Tax Court Digest: June 21, 2023

Minnesota Lawyer//June 22, 2023

Minnesota Lawyer//June 22, 2023

Property Tax

Religious Exemption

Petitioner “church” filed a property tax petition alleging that three parcels of real estate were exempt from property tax. Noting that the chairperson of the church also did business under the assumed name of a motorcycle repair shop, and that the signage for the property was for motorcycle repair, the Tax Court concluded that petitioner failed to meet its burden to show the sincerity of its religious belief to warrant a determination that is a church for purposes of Minn. Stat. § 272.02, subd. 6, and that the properties were not used in furtherance of church purposes.

64-CV-15-330 First Evangelical Christian Church v. County of Redwood