Following a bench trial, the Partnership Housing Affordable to Society Everywhere, Inc. “PHASE” appeals from the superior court’s decision to uphold the denial of an ad valorem tax exemption to PHASE. PHASE contends the trial court erred by concluding that it does not qualify for a tax exemption under OCGA § 48-5-41 a 4. For the reasons set forth below, we affirm. OCGA § 48-5-41 a 4 provides that “all institutions of purely public charity” shall be exempt from all ad valorem property taxes. In order to qualify as an institution of “purely public charity” under this Code section, “First, the owner must be an institution devoted entirely to charitable pursuits ; second, the charitable pursuits of the owner must be for the benefit of the public; and third, the use of the property must be exclusively devoted to those charitable pursuits.” Emphasis supplied. York Rite Bodies &c. v. Bd. of Equalization , 261 Ga. 558 2 408 SE2d 699 1991. In a four-page order detailing its findings of fact and conclusions of law, the trial court determined that PHASE was not entitled to an exemption under OCGA § 48-5-41 a 4 because it was “not devoted entirely to charitable pursuits.” On appeal, we are bound to defer to the trial court’s findings of fact, which shall not be set aside unless clearly erroneous, with due regard given to the opportunity of the trial court to judge the credibility of the witnesses. If there is any evidence to support the findings of fact by a trial court sitting without a jury, then the appellate court affirms without interference with or disturbing such factfindings. Citations and punctuation omitted. Bd. of Tax Assessors v. Baptist Village , 269 Ga. App. 848, 850 1 605 SE2d 436 2004 affirming trial court’s factual finding that 501 c 3 non-profit did not hold “homes for the aged” for investment purposes and therefore did not lose its property tax exemption under OCGA § 48-5-41 a 12 B. See also Fulton County Bd. of Tax Assessors v. Visiting Nurse Health System , 256 Ga. App. 475, 477 2 b 568 SE2d 798 2002 issue on appeal whether “any evidence” supports fact finder’s conclusion that appellee was “institution of purely public charity”.
The evidence presented to the trial court shows that PHASE is a non-profit corporation exempt from federal taxation under Section 501 c 3 of the Internal Revenue Code. PHASE’s articles of incorporation describe its purpose as follows: “To receive and administer funds exclusively for educational and charitable purposes without pecuniary gain or profit, incidental or otherwise, to any individual, with particular emphasis on providing affordable housing to low-income persons, including farmworkers and the elderly.” Joyce M. Barr incorporated PHASE in 1996 and serves as its chief executive officer, president, and sole employee.
