News & Analysis as of September 18, 2024

Religious Institutions

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Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction. However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities. less -

Property Tax and Valuation Topics - Summer 2019

Pullman & Comley, LLC on 8/13/2019

Approximately 20% of Connecticut’s 169 municipalities usually conduct general revaluations every five years as required by law. Due to a quirk in the schedule, 2019 revaluations will be conducted by only 14 communities. While...more

Second Department Upholds Loss of Religious Use Real Property Tax Exemption

Farrell Fritz, P.C. on 1/22/2018

On January 18, 2018, the Appellate Division, Second Department, upheld a decision denying an application for a religious real property tax exemption on the grounds that the property owner’s use of the main structure as a...more

SJC Issues Property Tax Ruling Regarding Religious Organization

Foley Hoag LLP on 4/4/2017

In a noteworthy development relevant to property tax exemptions for religious organizations in the Commonwealth, the Supreme Judicial Court issued a ruling on March 22, 2017 in Shrine of Our Lady of La Salette Inc. v. Board...more

Property Tax Exemption Application Deadline Approaches

Lowndes on 2/22/2017

March 1st is the deadline for filing all property tax exemption applications in the state of Florida. No matter in which of the 67 Florida counties you own property, please be certain that any property tax exemptions you may...more

Tax Court Puts Brakes on Recent Trend Limiting Religious/Non-Profit Exemptions

Cole Schotz on 2/22/2017

In a recent tax court case, Holy Trinity Baptist Church v. City of Trenton (Docket No. 015909-2014, February 2, 2017), the court overturned the findings of the County Board of Taxation and upheld the tax exemption for...more

Nashville Islamic Center’s Religious Discrimination Claims Dismissed

Robinson+Cole RLUIPA Defense on 2/3/2017

A federal district court in Tennessee recently dismissed for lack of subject matter jurisdiction a claim by the Islamic Center of Nashville (ICN) lawsuit challenging a Tennessee property tax exemption law on religious freedom...more

Nashville Islamic Center Claims Tax Rules Impose Unfair Burden

Robinson+Cole RLUIPA Defense on 10/5/2016

The Islamic Center of Nashville (ICN) recently filed a federal complaint and request for declaratory judgment against the State of Tennessee, the Metropolitan Trustee of Nashville, and the Tennessee State Board of...more

Perspectives - June 2016

Benesch on 6/10/2016

In April 2016, the Department of Labor (DOL) released the final version of the fiduciary rule. The final rule was six years in the making and impacts retirement plans, including 401(k) plans, and the employer who offer...more

High Court Affirms Theater, Church’s Entitlement to State’s “Mandatory” Property Tax Exemption

Bond Schoeneck & King PLLC on 11/21/2014

The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more

Portions of Property Exempt for Religious Use

Cozen O'Connor on 9/29/2014

A panel of the Commonwealth Court held that portions of a 45-acre tract were entitled to exemption as places of regularly stated religious worship. Four Quarters Interfaith Sanctuary of Earth Religion v. Medford County Board...more

Indiana Property Tax Exemptions: Church Permitted To File Letter In Lieu Of Application; Trade Association Failed To Prove Split...

Faegre Drinker Biddle & Reath LLP on 9/23/2014

Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward. The Indiana Board of Tax Review applied a 100% property tax exemption to a church...more

Religious Institutions: September 2012 Update

Holland & Knight LLP on 9/7/2012

A corporation is an artificial or fictional person, ordinarily distinct from both its individual members or shareholders and its subsidiaries and affiliates, even when owned by just one person. A key reason many organizations...more

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Property Tax › Tax Exemptions › Religious Institutions

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