Florida legislation · 2026 Regular Session
Florida S1430: Ad Valorem Tax Exemption for Nonprofit Homes for the Aged
Status: Failed, March 13, 2026
Revising an eligibility requirement for Florida limited partnerships applying for ad valorem tax exemptions for nonprofit homes for the aged, etc.
What the bill says
An act relating to an ad valorem tax exemption for nonprofit homes for the aged; amending s. 196.1975, F.S.; revising an eligibility requirement for Florida limited partnerships applying for ad valorem tax exemptions for nonprofit homes for the aged; providing applicability; providing an effective date.
From the introduced text, January 8, 2026:
A bill to be entitled An act relating to an ad valorem tax exemption for nonprofit homes for the aged; amending s. 196.1975, F.S.; revising an eligibility requirement for Florida limited partnerships applying for ad valorem tax exemptions for nonprofit homes for the aged; providing applicability; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âSubsection (1) of section 196.1975, Florida Statutes, is amended to read: 196.1975âExemption for property used by nonprofit homes for the aged.âNonprofit homes for the aged are exempt to the extent that they meet the following criteria: (1)âThe applicant must be a corporation not for profit under [DELETED: pursuant to] chapter 617 or a Florida limited partnership, the sole general partner of which is either a corporation not for profit under [DELETED: pursuant to] chapter 617 or is wholly owned by a corporation not for profit under chapter 617 and not licensed under chapter 429, and the corporation not for profit must have been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt charitable organization under [DELETED: the provisions of] s. 501(c)(3) of the Internal Revenue Code of 1954 or [DELETED: of] the corresponding section of a subsequently enacted federal …
Sponsors
- Wright, Tom (R, SD-008) · primary sponsor
Latest actions
- : Died in Community Affairs
- : Introduced
- : Referred to Community Affairs; Finance and Tax; Appropriations
- : Filed
Subjects: Community Affairs, Finance and Tax, Appropriations
Common questions
- What is S1430?
- S1430 is a bill in the Florida Legislature (2026 Regular Session): Ad Valorem Tax Exemption for Nonprofit Homes for the Aged.
- What does S1430 do?
- In its own words: An act relating to an ad valorem tax exemption for nonprofit homes for the aged; amending s. 196.1975, F.S.; revising an eligibility requirement for Florida limited partnerships applying for ad valorem tax exemptions for nonprofit homes for the aged; providing applicability; providing an effective date.
- What is the status of S1430?
- Failed as of March 13, 2026. Latest action: Died in Community Affairs (March 13, 2026).
- Who sponsored S1430?
- Wright, Tom (R, SD-008).
- Where is the official record for S1430?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/1430
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.