Markham v. Broward County Nursing Home, Inc.

LETTS, Judge.

This is an appeal by the property appraiser from a trial judge’s ruling declaring a Roman Catholic nursing home exempt from ad valorem taxes. We affirm.

The nursing home in question is operated under the Internal Revenue Code as a section 501(c)(3) nonprofit, charitable corporation by the Archdiocese of Miami, and is the only not-for-profit nursing home in all of Broward County. Its population is made up of one-third medicare patients, one-third medicaid patients and one-third private paying patients. As a result, the appraiser argues that the nursing home is not entitled to a…