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H.O.P.E. Through Divine Interventions Inc. v. Fulton Cnty. Bd. of Tax Assessors

A charitable organization's real property did not qualify for tax exempt status as a purely public charity under OCGA § 48-5-41 a 4 while it was under construction, as the property was not yet being used for charitable purposes.

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H.O.P.E. Through Divine Interventions, Inc. appeals the superior court’s summary judgment against it and in favor of the Fulton County Board of Tax Assessors. Specifically, the superior court ruled that H.O.P.E.’s real property hereinafter, “Property” did not qualify during certain years for an exemption from ad valorem property taxation under OCGA § 48-5-41 a 4, which pertains to “all institutions of purely public charity.” We affirm.

Summary judgment is proper “if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to a judgment as a matter of law.”1 “In our de novo review of the grant of a motion for summary judgment, we must view the evidence, and all reasonable inferences drawn therefrom, in the light most favorable to the nonmovant.”2

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