Maine has a strong state establishment clause as I remember. Would that be the
reason
for the "differential" treatment? The question here is whether parsonages and
church parking lots
are similarly situated to charitable organizations. If so, there might be a
claim. If not, it will
be a tough slog for the ADF.
Marci
Marci A. Hamilton
Paul R. Verkuil Chair in Public Law
Benjamin N. Cardozo School of Law
Yeshiva University
55 Fifth Avenue
New York, NY 10003
(212) 790-0215
hamilto...@aol.com
-----Original Message-----
From: Rick Duncan <nebraskalawp...@yahoo.com>
To: Law & Religion issues for Law Academics <religionlaw@lists.ucla.edu>
Sent: Wed, Apr 25, 2012 7:35 pm
Subject: Maine town: No parking lot taxes for charities…except for churches
FYI. ADF News Release:
FOR IMMEDIATE RELEASE
Maine town: No parking lot taxes for charities…except for churches
ADF files lawsuit to challenge tax assessed against church but not other
charitable groups
Wednesday, April 25, 2012
KNOX, Maine — Alliance Defense Fund attorneys representing a Rockland church
filed suit against the city Monday in Maine Superior Court in Knox.
The city granted the church a property tax exemption for its building but not
for its parking lot and parsonage even though the city attorney admitted that
all three would be exempt if the church were strictly a charitable
organization. The church makes its facilities available to a wide range of
charitable and community groups and events.
“Churches shouldn’t live in fear of being targeted by the government in ways
other groups aren’t,” said ADF Senior Legal Counsel Joel Oster. “Churches are
at a distinct disadvantage under the current law, which grants a tax exemption
for the entire property of a non-church charitable group but only grants a
partial exemption for churches. It’s unconstitutional to single out churches to
be treated differently simply because they are churches while allowing
virtually identical non-religious uses to have favorable tax treatment.”
According to the complaint filed in state court, Aldersgate United Methodist
Church should have had its parking lot and parsonage exemption request granted
under the church tax exemption statute but nonetheless additionally qualifies
as a charitable organization.
“The Church qualifies as a charitable organization for all three of its
properties because it provides education and religious instruction to the
general public on how to live moral and healthy lives--lives that are not
dependent on the government and that care for and help others in times of
need,” the complaint states. “In addition, the Church makes its facilities
available to a wide variety of public groups without charge, such as local
orchestras, children’s development services, and branches of Alcoholics
Anonymous and Narcotics Anonymous. The Church also provides financial support
and volunteer assistance to local charities and ministry outreaches.”
Nonetheless, the city assessor only granted a tax exemption for the church’s
main building and grounds. The assessor denied exemptions for the parking lot
and parsonage. In a brief filed with the Board of Assessment Review, the city
attorney admitted, “Were Aldersgate also entitled to exemption as a charitable
and benevolent organization, the entire property would be exempt from taxation.”
The lawsuit, Aldersgate United Methodist Church v. City of Rockland, argues
that the differential treatment between charitable institutions and churches is
unconstitutional. Portland attorney Stephen C. Whiting, one of more than 2,100
attorneys in the ADF alliance, is serving as local counsel.
Rick Duncan
Welpton Professor of Law
University of Nebraska College of Law
Lincoln, NE 68583-0902
"And against the constitution I have never raised a storm,It's the scoundrels
who've corrupted it that I want to reform" --Dick Gaughan (from the song,
Thomas Muir of Huntershill)
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