Florida Statutes Title XIV. Taxation and Finance § 196.1983. Charter school exemption from ad valorem taxes

Any facility, or portion thereof, used to house a charter school whose charter has been approved by the sponsor and the governing board pursuant to s. 1002.33(7) shall be exempt from ad valorem taxes.  For leasehold properties, the landlord must certify by affidavit to the charter school that the lease payments shall be reduced to the extent of the exemption received.  The owner of the property shall disclose to a charter school the full amount of the benefit derived from the exemption and the method for ensuring that the charter school receives such benefit.  The charter school shall receive the full benefit derived from the exemption through either an annual or monthly credit to the charter school's lease payments.