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. There after the exemption renews automatically.
- 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;
- Educational, including not-for-profit schools, charter schools and may include property used by a private school when the school is eligible for certain accreditation.
How to apply
To apply for the organizational exemption, your organization must complete the Ad Valorem Tax Exemption Application and Return form, DR-504, for each parcel of land.
The completed form must be forwarded to our office for review with a copy of your organization’s Articles of Incorporation and a copy of the 501(c)(3) certification.
In order for your organization to benefit from the exemption, the following conditions must be met by January 1 of the year you are applying for the exemption:
- The property must be owned by the organization
- The property must be in use for the exempt (charitable, religious, scientific, or literary) purposes for which the organization was formed, and
- The completed Ad Valorem Tax Exemption and Return form exemption must be filed with our office by March 1st.
If you have any additional questions about the application process or other matters pertaining to the ad valorem tax exemption, please call our office at (941) 861-8200 and we will be glad to assist you.