603, Florida Statutes to persons or families meeting the income limits specified in Chapter 420.0004, Florida Statutes.

Form DR-504W

This application is used by not-for-profit owners or operators of a water, sewer, or wastewater system to apply for an ad valorem tax exemption, as provided in sections 196.2001 and 196.2002, Florida Statutes.

• Not-for-Profit Sewer and Water System The property appraiser must determine that the sewer and water nonprofit corporation qualifies for exemption and performs a public purpose in the absence of which the expenditures of public funds would be required, as provided in s. 196.2001, Florida Statutes for a Florida not-for-profit corporation, qualified as exempt from federal income tax under section 115(a), Internal Revenue Code.
• Water, Wastewater, or Water and Wastewater System On January 1 of the current year, was the applicant not-for-profit corporation qualified as exempt from federal income tax under section 501(c)(12), Internal Revenue Code

Form DR-504CS

This annual application is for use by any charter school that owns property used as a charter school facility, or any owner of property leased and used as a charter school facility, to apply for an ad valorem tax exemption for property as provided in section 196.1983, Florida Statutes. The owner of the property must file this application to receive the exemption.

Educational institutions owned or leased to a Charter School, as defined in Section 196.1983, Florida Statutes and their property used exclusively for education purposes. If the property is subject to a lease, then the property owner must attach the signed copy of the lease agreement remitted with application.