The DR 504 Florida form is an application for ad valorem tax exemption designed specifically for nonprofit organizations. It allows entities such as charitable, religious, scientific, and literary organizations, as well as hospitals and nursing homes, to apply for tax relief on property used for exempt purposes. Completing this form accurately and submitting it on time is crucial for qualifying for the exemption.
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The DR-504 Florida form serves as a crucial tool for nonprofit organizations seeking an ad valorem tax exemption on properties used predominantly for charitable, religious, scientific, literary, or healthcare purposes. This application is specifically designed for entities such as hospitals, nursing homes, and homes for special services, allowing them to demonstrate their commitment to serving the community. To qualify, organizations must provide comprehensive information regarding their nonprofit status, the nature of property usage, and any financial dealings associated with the property. It is essential for applicants to complete the form accurately and submit it, along with required attachments, to the county property appraiser by March 1 of the current tax year. The form not only requires basic details such as the applicant's name and address but also necessitates documentation that verifies the organization's exempt status, financial condition, and operational records. By ensuring that all information is complete and truthful, applicants can help facilitate the review process, which is vital for securing the tax benefits that support their mission-driven activities.
AD VALOREM TAX EXEMPTION APPLICATION
AND RETURN FOR CHARITABLE, RELIGIOUS, SCIENTIFIC, LITERARY ORGANIZATIONS, HOSPITALS, NURSING
HOMES, AND HOMES FOR SPECIAL SERVICES
DR-504
R. 11/21
Rule 12D-16.002
FAC
Eff. 11/21
Page 1 of 3
Sections 196.195, 196.196 and 196.197, Florida Statutes
This application is for use by nonprofit organizations to apply for an ad valorem tax exemption for property used predominantly for an exempt purpose, as provided in sections (ss.) 196.195, 196.196, and 196.197, Florida Statutes (F.S.) (select all that apply):
Charitable Religious
Hospital
Nursing Home
Scientific Literary
Homes for Special Services
This completed application, including all required attachments, must be filed with the county property appraiser on or before March 1 of the current tax year.
General Information (All applicants must complete this section.)
Applicant name
Facility name
Mailing address
Physical
address, if
different
Business phone
County where property is located
Parcel identification number or legal description
1. On January 1 of the current year, was the applicant a Florida not-for-profit corporation?
Yes
No
If yes, attach a copy of the filing confirmation letter from the Florida Department of State, a copy of the Articles of Incorporation, as amended, and a copy of the Bylaws, as amended. If qualified as charitable under section 501(c)(3) of the Internal Revenue Code, attach a copy of the determination letter issued by the Internal Revenue Service.
If no, attach a copy of the applicant’s Articles of Organization, as amended, and other organizing documents evidencing the organization’s purpose.
2. How is the property used? (Attach additional pages if needed.)
3. Is any portion of the property rented or leased?
If yes, attach a copy of all rental and lease contracts in effect during the last calendar year.
4.Is any portion of the property used for non-exempt purposes as provided in ss. 196.196 and 196.197, F.S.?
Yes No
If yes, provide a detailed explanation. (Attach additional pages if needed.)
For use by property appraisers
Application Number ______________________
Page 2 of 3
Hospitals, Nursing Homes, and Homes for Special Services
1. On January 1 of the current year, was the applicant qualified as charitable under section 501(c)(3) of the
Internal Revenue Code, as determined by the Internal Revenue Service? Yes No
If yes, attach a copy of the determination letter from the Internal Revenue Service, a copy of the Articles of Incorporation, as amended, and a copy of the Bylaws, as amended.
2.On January 1 of the current year, did the organization hold a valid license issued by the Agency for Health Care Administration under
Chapter 395, F.S. – Hospital or Ambulatory Surgical Center
Chapter 400, F.S. – Nursing Home, Home for Special Services and Related
Health Care Facility, or
Part I, Chapter 429, F.S. – Assisted Living Facility?
If yes, attach a copy of the license issued by the Agency for Health Care Administration.
Attachments (All applicants must attach the following information to this application.) On each attachment, include your name, address, and an indication that the information is an attachment to this application.
1.Provide a copy of the organization’s most recent financial statement.
2.Provide a copy of the organization’s most recent federal tax return (if filed).
3.Provide the following fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property, where appropriate, for the immediately preceding fiscal year:
a.A schedule of payments or advances, directly or indirectly, by way of salaries, fees, loans, gifts, bonuses, gratuities, drawing accounts, commissions or other compensation (except reimbursements for reasonable out-of-pocket expenses incurred on behalf of the applicant) to
•any officer, director, trustee, member, or stockholder, or
•any person, company, or other entity directly or indirectly controlled by the applicant.
b.An explanation for the guarantee of any loan to or obligation of any officer, director, trustee, member, or stockholder of the applicant or any entity directly or indirectly controlled by the applicant.
c.Any contractual arrangement by the applicant or any officer, director, trustee, member, or stockholder of the applicant regarding the
•rendition of services;
•provision of goods or supplies;
•management of the applicant;
•construction or renovation of the property;
•procurement of the real, personal, or intangible property; and
•other similar financial interest in the affairs of the applicant.
d.A schedule of payments or amounts for
•salaries for operation;
•services received;
•supplies and materials;
•reserves for repair, replacement, and depreciation of the property;
•any mortgage, lien, and other encumbrances; and
•other purposes (explain).
e.A schedule of charges for services rendered by the applicant. If the charges for services rendered exceed the value of the services rendered, information on whether the excess is used to pay maintenance and operational expenses furthering its exempt purpose or to provide services to persons unable to pay for the services.
f.An affirmative statement that no part of the property, or no part of the proceeds of the sale, lease, or other disposition of the property, will inure to the benefit of its members, directors, or officers, or to any person or firm operating for a profit or for a nonexempt purpose.
Page 3 of 3
Signature (ALL applicants must complete this section.)
Florida law requires property appraisers to determine whether an organization uses the identified property for exempt purposes before granting an ad valorem tax exemption. Property appraisers will notify you if additional information or documentation is needed to determine eligibility for the exemption requested.
I certify all information on this application, including any attachments, is true, correct, and in effect on January 1 of the tax year.
Signature
Title
Date
Need Help?
In Florida, local governments are responsible for administering property tax. The best
resource for assistance is the property appraiser in the county where the property is
located. Find websites for county property appraisers at:
FloridaRevenue.com/Property/Pages/LocalOfficials.aspx
Completing the DR 504 Florida form requires careful attention to detail and accurate information. This form serves as an application for ad valorem tax exemption for nonprofit organizations. Below are the steps to guide you through the process of filling out the form.
After filling out the form, ensure that you have all required attachments. Submit the completed application to the county property appraiser by the deadline of March 1 of the current tax year. If you have questions or need assistance, reach out to the property appraiser in your county.
The DR 504 Florida form serves as an application for ad valorem tax exemption specifically for nonprofit organizations. This includes charitable, religious, scientific, literary organizations, as well as hospitals, nursing homes, and homes for special services. By completing this form, organizations can seek exemption for property that is predominantly used for these exempt purposes, as outlined in Florida Statutes sections 196.195, 196.196, and 196.197.
Eligibility for the DR 504 form is primarily determined by the nature of the organization and the use of the property. Organizations must be classified as Florida not-for-profit corporations. They should also demonstrate that their property is used predominantly for exempt purposes. If the organization qualifies under section 501(c)(3) of the Internal Revenue Code, it must provide documentation, including a determination letter from the IRS. Additionally, hospitals and nursing homes must hold valid licenses from the Agency for Health Care Administration.
When submitting the DR 504 application, several key documents are required:
Each attachment should clearly indicate the organization’s name and address, as well as that it is part of the application.
The completed DR 504 application, along with all required attachments, must be filed with the county property appraiser by March 1 of the current tax year. Timely submission is crucial, as late applications may not be considered for the tax exemption. It is advisable for organizations to plan ahead and ensure that all necessary documentation is gathered well before the deadline.
Incomplete Information: Many applicants forget to fill out all required fields. This can lead to delays or denials. Ensure that every section is completed accurately, including the applicant name, facility name, and contact information.
Missing Attachments: Failing to include necessary documents is a common mistake. Attachments such as the Articles of Incorporation, financial statements, and any required licenses must accompany the application. Double-check that all relevant documents are included.
Incorrect Filing Deadline: Submitting the application after the March 1 deadline can result in disqualification. It is crucial to be aware of this date and ensure that the completed form is filed on time.
Not Providing Detailed Explanations: When answering questions about property use, many applicants provide vague responses. Detailed explanations are necessary, especially if any part of the property is used for non-exempt purposes. Attach additional pages if needed.
Signature Issues: Some applicants neglect to sign the application or provide an incomplete signature. All applicants must sign and date the form to certify that the information is true and correct.
The DR-504 Florida form is essential for nonprofit organizations seeking an ad valorem tax exemption. However, several other documents often accompany this application to ensure a complete submission. Below is a list of these supporting forms and documents, each serving a specific purpose in the application process.
Submitting the DR-504 form alongside these documents ensures a thorough review by the property appraiser. This increases the likelihood of securing the desired tax exemption. Be prepared and organized to streamline the process.
The DR-501 form is an application for exemption from ad valorem taxes for property owned by charitable organizations. Like the DR-504, it requires the organization to demonstrate that the property is used predominantly for exempt purposes. Both forms ask for detailed information about the organization’s status, including whether it is a nonprofit and if it qualifies under section 501(c)(3) of the Internal Revenue Code. The DR-501 focuses specifically on charitable organizations, while the DR-504 encompasses a broader range of entities, including hospitals and religious organizations.
The DR-420 form is used for the application of homestead exemptions in Florida. Similar to the DR-504, it requires applicants to provide information about their ownership and use of the property. Both forms necessitate proof of eligibility, such as identification and financial statements. However, the DR-420 is aimed at individual homeowners, whereas the DR-504 targets nonprofit organizations seeking tax exemptions for properties used for charitable, religious, or scientific purposes.
The DR-486 form serves as a request for a property tax exemption for educational institutions. This document shares similarities with the DR-504 in that both require proof of the organization’s exempt status and details about how the property is utilized. Each form mandates that applicants submit supporting documentation, including financial records and proof of nonprofit status. The DR-486 is specifically tailored for schools and educational entities, while the DR-504 covers a wider array of nonprofit purposes.
The DR-501C form is used for claiming a tax exemption for property owned by a nonprofit organization that is primarily used for educational purposes. This form parallels the DR-504 in its requirement for detailed financial disclosures and proof of nonprofit status. Both documents focus on ensuring that the properties are used for their stated exempt purposes. However, the DR-501C is specifically designed for educational entities, whereas the DR-504 applies to a broader spectrum of nonprofit organizations, including those in health care and religious sectors.
When completing the DR-504 Florida form, careful attention to detail is essential. Here are some guidelines to follow and some common pitfalls to avoid:
Understanding the DR 504 Florida form is crucial for nonprofit organizations seeking tax exemptions. However, several misconceptions can lead to confusion. Here are six common misconceptions:
This is incorrect. The form is available for various nonprofit organizations, including charitable, scientific, literary, hospitals, nursing homes, and homes for special services.
In reality, the completed application must be filed with the county property appraiser on or before March 1 of the current tax year.
While 501(c)(3) status is a requirement, the organization must still demonstrate that the property is used predominantly for exempt purposes.
All applicants, including lessees, must complete the form and provide necessary documentation regarding property use and financial details.
This is misleading. Organizations must submit the form annually to maintain their exemption status, ensuring compliance with current regulations.
On the contrary, the application requires specific attachments, such as financial statements and tax returns, to substantiate the request for exemption.
Filling out the DR 504 Florida form is a crucial step for nonprofit organizations seeking an ad valorem tax exemption. Here are key takeaways to ensure a smooth application process: