Governmental and Institutional Exemptions

The following exemption types are available to institutional / governmental entities:

Exemption Type	Florida Statute	Department of Revenue (DOR) Form*
Charter School Facilities	196.1983	DR-504CS
Child care facility in an enterprise zone	196.095	DR-418E
Educational Property	196.198	DR-504ED
Economic development – new or expanding businesses	196.1995	DR-418
Land dedicated in perpetuity for conservation	196.26	DR-418C
Non-profit Homes for the Aged NOTE: This form is completed by the business entity	196.1975	DR-504HA
Individual Affidavit - Homes for the Aged (income limitations apply) NOTE: This form is completed by each Homes for the Aged resident.	196.1975	DR-504S
Proprietary continuing care facility	196.1977	DR-501CC
Governmental / Institutional*	Chapter 196	DR-504
Multifamily Project and Affordable Housing Property	196.1978, 196.1979	DR-504AFH
Not-for-Profit Sewer and Water Company and Not-for-Profit Water and Wastewater Systems	196.2001, 196.2002	DR-504W
Tangible personal property	196.183	DR-405

*Religious, literary, scientific, educational, hospitals, nursing homes, homes for special services, and other organizations