In In re Tax Exemption Application of Westboro Baptist Church, (KS Ct. App., July 25, 2008), the Kansas Court of Appeals agreed with the state's Board of Tax Appeals that a pickup truck used by the Westboro Baptist Church to transport church members and signs for the church's high profile picketing of military funerals and other events is taxable personal property. The signs, in "acrimonious language", express the church's view that "God has punished and will continue to punish the United States because of the country's willingness to condone homosexuality." Kansas law grants a tax exemption to property that is used exclusively for religious purposes. Rejecting Free Exercise and Establishment Clause claims, the court concluded that the church's picketing activities have substantial amounts of political and secular content in addition to expressing religious beliefs, and thus do not qualify for the exemption.
Yesterdays Wichita Eagle , reporting on the decision, said that church officials will appeal to the Kansas Supreme Court even though only about $130 per year in taxes is at issue. Church spokesperson Shirley Phelps-Roper said that the principle of taxing religion is at stake, but that it probably did not really matter because the end of the world will come soon. (See prior related posting.)
UPDATE: In upholding the Board of Tax Appeals, the court did find that BOTA's labelling of signs as nonreligious when church members believed them to be religious was an Establishment Clause violation. However, the court found this to be harmless error.
