City of Gulf Breeze v. Brown
The Santa Rosa County Property Appraiser denied the City of Gulf Breeze's ad valorem tax exemption for its public golf course after the City entered a management agreement with a for-profit operator compensated on a revenue-minus-expenses formula. The Florida Supreme Court quashed the First District's decision, holding that the constitutional 'used exclusively by it' requirement of article VII, section 3(a) turns on municipal control of the property, not on the compensation structure of a management contract, and that the City's retained extensive control preserved the exemption.
Key facts
- The City of Gulf Breeze owned and operated a public golf course that qualified for an ad valorem tax exemption under the Florida Constitution.
- The City entered a management agreement with a for-profit operator compensated on a revenue-minus-expenses formula, and the Santa Rosa County Property Appraiser denied the tax exemption based on the compensation structure.
- +2 more key facts with a free trial
Why it matters
This is the Florida Supreme Court's clearest statement to date that the 'used exclusively by it' prong of the municipal ad valorem exemption is a control test, distinct from the 'municipal or public purposes' prong… — full analysis with a trial
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