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Preserving Property Tax Exemptions

Why churches must ensure records are accurate.

Preserving Property Tax Exemptions

Byzantine Catholic Bishop v. County Assessor, 2011 WL 4444186 (Ore. Tax 2012)

Background. In 2007, a church (the "plaintiff") acquired property through a warranty deed from another church. The title company incorrectly listed the church's mailing address on the deed. At the time of the conveyance, the property was exempt from taxation on the basis of its religious use. The use of the property did not change when ownership changed; the property was used for religious services by both the old and the new owners.

Late in 2007, a local tax assessor sent the plaintiff a "Notification of Status Change" for the 2008-2009 tax year. This notice was sent to the incorrect address listed on the deed. The notice stated: "An application is enclosed with this notice for you to file … for a tax exemption on the above referenced location." The reason listed on the notice ...

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Posted:
  • October 1, 2012

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