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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
Chapter 196
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F.S. 196.001
196.001 Property subject to taxation.Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:
(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
History.s. 16, ch. 71-133.