Florida Circuit Judge Cynthia MacKinnon issued an 18-page ruling in which she found that The Holy Land Experience is exempt from property taxes. The court order found that Orange County, Florida violated state law and due process rights when county official assessed the religious ministry with property taxes beginning in 2001. A lawsuit was filed against the County on November 19, 2001 by the American Center for Law and Justice and Liberty Counsel, which represent The Holy Land Experience.

Zion’s Hope, Inc. a not-for-profit 501(c)(3) religious, educational and charitable ministry operates The Holy Land Experience, a living Biblical museum that conveys its religious message through teaching, preaching, dramatic enactments, special music and performances, and multimedia presentations. The Biblical museum contains a walk-through replica of the Holy Land, including a towering Temple. The Scriptorium houses ancient Biblical manuscripts. Zion’s Hope is recognized as tax exempt by the IRS and as an exempt religious institution by the Florida Department of Revenue. Rev. Marvin J. Rosenthal is the President and Chief Executive Officer. The Holy Land Experience is located off of Interstate 4 in Orlando, Florida.

While Orange County approved a request for tax exemption for part of the property, it denied tax exemption for other portions. Although there is an admission fee, the museum-like setting is part of the religious mission and ministry of Zion’s Hope. The fee does not cover all of the expenses, and if there is an overage, the excess would go back into the religious ministry. The tour guides offer biblical instruction and insight to the public. The taxes, amounting to several hundred thousand dollars annually, have been accumulating since 2001. Had The Holy Land Experience lost this challenge, the financial impact may have caused the ministry to close.

The Circuit Court ruled that The Holy Land Experience is exempt from ad valorem taxation because the property is used predominately for religious purposes and not for a profit-making purpose. The Court also rule that the Orange County Property Appraiser violated procedural due process by failing to set forth the reason for denying the tax exemption in the notice as required by Florida law.

Mathew D. Staver, President and General Counsel of Liberty Counsel, stated, "The government treads on thin ice when it bifurcates a ministry into what it considers secular and religious activities. The County exempts secular museums. It therefore cannot refuse to exempt a religious museum. Every aspect of The Holy Land Experience is part and parcel of the religious ministry. The government may not make doctrinal decisions by determining some aspects are central to the religious ministry and some are not. The First Amendment prohibits governmental gerrymandering."