Two recent unrelated cases involve disputes over whether certain property is used for religious purposes so that it is exempt from property taxes. In First Korean Church of New York, Inc. v. Montgomery County Board of Assessment Appeals, (PA Commonwealth Ct., June 14, 2011), a Pennsylvania appellate court upheld the denial of tax exempt status for property of a former seminary that was acquired at a sheriff's sale by a church, but which appeared to be largely unused and in disrepair.
In Congregation Rabbinical College of Tartikov, Inc. v. Town of Ramapo, (NY Ct. App., June 14, 2011), New York's highest court held that Ramapo tax authorities improperly revoked the tax exemption for property that was being used for a religious summer camp. While a contractor was operating the camp on behalf of the rabbinical college that owned the land, the rabbinical college "retained general supervision and control over the camp's operation, including the right to approve the hiring of camp personnel, the purveyors of kosher food for camp lunches, and the religious curriculum." (See prior related posting.)
