{"data":{"id":"us-fl/fla.-stat.-196.001","jurisdiction":"us-fl","citation":"Fla. Stat. § 196.001","heading":"Property subject to taxation.","body":"Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:\n(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and\n(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.\nHistory.—s. 16, ch. 71-133.","path":["CHAPTER 196 EXEMPTION"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0100-0199/0196/0196.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:00:55Z","sha256":"75ca261174e9f7154bb894ed5790d7891c847a1afbcaa8bcdc1730fc1ebea45d","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-195.207","next":"us-fl/fla.-stat.-196.002"},"notice":"GroundRules: Original legal text. Not legal advice."}