Maine town: No parking lot taxes for charities…except for churches

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.

• Pronunciation guide: Oster (OH’-stir)

ADF is a legal alliance of Christian attorneys and like-minded organizations defending the right of people to freely live out their faith. Launched in 1994, ADF employs a unique combination of strategy, training, funding, and litigation to protect and preserve religious liberty, the sanctity of life, marriage, and the family.

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