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Court Finds Land Used By Religious Order Is Entitled To Tax Exemption

By Howard M. Friedman

In Matter of Legion of Christ, Inc. v Town of Mount Pleasant, (NY Sup. Ct., March 25, 2009), a New York trial court ordered the town of Mount Pleasant to grant a tax exemption to Legion of Christ, Inc. for a parcel of real estate it owned. The town argued that Legion of Christ was not using the real estate exclusively for carrying out its own religious purposes but, instead, was leasing the land to several other groups. The court held that the various organizations, all set up by the Roman Catholic religious order Legionaries of Christ, should essentially be treated as a single organization, i.e. Legion of Christ was carrying out its own religious purposes through a closely related group of organizations. The court held, alternatively, even if the various corporations involved are not seen as a single organization, another exemption provision applies because the land was still being used for religious purposes and the rents received by Legion of Christ did not exceed its carrying, maintenance and depreciation charges for the property. [Thanks to Y.Y. Landa for the lead.]

Full post as published by Religion Clause on April 29, 2009 (boomark / email).