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"Charitable" Exemption From Payment of
Ad Valorem Property Taxes
For "Affordable Housing" Properties


Click Here for the exemption application (form DR 504) or get it from your local County Property Appraiser's office (in Miami-Dade County its on the 8th floor, 111 NW 1st Street, Miami, Fl)
Click Here for an Overview of the Legal Requirements
  1. Key Date for Determining Use of Property - Exemption is based upon the use of the property on Jan 1st of the year that the exemption is being applied for.

  2. Application Deadline is March 1st (of the year the exemption is being applied for)

  3. Property Must be Used for Exempt Purpose - ("Charitable Use") - Property used for affordable housing possibly can qualify for an exemption if its use is deemed to be "charitable". THERE ARE TWO WAYS TO QUALIFY:

    • SAFE HARBOR: There is an "affordable housing" safe harbor. BUT - the safe harbor applies ONLY to occupied rental properties. All other types of property must qualify under the generic "charitable use" exemption.
      vs.
    • GENERIC "CHARITABLE USE" EXEMPTION- All other properties that are not occupied rental units must qualify under the generic "charitable" use exemption.. This includes vacant land that is being held for future development or which is currently in the process of being developed)
Your Strategy for Exemption will Depend on the Type of Property
  1. Rental apartments - occupied rental units can qualify under the "affordable housing" safe harbor.
  2. All Other Properties:These properties do NOT qualify under the "affordable housing" safe harbor. Instead, they must qualify (if at all) under the generic "charibable use" exemption

Preparing & Filing Your Application

Overview of the Application & Appeal Process
  • description of the basic mechanics
Sample Narratives (to be added as attachments to the application form)
Click Here for an Overview of the Legal Requirements
  • for both the Safe Harbor and generic "Charitable Use"