Is Dormitory for Church Guests Exempt from Property Taxes?
Grace Cathedral, Inc. v. Joseph W. Testa, Tax Commissioner of Ohio, Case no. 2014-0373
Ohio Board of Tax Appeals
ISSUES:
Does a dormitory providing temporary shelter for guests visiting a church qualify as a charitable purpose, which exempts the dormitory from property taxes?
Is a dormitory used to facilitate attendance at live worship services a place of public worship, which is exempt from property taxes?
February 24, 2015