Over the years there have been lots of such cases in states all over the country with most courts holding as the Pennsylvania Court did. What is surprising is that the Pennsylvania Courts have been very stingy in granting tax exemptions. One requirement for an exemption (not applicable to churches themselves) is that the exempt organizations perform a task the state would otherwise have to perform. In a case involving a religious summer camp (if memory serves) the Commonwealth court held that organizations teaching religion cannot qualify for tax exemption because the state cannot teach religion and the organization does not relieve the state of any burden it would otherwise bear. By the time I was asked about the matter the time to appeal had run.
Marc Stern -----Original Message----- From: [EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of Douglas Laycock Sent: Tuesday, January 31, 2006 10:57 AM To: Law & Religion issues for Law Academics Subject: RE: Pa. Property Tax Exemption for Church Parking Lots There is a similar decision from the Texas Supreme Court in a case from San Antonio ten or twenty years ago. First Baptist Church I think, and San Antonio is in Bexar County for those looking for the case on line. The problem there was that the church was downtown and the parking lot was used commercially five days a week. But the exemption turned on the fact that the church couldn't worship without the parking lot. Douglas Laycock University of Texas Law School 727 E. Dean Keeton St. Austin, TX 78705 512-232-1341 (phone) 512-471-6988 (fax) -----Original Message----- From: [EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of James Maule Sent: Tuesday, January 31, 2006 9:36 AM To: religionlaw@lists.ucla.edu Subject: Pa. Property Tax Exemption for Church Parking Lots On Dec 30, 2005, in Wesley United Methodist Church v. Dauphin County Board of Assessment Appeals, No. 105-MAP-2004 (Pa. 12/30/05), a split Penna. Supreme Court held that if "a church proves its parking lots are a reasonable necessity to the existence of the church itself, those lots are entitled to" tax exempt status for local property tax purposes. In reaching this conclusion, the Court refused to follow its decision in Second Church of Christ Scientist of Philadelphia v. City of Philadelphia, 157 A.2d 54 (Pa. 1959) in which it had held that "church parking lots are not exempt from taxation as they are not "actual places" of religious worship and are not "necessary" for occupancy and enjoyment." _______________________________________________ To post, send message to Religionlaw@lists.ucla.edu To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others. _______________________________________________ To post, send message to Religionlaw@lists.ucla.edu To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others.
