• Key point. A "church" that meets in the home of the pastor is not necessarily exempt from property taxes.
The Minnesota Supreme Court ruled that a "church" that met in a private home was not exempt from property taxes. The church was organized in 1980, and owned a residence that had been the private home of the pastor. The congregation conducted weekly services with attendance ranging between none and fifty persons. Most of the church's revenue was donated by the pastor, and in turn most of the pastor's income was paid to him by the church. The pastor was also permitted to use the church's car and airplane. A tax assessor ruled that the property used by the church was not exempt from property tax, and this decision was appealed to a trial court. The trial court agreed, and the case was appealed to the state supreme court. The supreme court agreed that the property was not exempt. The ...
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