Jump directly to the content

Court Says City Can Tax Church Room By Room

(Updated) After losing its tax fight, Destiny Christian Church has sold its 26-acre property to a developer.

Update (April 13, 2013): Less than one year after losing its tax fight in the New Hampshire Supreme Court, Destiny Christian Church has been sold to a realty developer. According to the Concord Monitor, the property "will be subdivided to build new homes, with the hope of selling part of an existing church building to a church and selling the remaining acreage as farmland."


New Hampshire cities can tax churches on portions of their property deemed not to be used for religious purposes, according to a unanimous ruling by the state's Supreme Court.

In 2008, the City of Concord taxed Liberty Assembly of God (now Destiny Christian Center) on 40 percent of its property, including vacant apartments, storage rooms, and a second-floor men's restroom. The church appealed, arguing that "the city wasn't empowered to decide, room by room, which parts of a church were and were not religious," according to the Concord Monitor.

The state Supreme Court disagreed, ruling 4-0 that "a church's assertion that a building constitutes a 'house of public worship' is [not] sufficient to place it beyond investigation" for an exemption from property taxes.

Christianity Today has reported on how the struggling economy has prompted cash-strapped cities to take a harder line on tax exemptions and zoning permits for churches, as well as tension between cities and churches over land use.

Related Topics:Church and State
Posted:May 24, 2012 at 1:11PM
Gleanings aggregates what others are reporting. Learn more.

Leave a Comment

Use your Christianity Today login to leave a comment on this article.
Not part of the community? Subscribe now, or register for a free account.
Recent Posts
New Poverty-Fighting Alliance Launches
World Relief, Germany-based PartnerAid combine to grow programs, donor base.
Bible Society Takes 'More Accurate and Hopeful' Stance on Scripture Skeptics
(UPDATED) No more 'Bible antagonists,' among many findings in this year's ABS/Barna 'State of the Bible' report.
Popular Pastor Resigns after 'Moral Failure,' But Followers Still Want His Sermons
Calvary Chapel Fort Lauderdale explains why it took down Bob Coy's teachings on marriage.
Crimea Adoptions to Americans Blocked by Russia
(UPDATED) Ukraine has replaced Russia as No. 3 source of U.S. adoptions. But Crimea crisis has Christian alliance preparing evacuation plan for 4,000 orphans.