JOHN B. WHITE, P.A. Attorney At Law P.O. BOX 1968
HOBE SOUND, FLORIDA 33475 DIRECT: 772-341-3388 FAX 561-228- 0533
February 15, 2011
Bishop J. David Stephens Administrative Bishop
Church of God Florida State Offices, Inc. 3736 Cragmont Drive Tampa, Florida 33619
Re: Filing for Annual Ad Valorem Tax Exemption Status Rev. Miller: The following procedures should be followed by Local Churches to maintain and acquire
annual tax exemption from ad valorem taxes (real estate and tangible personal property taxes) assessed by a County Property Appraiser in the State of Florida. Ad valorem taxes are to be distinguished from the Florida Sales Tax, which requires the filing of the Application for a Consumer’s Certificate of Exemption (Form DR-5) with the Florida Department of Revenue and the Federal Income Tax, which requires the filing of the Application for Recognition of Exemption under Section 501(c)(3) of the Internal Code (Form 1023).
EXISTING TAX EXEMPTIONS To maintain the Church’s current exemption status in the State of Florida, generally a
card will be mailed to the Church annually from the County Property Appraiser's Office in the county in which the Church is located. In certain counties, this card indicates that exemption status is automatically being renewed and will act as a receipt and should be kept for the Church’s records. In other counties, the card must be signed and returned to renew an existing tax exemption. PLEASE READ THE CARD CAREFULLY.
NEW TAX EXEMPTIONS Under Chapter 196 of the Florida Statutes, a Church is entitled to exemption from ad
valorem taxation for real and personal property used exclusively ". . . for religious, literary, scientific or charitable purposes . . ." and further provided that:
| Page 2
| Page 3
| Page 4
| Page 5