§ 196.001, Fla. Stat. · Chapter 196. EXEMPTION
Property subject to taxation.
Text — 2026 Florida Statutes
Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:
(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
Notes and commentary — not statutory text
History
s. 16, ch. 71-133.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/0196.html
- Text hash
- sha256 ab2034d42ae0739b2d1fbbc4699af42163fb4663a8e61e4b0d4b57badfc7ef31
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Cited by 1 provision
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The Florida Statutes
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