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The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more
Church property cases are tough for courts because they have to figure out a way to resolve the conflict without getting involved in evaluating theology or doctrine. In a small Baptist Church case with an unusual power...more
When a governmental land use regulation imposes a substantial burden on churches, RLUIPA requires that the government show that it has a compelling interest and is meeting that interest in the least restrictive way. So...more
In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more
Church property disputes are painful and usually contentious. Usually, though not
always, they begin when a congregation wants to leave the denomination, often over
doctrinal fidelity. Because it is a dispute over church...more
In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more
For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult.
The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more
On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more
The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more
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