Jump directly to the content

Taxation - Part 3

Church Property

Indiana
State:
Categories:

• An Indiana court addressed the issue of the exemption of church camps from real estate taxes. The camp in question, which is owned and operated by the Indiana Association of Seventh Day Adventists, consists of 175 acres containing a staff lodge, 14 sleeping cabins, a dining hall, an assembly hall, a craft building, and a caretaker's house. It is used primarily as a summer church camp, a retreat, and a weekend meeting place for teachers, ministers, and other church personnel. Prior to 1983, all of the camp's real estate and improvements were exempt from taxation. In 1983, however, the state denied the exemption for the caretaker's house and all land in excess of 50 acres, relying in part on the wording of the exemption statute which exempts a tract of land if a building situated on the property is exempt and if "the tract does not exceed 50 acres." The court upheld the state's position, ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • September 1, 1988

Related ResourcesVisit Store

2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
50-State Public Accommodations Laws Report
50-State Public Accommodations Laws Report
How statutes and court decisions across the country do - or don't affect churches
20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.
Protecting Your Tax-Exempt Status
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.