From: The Rev. Frank Paul Jones
RE: The Highlands County Churches are on the Hit list by City
Date: 28 September 2010
It was like something right out of Goggle. They spent 30 minutes on Property Appraisal. This article is a clone to what took place. They said you need a 501 c 3 to be tax exempted and they are wrong, as you will see in the factors. They argued about churches owing property and renting it for a profit. This as you will see can be done in moderation, and not excessively. The argument was fair and just, the County needs their tax money and people are being fraudulent in the name of the Armor of God…
Contrary to what was said yesterday at the City Council meeting by the County Property Appraisal Raymond Mclnyre that to be tax exempt you must be 510 c 3 statuses. Secondly, a church can rent out apartments and be tax exempted, provided it is done in moderation and with God first. It cannot be all about the money anymore.
Something every church in Highlands County should read at Church on Monday, until it is understood by the officers.
See: Fs sec 196.196
Fs Sec 196.196 (2) states;
Factor 1: We have to use the building and it has to be used for the main purpose most of the time = 51%
Section 196.192(2), F.S- provides all property owned and used by an exempt entity and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of thereto that such predominant use bears to the non-exempt use.
Under subsection (1) of that statute all property owned and used by an exempt entity exclusively for exempt purposes is totally exempt from all ad valorem taxation.
However, beyond the nonprofit entity requirement, the activities requirement as noted above, set forth in section 195.192, F.S., does require that no part of the property may be used in an activity for profit, and that the charge for the service must be or below the cost.
Thus, in a situation in which a particular wing of a building or portion of a parcel is used to generate a profit would appear not to qualify for the exemption even though the profits are used for other charitable activities.
Factor 2: We do not have to have 501 c 3 statuses.
As far as the requirement that the applicant must be an exempt entity, section 196.195(4), F.S. provides that no application for exemption may be granted for charitable use of property until the applicant has been found by the property appraiser to be nonprofit as defined in that section. It is not a statutory requirement that the applicant for a charitable exemption be an entity qualified under the United States Internal Revenue Code, 26 U.S.C. 501(c) (3).
Rev. Frank Paul Jones