Although [the parish priest] does write sermons and homilies at the rectory, those duties do not require close physical proximity to the church.... The other uses of the rectory have no direct connection to the church; they certainly do not require a rectory in close proximity to the church. There was generalized testimony about the availability of guest bedrooms for visiting priests, deacons, and seminarians, but no specific testimony or other evidence that such officials have stayed at the subject property and, if so, how many and how often they were there....Forbes reports on the decision.
Wednesday, June 03, 2015
Oregon Tax Court Says Rectory Not Tax-Exempt
In St. Mary Star of the Sea Catholic Church, Astoria v. Clatsop County Assessor, (OR Tax Ct., May 6, 2015), an Oregon Tax Court magistrate held that a residential structure located 1.5 miles from the church used as a church rectory did not qualify for a property tax exemption "because the evidence shows the rectory is not reasonably necessary to carry out the religious aims of the church..." The court said in part: