Lawsuit Claims Transportation Utility Fee Is Illegal Disguised Property Tax On Churches

On Monday, a lawsuit was filed in state court in Kansas on behalf of a Baptist and a Catholic church challenging a new tax provision adopted by the city of Mission, Kansas.  The complaint (full text) in First Baptist Church of Mission v. City of Mission, (Johnson Co. Dist. Ct., filed 12/20/2010), argues that the city's Transportation Utility Fee is in reality a property tax levied on churches that are exempt under state law from property taxation. The tax is based on the average number of vehicle trips which it is estimated are generated by a property each year.  For houses of worship, this is based on the number of seats in the building's worship area. The proceeds of the tax are used for street repairs and transit system maintenance.  An Alliance Defense Fund press release announcing filing of the case characterizes the Transportation Utility Fee as a tax that punishes churches based on their attendance.