Metropolitan Dade County v. Brothers of the Good Shepherd, Inc.

SCHWARTZ, Chief Judge.

The trial court held that a parcel in the City of Miami used for charitable purposes— the Camillus House for homeless persons— by the Brothers of the Good Shepherd, Inc., as the assignee of a ninety-nine year lease which commenced in 1945, was entitled to a charitable exemption from ad valorem taxation under sections 196.012(1), 196.196, 196.192(1), Florida Statutes (1995). The latter provides that:

All property owned by an exempt entity and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation.[emphasis supplied]

Because we conclude that…