08/16/2023 VAB - Laserfiche WebLink

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The language of Florida Statute 196.196 is as follows: 196,196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.— (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied: (a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses. (b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant. 1(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt, An exemption for the portions of property used 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. The issue as to Florida Statue 196.196 is the (b) prong with "The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use" language before this Attorney Special Magistrate is also persuasive in this instant matter. While a preponderance of the evidence shows that the Genesis Ministries, Inc. v, Brown case citing the language from the Ocean Highway & Port Authority v. Page which is "It is not enough that an exempt entity owns the property and that the property is being used for exempt purposes. The exempt entity owner must also be the entity using the property for exempt purposes" language is very persuasive in this instant denial for all three petitions, a preponderance of the evidence shows that the "rent" charged by the Petitioner in all three petitions is not "nominal" or "equal to or less than the cost of providing the facilities for their use" as per Florida Statute 196.196 whether the rent is the $7,625.00 per month or that the fact that the structure built by the lessee which eventually reverts back to the Petitioner via the lease once the lease expires. Thus, by a preponderance of the evidence, the Petitioner has not demonstrated that the instant exemption that the Petitioner seeks should be granted. This Special Magistrate recommends this instant petition should not be granted and the relief sought by Petitioner should not be granted. As to PETITION: 91, ##2, and 43 said petitions are recommended to be DENIED, -34-