Switch to ADA Accessible Theme
Church Legal Center
Rev. John P. Joseph, Esq. CCA
1683 N Hancock Rd., Suite 103-315
Minneola, FL 34715
Call Us Today to Set an Appointment
  • Facebook
  • Twitter
  • LinkedIn

Church Receives Retroactive Property Tax Bill

Over the years I have assisted church clients subleasing their property. Most Pastors do this as a way to help their revenues. But, as I have counseled, churches have to be very careful because of Unrelated Business Income Tax (UBIT), running afoul of Public Accommodation laws and also risking the church Property Tax Exemption.  A recent Miami church case illustrates this latter risk.

The First Presbyterian Church of Miami received a $7,100,000 tax bill for allegedly leasing a portion of its church grounds to a for- profit school with food trucks.  Their use spanned over several years. The Miami-Dade Property Appraisers Office retroactively taxed a portion of the church property for this use. This resulted in the church receiving a very large tax.

The lesson here is clear. Remember only property that is predominantly used for “charitable, religious, scientific or literary purposes” can be deemed exempt from real property taxation. Allowing for-profit entities to use your property can result in loss of this valuable right and a large and unexpected tax bill in the mail.

Certification Badges National Association of Parliamentarians

The Church Legal Center is located in Minneola, Florida and serves clients throughout Florida from Jacksonville to Key West.

The information on this website is for general information purposes only. Nothing on this site should be taken as legal advice for any individual case or situation. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship.
Electronic communications, such as emails submitted through forms on this website, do not create an attorney-client relationship with the firm.

No content on this site may be reused in any fashion without written permission from www.ChurchLegalCenter.com
MileMark Media - Practice Growth Solutions

© 2015 - 2024 Church Legal Center. All rights reserved.
This law firm website is managed by MileMark Media.

Contact Form Tab