08/16/2023 VAB - Laserfiche WebLink

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for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property. Testified in instant matter is that the issue is ownership by an exempt entity with ownership and use by another exempt entity. Testified that the question is what do you do when you have 1 non-profit leasing to another non-profit? Testified that the renting for an economic increase is not charitable. Testified that the Genesis case language says that the owner and user of the parcel must be the same. William Slattery: Testified that the use is not by the owner. Testified that the structure built on the parcel #1 means that the structure would exceed "nominal rent" which is contrary to the statute. Testified that parcel #1 is teased to Harvest House Ministries which runs a thrift store and food bank and was exempt until the Genesis Case. Testified that the rent for the parcel is "significant" and as a result the significant rent extinguishes the exemption. Testified that the structure was built by Harvest House and that via the lease involved that the structure will revert back to the Petitioner once the lease is over and that exceeds what constitutes nominal rent and exceeds renting at a loss. Testified that the Petitioner never had the structure prior to the structure being built and that the structure was specifically built to be leased. Testified that the lease is continued between the parties with written notice between the parties. Testified that the lease itself says that there is $1 rent a year but the lease specifies that the lessee is responsible for the structure on the parcel. Testified that the fact that the structure reverts back to the Petitioner via the lease amounts to what the Property Appraiser's Office considers excessive rent and serves a basis for the instant denial. Testified that statute 196.192 and the Genesis case is also a basis for the denial along with the use of the property not being used by the Petitioner. Testified that the Harvest House is not the owner using the parcel at issue. Testified that Petitions 2 and 3 are similar in that the Petitioner is leasing to Coastline Calvary. Testified that there is a 13,000 sq. ft. structure at issue that was previously exempted and is a structure that the Petitioner already had existing on the land. The other parcel, parcel #3 is land used for parking and that the Petitioner rents the space and that the Petitioner is not the user of these parcels. Testified that the $7,625.00 per month rent is not nominal. The Property Appraisers evidence is relevant, credible and admissible. FOR THE PETITIONER: For the Petitioner George Mead, Esq. testified. Queried Rev. Popham, Rector at St. Albans by the Sea, bestin Florida who testified that he worked with the day-to-day administration of the church and "shepherded the renewal" of the leases at issue and that the properties are held "in trust" of the congregation and that he works with other church fellowships and promotes the ecumenical work with other Christian fellowships. Testified that the dynamics of the entities at issue in the instant matter are "all part of one church, a singular church" and that all "Christian denominations sees Jesus as the leader of the one church." Testified that he reviewed the instant petition. Testified that the Petitioner has a "common purpose" with Coastline and Harvest House. Queried Pastor Jess McCurnin, Senior Pastor at Coastline Calvary Church who testified that the building is being used to "preach the word of God." -31-