Some properties in Florida are not subject to certain ad valorem taxes. Among these are qualified government properties, or qualified organizations that own and use their property for educational, religious, literary, charitable, or scientific purposes. To apply for a special exemption, please file Form DR-504, Ad Valorem Tax Exemption Application and Return, with the Property Appraiser's Office.
The initial application must be filed by March 1 of the year you are seeking the specialized exemption. The exemption is based on ownership and use as of January 1. If a qualified organization moves to a new location or acquires additional property, a new application is required. The new property must also qualify for the exemption.