Wisconsin Court Refuses To Expand Tax Exemption of Parsonages

Wisconsin's tax statute exempts church property "used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers." In Wauwatosa Avenue United Methodist Church v. City of Wauwatosa, (WI Ct. App., Oct. 6, 2009), a Wisconsin state appellate court held that this statute does not create an exemption for the residence of a church custodian. The court rejected the church's argument that the statutory list of exemptions should be extended to cover the church-owned residence of anyone who is "integral to the functioning of the church." The State Bar of Wisconsin has posted a comprehensive summary of the case.