The New York State Constitution recognizes God – “WE, THE PEOPLE of the State of New York, grateful to Almighty God for our freedom, in order to secure its blessings, DO ESTABLISH THIS CONSTITUTION” (Preamble).

It further recognizes religious freedom:  “The free exercise and enjoyment of religious profession and worship, without discrimination or preference, shall forever be allowed in this state to all mankind; and no person shall be rendered incompetent to be a witness on account of his opinions on matters of religious belief; but the liberty of conscience hereby secured shall not be so construed as to excuse acts of licentiousness, or justify practices inconsistent with  the peace or safety of this state” (Article 1 – the Bill of Rights, Section 3).

This freedom includes the freedom of churches and other charitable organizations to be exempt from property tax (Article 15- Taxation).  This exemption cannot be “altered or repealed.”

This right is firmly established in New York State Real Property Tax Law, Article 4  Exemption:  § 420-a.  Nonprofit organizations; mandatory class.  1.  (a)  Real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational, or moral or mental improvement of men, women or children purposes, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes either by the owning corporation or association or by another such corporation or association as hereinafter provided shall be exempt from taxation as provided in this section.

The Real Property Tax law makes it easy for a church or other charity to claim this exemption.  “An exemption may be granted pursuant to this section upon application by the owner on a form prescribed by the state board or any comparable form, which application may be filed with the assessor of the appropriate county, city, town or village on or before the applicable taxable status date.  Where the assessor receives no such application, the assessor may nevertheless grant the exemption provided the assessor personally inspects the property and certifies in writing that it satisfies all of the requirements for exemption set forth in this section.  Where property is not granted an exemption pursuant to this section, the owner may seek judicial review pursuant to article seven of this chapter or article seventy-eight of the civil practice law and rules.” (RPT- § 420 – 8).

The exemption is further clarified to include “special ad valorem levies” in Section 8.

 “Real property exempt from taxation pursuant to this section shall also be exempt from special ad valorem levies and special assessments to the extent provided in section four hundred ninety of this chapter” (Real Property Tax Law, §  420 – 8).  

Ad valorem levies are defined in Real Property Tax Law § 102-14 as “ ‘Special ad valorem levy’ means a charge imposed upon benefited real property in the same manner and at the same time as taxes for municipal purposes to defray the cost, including operation and maintenance, of a special district improvement or service, but not including any charge imposed by or on behalf of a city or village.”

Section 490 does give an exception [contrary to the NYS Constitution] to permit levies for “water supply, distribution systems, sewer systems, waterways, drainage improvement, street highway, road and parkway improvements.” 

It is therefore, shocking to discover that the New York State Legislature is considering bills that would change these laws and violate the State’s Constitution by taxing churches.

If the State can tighten the exemption process, what is to stop them from approving some churches and not others?  Once this happens, religious freedom has been lost. If the State can tax churches for fire protection, what is to stop them from taxing the church for police protection and other governmental services?  My father warned me about letting a salesman’s foot in the door – and the same thing applies to the tax assessor.