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Taxation - Part 2

Church Property

The Nebraska Supreme Court ruled that a church can be denied an exemption from real estate taxes as a result of its failure to file an application for exemption. The court relied on the United States Supreme Court ruling that those "claiming the benefits of the religious-organization exemption should not automatically enjoy those benefits. Rather, in order to receive them, [they] may be required by the state to provide that [they] are a religious organization within the meaning of the act." Indian Hills Church v. County Board of Equalization, 412 N.W.2d 459 (Neb. 1987).

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Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

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Posted:
  • January 1, 1988

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