Grace Cathedral, Inc. v. Testa
Annotate this CaseGrace Cathedral filed an exemption application for the tax year 2010 pertaining to additional buildings added to an exempt church parcel. Regarding the building at issue in this appeal, Grace Cathedral stated that the building would be “made available to visitors in need to temporary housing, free of charge, while they visit the church to participate in worship services.” The tax commissioner denied Grace Cathedral’s claimed exemptions. The Board of Tax Appeals (BTA) upheld that determination. The Supreme Court reversed, concluding that, under the circumstances of this case, the building’s use in facilitating attendance at religious services qualified for exemption under Faith Fellowship Ministries, Inc. v. Limbach.
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