Ny State Court of Appeals Remands Religious Use Tax Exemption Claim

Summary

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Did the courts improperly impose a precondition on the taxpayer/ petitioner before it would authorize a religious use tax exemption?

This was the central question before New York State's highest court in In the Matter of Legion of Christ, Inc. v. Town of Mount Pleasant, & c., et al. The petitioner appeals a decision denying its application for tax exempt status for property it proposed to develop for various religious activities.

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Extract

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Ny State Court of Appeals Remands Religious Use Tax Exemption Claim

The New York State Court of Appeals carefully reviewed the facts of the case along with the relevant law before reversing the order of the Appellate Division. Specifically, the court determined that the appellate court erred when it determined that the petitioner's proposed use for the property was illegal without the acquisition of a...

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