The DR 504 Florida form is an application used by nonprofit organizations to seek an ad valorem tax exemption for properties primarily utilized for charitable, religious, scientific, or literary purposes, among others. This form ensures that eligible organizations can receive financial relief, enabling them to focus more on their missions rather than tax burdens. To begin the process, please fill out the form by clicking the button below.
The DR 504 Florida form serves as a critical tool for nonprofit organizations seeking to secure an ad valorem tax exemption for properties utilized predominantly for charitable, religious, scientific, literary, or healthcare-related purposes. This application is specifically designed for a range of entities, including hospitals, nursing homes, and homes for special services, and is governed by Florida statutes that outline eligibility requirements. To initiate the process, applicants must provide comprehensive information about their organization, including its legal status as a Florida not-for-profit corporation and its specific use of the property in question. The application requires a detailed account of any rental agreements and the nature of property usage, ensuring that all activities align with the exempt purposes defined by law. Additionally, organizations must submit various supporting documents, such as financial statements and tax returns, to substantiate their claims. The submission deadline for this form is March 1 of the current tax year, and it is essential for applicants to understand that property appraisers will review the information provided to determine eligibility. As local governments administer property tax exemptions, the DR 504 form is a vital instrument for nonprofits aiming to alleviate their tax burdens while continuing to serve their communities effectively.
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
Filling out the DR 504 Florida form requires careful attention to detail. Ensure you have all necessary documents and information ready before you begin. The following steps will guide you through the process of completing the application for an ad valorem tax exemption.
After completing the form, submit it along with all required attachments to the county property appraiser by the deadline of March 1. Be sure to keep copies for your records. If you have questions, reach out to your local property appraiser for assistance.
What is the purpose of the DR 504 Florida form?
The DR 504 Florida form is an application used by nonprofit organizations to request an ad valorem tax exemption. This exemption is specifically for properties that are predominantly used for charitable, religious, scientific, literary, or health-related purposes, such as hospitals and nursing homes. By completing this form, organizations can potentially reduce their property tax burden, allowing them to allocate more resources toward their mission and services.
Who is eligible to apply for the ad valorem tax exemption using the DR 504 form?
Eligibility for the ad valorem tax exemption is primarily limited to nonprofit organizations that operate under specific categories. These include charitable organizations, religious institutions, hospitals, nursing homes, and homes for special services. To qualify, the applicant must be a Florida not-for-profit corporation and demonstrate that the property is used predominantly for exempt purposes. This includes providing necessary documentation, such as proof of 501(c)(3) status if applicable.
What documents must be submitted along with the DR 504 application?
When submitting the DR 504 application, several key documents must accompany it. These include the organization’s most recent financial statement, the latest federal tax return (if filed), and detailed records outlining the financial condition and operation of the property. Additional documentation may include rental agreements, organizational bylaws, and proof of any relevant licenses, particularly for healthcare facilities. Each attachment should clearly indicate that it is part of the DR 504 application.
What is the deadline for submitting the DR 504 form?
The completed DR 504 form, along with all required attachments, must be filed with the county property appraiser by March 1 of the current tax year. Meeting this deadline is crucial, as late submissions may result in the denial of the exemption request. Organizations should plan ahead to ensure that all necessary information is gathered and submitted on time.
What should I do if I need assistance with the DR 504 application?
If you need help with the DR 504 application, the best resource is the property appraiser in the county where your property is located. They can provide guidance on the application process, eligibility requirements, and any documentation you may need. For convenience, you can find contact information for county property appraisers at FloridaRevenue.com/Property/Pages/LocalOfficials.aspx.
Filling out the DR-504 Florida form can be a straightforward process, but many applicants make common mistakes that can delay their application or even result in denial. One frequent error is failing to provide all the required attachments. The form clearly states that applicants must include documentation such as the organization's most recent financial statement and federal tax return. Omitting these documents can lead to complications, as property appraisers need this information to assess eligibility for the tax exemption.
Another mistake often made involves the incomplete or incorrect information in the general information section. Applicants must ensure that they provide accurate details about the organization, including the correct name, address, and parcel identification number. Inaccuracies in this section can create confusion and may require additional follow-up, which can slow down the processing time.
Additionally, some applicants do not adequately explain how the property is used. The form asks for a detailed description of the property's use, and many people overlook this requirement or provide vague responses. Providing a clear and thorough explanation is crucial, as it helps the property appraiser determine whether the property is used for exempt purposes.
Lastly, applicants sometimes fail to answer all questions on the form. Each question is important and contributes to the overall assessment of the application. Leaving questions blank or marking them incorrectly can lead to misunderstandings and may result in a denial of the exemption. It is essential to read each question carefully and provide complete answers to ensure a smooth application process.
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 comprehensive review. Each of these documents serves a specific purpose, providing necessary information to the county property appraiser.
In summary, these accompanying documents enhance the DR-504 application by providing a clearer picture of the nonprofit's operations and compliance. Ensuring that all required documents are submitted can streamline the process and improve the chances of obtaining the desired tax exemption.
The DR 504 Florida form is specifically designed for nonprofit organizations to apply for an ad valorem tax exemption. There are several other documents that serve similar purposes in terms of tax exemption applications and nonprofit status verification. Here’s a look at six of these documents:
Each of these documents plays a crucial role in ensuring that nonprofit organizations operate transparently and within the guidelines set by tax authorities. Understanding their similarities can help organizations navigate the complex landscape of tax exemptions and compliance.
When filling out the DR-504 Florida form for an ad valorem tax exemption, it is crucial to follow certain guidelines to ensure the application is completed correctly. Here is a list of things to do and avoid:
By adhering to these guidelines, applicants can improve their chances of successfully obtaining the tax exemption for their nonprofit organization.
Understanding the Dr 504 Florida form can be challenging, leading to several misconceptions. Here are eight common misunderstandings about this important document:
In reality, the Dr 504 form is applicable not only to charitable organizations but also to religious, scientific, literary organizations, hospitals, nursing homes, and homes for special services.
This is incorrect. Nonprofit organizations must file the Dr 504 form to apply for an ad valorem tax exemption. Failure to submit the application by the March 1 deadline can result in losing the exemption for that tax year.
Not all properties owned by nonprofits qualify for an exemption. The property must be used predominantly for an exempt purpose, as outlined in the relevant Florida statutes.
While financial statements are necessary, the application also requires various attachments, including federal tax returns and detailed records of property use, to establish eligibility.
The process can be complex and requires thorough documentation. Applicants must provide detailed explanations of property use and any non-exempt activities, along with supporting documents.
Applicants must demonstrate their nonprofit status by submitting relevant documents, such as the Articles of Incorporation and IRS determination letters, if applicable.
Submitting the Dr 504 form does not guarantee that an exemption will be granted. Property appraisers will review the application and may request additional information to determine eligibility.
This is false. The completed application must be filed with the county property appraiser on or before March 1 of the current tax year to be considered.
By clarifying these misconceptions, organizations can better navigate the complexities of the Dr 504 Florida form and ensure they meet the necessary requirements for tax exemption.
Key Takeaways for Filling Out the DR-504 Florida Form: