New York Church Case to Shed Light on Tax Exemption, Zoning Laws

New York’s highest court is considering a church’s property tax lawsuit that practitioners hope will resolve open issues such as which parties need to prove compliance with local zoning laws and whether that compliance is even relevant to eligibility for tax exemptions.

The First United Methodist Church will try on Monday to convince the New York Court of Appeals to uphold a lower court ruling that the town of Callicoon, N.Y., failed to prove the religious organization’s use of a property there as a retreat violated zoning laws. The rural zoning district allows a property tax exemption for agricultural use ...