Institutional Exemptions
Florida law provides for property tax exemption to eligible nonprofit organizations that own and use their property for charitable, religious, literary, educational or scientific purposes.

Requirements
The organization must meet the criteria listed in Chapter 196 of the Florida Statutes, including the following:
- Must have legal title on January 1
- Must predominantly use the property for an exempt purpose on January 1
- If applying for charitable, religious, scientific, literary, hospital, nursing home, or homes for special services, you must complete and submit the DR-504 form by March 1
If applying for homes for the aged, an individual affidavit form from each tenant must be submitted to the Property Appraiser of Miami-Dade County.
The Property Appraiser may request additional information to determine the nonprofit use of the property.

Types of Institutional Exemptions
- Affordable Housing
- Benevolent
- Board of Public Instruction
- Charitable
- Charter School
- Child Care Enterprise Zone
- Child Care Facility
- Community Center
- Continuing Care Facility
- Educational
- Federal
- Fraternal
- Homes for Aged
- Hospitals and Nursing Homes
- Labor Unions
- Literary
- Municipal
- Parsonage
- Religious
- Scientific
- Special District Authority
- YMCA-YWCA

Educational Exemption
An educational property tax exemption is also available to accredited educational institutions used exclusively for educational purposes. The exemption is extended to approved charter schools and childcare facilities that achieve Gold Seal accreditation.
To qualify for an educational exemption, you must complete and submit the DR-504ED form to the Property Appraiser of Miami-Dade County by March 1.

Other Exemption Forms

Submit Your Application
The application and required documentation must be submitted by March 1.
You may submit your application using the following methods:
- By email - Submit the completed form using our Contact Form
- Schedule an Appointment – Use our Appointment Application to book a visit at either SPCC or South Dade.
Walk-In
- Stephen P. Clark Center
111 NW 1 Street
Suite 710
Miami, FL 33128
To confirm your application has been received and to track its status, visit the Track Your Application Status webpage. For more information, call 305-375-4712.
You can file a late property tax exemption application starting March 2 until the expiration on your August Notice of Proposed Property Taxes (TRIM Notice), which is on or before September 20. You may have to file a petition with the Value Adjustment Board; a $15 fee may be applicable.
You can file a late application online, by mail, email or in person. For more information on how to file a late application, call 305-375-4712.