Friday, April 23, 2010

Church Property Tax Disputes Continue In Various Locations

Disputes over tax exemptions for property owned by religious institutions continue to arise around the country. In Congregation Rabbinical College of Tartikov, Inc. v. Town of Ramapo, (NY App. Div., April 20, 2010), a New York appellate court held that town tax authorities improperly revoked the tax exemption for property that was being leased out as a religious summer camp by the rabbinical college that owned it. The court held that the operation of the summer camp was in furtherance of the college's religious purposes. (See prior related posting.)
[Thanks to Joseph Landau for the lead.]

Meanwhile in Scituate, Massachusetts, the Boston Archdiocese has withdrawn a lawsuit seeking a court declaration that the town cannot tax the St. Francis X. Cabrini church building that had been closed by the archdiocese, so long as it was not used for non-religious purposes. The archdiocese argued that the building remains a sacred place designated for divine worship. (See prior posting.) The Quincy (MA) Patriot Ledger reports that the Archdiocese has decided to pursue appeals through the state Appellate Tax Board instead of in court.