Palm Beach Community Church v. Nikolits

Appellant church appeals a finding that recently purchased raw land was not being used predominantly for religious purposes and therefore the church was not entitled to a tax exemption. We affirm.

The church, which usually has 800 to 1,000 people attending Sunday services at its present rented location, purchased forty-seven acres on PGA Boulevard in Palm Beach Gardens for $4 million on which it plans to build a church. The property is not adjacent to the present location of the church.

The zoning does not allow all 47 acres to be used for a church, and the church accordingly agreed to sell…