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May 24, 2012
Court Says City Can Tax Church Room By Room
(Updated) After losing its tax fight, Destiny Christian Church has sold its 26-acre property to a developer.
Update (April 13, 2013): Less than one year after losing its tax fight in the New Hampshire Supreme Court, Destiny Christian Church has been sold to a realty developer. According to the Concord Monitor, the property "will be subdivided to build new homes, with the hope of selling part of an existing church building to a church and selling the remaining acreage as farmland."
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New Hampshire cities can tax churches on portions of their property deemed not to be used for religious purposes, according to a unanimous ruling by the state's Supreme Court.
In 2008, the City of Concord taxed Liberty Assembly of God (now Destiny Christian Center) on 40 percent of its property, including vacant apartments, storage rooms, and a second-floor men's restroom. The church appealed, arguing that "the city wasn't empowered to decide, room by room, which parts of a church were and were not religious," according to the Concord Monitor.
The state Supreme Court disagreed, ruling 4-0 that "a church's assertion that a building constitutes a 'house of public worship' is [not] sufficient to place it beyond investigation" for an exemption from property taxes.
Christianity Today has reported on how the struggling economy has prompted cash-strapped cities to take a harder line on tax exemptions and zoning permits for churches, as well as tension between cities and churches over land use.
Comments
The political graft of the tax system is an evil we must all fight. Shame on New Hampshire!
Posted By: curtis turner | May 25, 2012 3:29 AM
Interesting. Does this mean churches with sanctuaries that are designed primarily as basketball courts may end up paying property tax on the entire building?
Posted By: Charitas | May 25, 2012 11:47 AM
I wonder whether this can/will be appealed into the Federal courts. Jurisdiction? The US Supreme Court's Tabor ruling was in a federal labor law case but the underlying principal was similar as that being argued by the plaintiff here: Government is not equipped to determine what (space in this case) does or does not serve a religious purpose. In Tabor, the Court ruled it cannot. If this could end up in Federal court, I bet they would have a shot at overturning the state court ruling.
Posted By: David | May 25, 2012 1:01 PM
All houses of worship of every religion need to be taxed! For far too long, religion in this country has gotten a "free ride". That makes no sense. Perhaps, a tax of ten percent would be a reasonable start!
Posted By: John Cochrane | May 25, 2012 3:06 PM
I find it interesting that the local, state, and federal governments want separation of Church and state, but want to tax the churches at the same time! They want the Church to have absolutely NO influence or impact in the current culture, but want to tax the Church for all the money than can get. They cannot have it both ways. If they are going to tax the Church, then be prepared for the Church to enter into partisan political races and to endorse certain candidates, something the churches are prohibited from doing now. NH will fail at the US Supreme court level under the Religious Land Use Act.
Posted By: Richard Jones | May 25, 2012 6:45 PM
Many secularist and atheist argue that churches need to be taxed. Their arguments are based on the "fairness" argument. Many churches have food banks, give to education, take care of the homeless and are the major contributors in labor and expenses in catastrophes, in both U.S. and internationally.Churches not only come in during the "rescue" portion, but also remain with money and material during the "recovery" phase. As a pastor of a small church, I just paid rent for a young couple who were evicted from their previous home because the husband had suffered complications from open heart surgery and was unable to work. The body of Christ does more than its "fair" share in this world. It would be unfair to tax the church.
Posted By: Jack A. C. Lawrence | May 25, 2012 8:26 PM
Taxing churches is not about getting money, it's about killing churches. Churches can't charge for their services, they have to live off the money GIVEN to them. The gov't can tax to get their money and they will tax anything and anyone. In fact they actually own your home. It doesn't matter if you paid the mortgage on your home off after years of doing so. If you miss the taxes they legally take your house for which they have paid nothing. They put you on the street, many people are homeless thanks to the gov't making it hard for you to pay your taxes. They want it paid in a lump sum, no monthly payments which would help many people. You don't own your house, the gov't does. When you're complaining about the churches who accept your donation only if you can afford it and willingly give it, think how your gov't actually cares about you keeping you home. You keep it only if you keep paying for it until you die. If the gov't gets to tax the churches you will have no place to go except for welfare when the gov't takes your house. Been there, found that out. And the gov't will have even more control over your life when it destroys your community church backup for you.
Posted By: Original Anna | May 25, 2012 11:41 PM
Whatever you tax, decreases.
The idea to allow for tax exemption, for churches, was an incentive to encourage the religious life and activities of American society. It was obviously an attempt to promote and support the religious life of Americans.
This wise and healthy for a blessed and healthy society.
To attack this practice is to participate in the further decline of America.
"Declaring themselves to be wise, they became fools." Romans 1.21-22
Posted By: David Patton | May 28, 2012 10:21 PM
If anyone doubts that the govt is waging a war on the Church, this story should make them reconsider. As usual, the govt can't keep their own house in order (staunch refusal to cut spending) so they're seeking new revenue streams. What happened to separation of church and state. Apparently state wants no part if it means that they may have to start getting fiscally responsible.
Posted By: Scott Spangrud | May 29, 2012 5:44 PM
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