R. R. WALDEN, AS PROPERTY APPRAISER OF HILLSBOROUGH COUNTY, FLORIDA, ETC., APPELLANT,
v.
BERKELEY PREPARATORY SCHOOL, INC., A FLORIDA CORPORATION, NOT FOR PROFIT, ETC., ET AL., APPELLEES
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A Florida appellate court upheld a tax exemption for a preparatory school's headmaster residence, holding that property used for educational purposes in the 'broader sense' qualifies for exemption even when not used exclusively for classroom instruction. The court rejected the property appraiser's argument that the exemption should not extend to preparatory schools despite established precedent at the university level.
The court held that Berkeley Preparatory School's headmaster residence is entitled to the tax exemption under the undisputed facts presented. The property qualifies as being used exclusively for educational purposes in the 'broader sense,' even though classroom instruction is not the sole use, because the activities conducted there directly support the school's educational mission.
[1] A residence occupied by the headmaster of a preparatory school may be considered used exclusively for educational purposes in a broader sense, even if not solely for dire…
[2] A property tax exemption for educational institutions may apply to a headmaster's residence if the use of the residence, even if not continuous, is regularly and frequent…
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Join FLexlaw to unlock all legal intelligence“the president's residence is being used exclusively for educational purposes in its broader sense”
Establishes the 'broader sense' doctrine allowing tax exemption for property that serves educational purposes beyond formal classroom instruction, cited from Walden v. University of Tampa
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Join FLexlaw to unlock all legal intelligenceBerkeley Preparatory School (grades K-12) purchased a residence for its headmaster, located some distance from campus. The headmaster was required to …
The full statement of facts, procedural history, and disposition for this case are member content.
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BENTLEY, E. RANDOLPH, Associate Judge.
The Property Appraiser (formerly known as Tax Assessor) of Hillsborough County denied an educational tax exemption to Berkeley Preparatory School, Inc. for a residence occupied by the headmaster of the school. Berkeley filed suit in Circuit Court and was granted a summary judgment. The Property Appraiser appeals. We affirm.
Berkeley, which is a preparatory school with grades kindergarten through 12, is without dispute an educational institute within the meaning of Fla.Stat. § 196.-012(4). The property involved in this litigation is the residence of the headmaster and is located some distance from the campus. The Property Appraiser contends that the residence is not entitled to a total exemption from taxation because it was not used exclusively for educational purposes as contemplated by Fla.Stat. § 196.192(1) or Fla. Stat. § 196.198.
The property was purchased by the school for use as a headmaster’s residence, and the headmaster is required to live there. But, the property is also used for cookouts and picnics for student groups, teas for students and parents, faculty entertainment, individual counseling of students and parents, entertainment and housing of school guests, and like matters. And, while the premises are not used continually for such purposes, they are available at all times for such uses.
The record indicates a belief on the part of school authorities that such activities foster a personal relationship which is an important factor in its educational process. The educational need to use the residence for this purpose is not controverted in the record.
The trial court found that the property is regularly and frequently used for educational purposes by the headmaster, faculty and members of the student body, but that the use for instruction, training and learning was not the sole and exclusive use; however, the court considered the opinion in Walden v. University of Tampa, Inc., Fla.App.2d 1974, 304 So. 2d 134, which involved the off-campus residence of the president of the University of Tampa. In that case we quoted with approval the finding of the trial court that: “. . . the president’s residence is being used exclusively for educational purposes in its broader sense.”
The trial court concluded that the uncontro-verted facts in this case brought it within a “broader sense” doctrine as set forth in the University of Tampa case.
The Property Appraiser strenuously argues that what may be an acceptable educational use in the “broader sense” at the university level is not necessarily so at the preparatory school level. In effect he says: Where do we stop? However, the Appraiser filed no affidavits before the trial court to controvert the showing of “educational need” made by the School. In effect, there was “no genuine issue of any material fact” before the court.
We do not hold that the residence of a headmaster of a preparatory school is, in every instance, entitled to the exemption. We do hold that under the undisputed facts before the trial court in this ease that Berkeley Preparatory School is entitled to the exemption.
Affirmed.
BOARDMAN, Acting C. J., and SCHEB, J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Saint Andrew's Sch. OF Boca Raton v. Walker, 540 So. 2d 207 (Fla. 4th DCA 1989)…results in a failure to satisfy the one hundred percent requirement. However, the school cites three cases out of the Second District which interpret the language of the statute in a “broader sense.” In Walden v. Berkeley Preparatory School, Inc., 337 So. 2d 1029 (Fla. 2d DCA 1976), cert. denied, 344 So. 2d 327 (Fla.1977), the Second District found that a headmaster’s residence some distance from the campus, nevertheless, came within the provision of chapter 196 in a “broader sense.” See also Walden v. Unive…
Authorities Cited
- Walden v. Univ. OF Tampa, 304 So. 2d 134 (Fla. 2d DCA 1974)