Organizational Exemption

Organizational exemptions are granted to organizations that own and predominantly or exclusively use their properties for exempt purposes. As with all exemptions, these are not automatic; organizations must apply for them by March 1 of the current tax year. Florida law requires property appraisers to determine whether an organization uses the identified property for exempt purposes before granting an ad valorem tax exemption. 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 about the ad valorem tax exemption, please contact us via email at Customerservice@SarasotaPropertyAppraiser.gov or  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 entities that provide affordable housing for people or families with certain income limits, as provided in section (s.) 196.1978 196.1978, 196.19781, 196.19782, Florida Statutes. 

• Affordable Housing Property Exemption for 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 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. The applicant must provide proof of the occupant's income and rent rolls as of January 1. An annual application is required.
• Affordable Housing Land Exemption for the applicant, a Non-Profit, section 501(c)(3) Qualified Owners for an exemption from ad valorem tax on land owned by a not-for-profit corporation but leased and used for affordable housing. For land owned entirely by the applicant and leased for a minimum of 99 years, and predominantly used for providing affordable housing to persons or families meeting the income limits specified in ss. 196.1978(1)(b) and 420.0004, F.S. The applicant must provide proof of the occupant's income, rent rolls as of January 1, and the land use agreement with the building owner, housing authority, and landowner. An annual application is required.
• 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 a LURA 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. The applicant must provide proof of the occupant's income, rent rolls as of January 1, and a copy of the land use agreement. An annual application is required.
• LIVE LOCAL: Newly Constructed Multifamily Project Exemption, to include in the exemption projects that contain 70 or more units dedicated to affordable housing by a for-profit entity, as provided in section 196.1978(3), F.S. The applicant must provide proof of the occupant's income and rent rolls as of January 1. An annual application is required.
• LIVE LOCAL: Newly Constructed Multifamily Project Exemption, to include in the exemption projects in an area of critical state concern that contains 10 or more units dedicated to affordable housing by a for-profit entity, as provided in section 196.1978(3), F.S. The applicant must provide proof of the occupant's income and rent rolls as of January 1. An annual application is required.
• Multifamily Project Exemption 99 Year LURA: Subject to a Land Use Restriction Agreement with the Florida Housing Finance Corporation or a Housing Authority to include that the property to be used for 99 years to provide affordable housing to natural persons or families meeting the extremely low-income, very-low-income, low-income or moderate-income limits specified in section 420.0004, F.S. The applicant must provide proof of the occupant's income and rent rolls as of January 1.
• County & Municipal Ordinance on Multi-Family Properties: Sarasota County and its municipalities have not enacted ordinances to enable exemptions under the County and Municipal Affordable Housing Exemptions on multifamily properties under Florida Statute section 196.1979, please review other sections of the DR-504AFH to see if there is an opportunity to qualify under other sections of Florida Statutes 196.1978, or 196.1781 or 196.19782 with certifications from the Florida Housing Finance Corporation.
• Leased Multi-Family Projects for Florida State-owned Property: For Property leased with a restrictive use agreement from the State of Florida to an entity, to include that the property be used for 60 or more years, to provide affordable housing for natural persons or families meeting the extremely low-income, very-low-income, low-income, or moderate-income limits specified in section 420.0004, F.S. The applicant must provide proof of the occupant's income and rent rolls for more than 70 affordable housing units as of January 1, as provided under section 193.19781, F.S. An annual application is required.
• Newly Constructed Multifamily Project on Land Owned by a Governmental Entity. For Property leased with a restrictive use agreement from a government entity to an entity, to include that the property be used for 30 or more years, to provide affordable housing for natural persons or families meeting the extremely low-income, very-low-income, low-income, or moderate-income limits specified in section 420.0004, F.S. The applicant must provide proof of the occupant's income and rent rolls for more than 70 affordable housing units as of January 1, as provided under section 193.19782, F.S. An annual application is required.

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 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 property owner must file this application to receive the exemption. It is not necessary to apply for this exemption each year. However, you must promptly notify the property appraiser if the use of the property or the status or condition of the owner or lessee changes.

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 the application. Applications are subject to renewal; however, owners should file a new application if the lease terms or the lessee change.