The Largest Tax-Exempt Property Owners in Decatur
Decatur Metro | June 9, 2010 | 12:08 pmI thought this was an interesting little Decatur tidbit. From the city’s Decatur Tax Blog…
…the largest tax exempt property owners in Decatur are DeKalb County, Agnes Scott, the City of Decatur, Columbia Seminary, the Decatur Housing Authority, DeKalb Medical, the First Baptist Church, Decatur First United Methodist Church, MARTA, and Decatur Presbyterian Church. Two final notes: 1) Decatur’s tax-exempt owners do pay stormwater bills and 2) they’re also some of the largest employers in town.
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Lets hope their employees live in Decatur too.
Churches are big employers? Why don’t the churches pay property taxes?
They are 501c3 tax exempt. I imagine the analysis was done based upon value of the property, not number of employees. And yes, I imagine that many to the employees of exempt organizations do live in Decatur. Agnes Scott would be a good example of that.
Most of the faculty live in Decatur, most of the staff can’t afford to.
With all the money churches bring in — especially large congregations — it certainly seems fair to me. It would be a big help to their local communities, which ostensibly they’re there to serve. But I fear this point is moot.
I suppose we could tax Decatur churches, then use the tax money to fund all the social services currently being provided at no taxpayer expense by the churches.
Core to Decatur’s identity is viewing its places of worship as fundamental cornerstones of the community. The funds they collect from their memberships and subsequently devote to local charitable endeavors, costing non-parishioners nothing, takes the burden of providing certain services off local government. If you tax churches, you’ll take on the obligation of paying for some things we’re now currently getting for free, courtesy of the faithful. Why would we want to do that?
What are these services? and are they high-cost?
I doubt there’s many one-for-one swaps. More like, for example, the homeless. You can let the churches try to provide services for them — shelter, permanent housing, food, child-care, etc. — or you can take on some of those services yourself along with the increased policing required when fringe populations aren’t adequately cared for and the hit to economic development when you get overrun by urban campers.
Decatur Cooperative Ministry is a great example: http://www.decaturcooperativeministry.org/ Great community service, 100% voluntary.
Another reason I can’t believe the discussion is about the churches is because I thought it was generally recognized that this is how it is in America – we value separation of church and state, and removing the state’s taxation powers from churches reduces the state’s ability to interfere with religion. Decatur is not unique in exempting churches from property taxes – this is the norm.
Holy sh*t! Hubbard was right! It is all about the cash!
(Coincidentally, this also points toward Nietzsche being right too.)
Faith…uhhmmm, sigh…
Hubbard, Nietzsche – why did you leave out the Founders?
Let’s step out of the ivory tower academic environment and look at it practically – do you want city/county/state/federal governments setting tax rates arbitrarily according to whichever religion is popular? I’m sure that would work great in Alabama or Utah.
Removing taxation powers essentially removes an obvious lever for governments to try to promote/deny religion.
What social services do our local churches provide? I’m not trying to stir up trouble but am simply curious.
A few:
Global Village School
The Global Village School opened in the fall of 2009 and meets in DPC’s elementary Sunday School rooms. The mission of the school is to help teenage female survivors of war and refugee camps to acquire the education necessary to finish high school and attend college and provide them with the tools and life skills needed to be educated citizens and bring leadership skills to the 21st century. The school is funded by a grant from the Atlanta Women’s Foundation and donations from other organizations, including Decatur Presbyterian.
Decatur Cooperative Ministry
Decatur Cooperative Ministry (DCM) is a faith-based cooperative providing a continuum of services to homeless and at-risk families to enable them to become self-sufficient. DCM was founded in 1969 and has been actively involved in serving the Decatur/DeKalb area ever since. Decatur Presbyterian Church was one of its founding churches. Over the years we have shared a wonderful partnership. A member of our church is always on the board.
DCM offers a variety of programs and services.
Family Transitional Housing – Six to 24 months of housing for homeless families with children. This includes case management, counseling, financial management education, a savings program, and a women’s support group.
Hagar’s House – An emergency night shelter for homeless mothers and their children. This includes counseling and case management. In 2007, 53 families made up of 53 mothers and 134 children made Hagar’s House their temporary home. Our church provides and hosts meals four weeks a year.
Project Take Charge – Geared toward preventing eviction and homelessness. It provides temporary emergency assistance to aid families with mortgage, rent, utilities, and food. Financial management classes are a mandatory component.
Expanding Horizons Technology Center. It offers monitored computer lab time, internet access, and educational software for children and adults in Hagar’s House or other DCM programs.
Decatur-area Emergency Assistance Ministry
DEAM is a ministry to help Decatur-DeKalb familes who are in crisis or emergency. In 1973 Decatur Cooperative Ministry created DEAM as an effective way to provide assistance to individuals and families. In 1977 DEAM become an independent and separate ministry.
Services include: Assistance with utility bills, Assistance with rent payment (first work day of each month), Assistance with purchase of prescription medication, Food. The DEAM food pantries are located at the DEAM office and at First Baptist Church of Avondale Estates. Orders are taken and processed at the DEAM office, and volunteers at the appropriate food pantry prepare them for pick-up. Clothing is available from the clothing room at First Baptist Church of Decatur with an order from DEAM. Any financial assistance is paid directly to the provider (utility company or landlord), not to the client.
AIDS Alliance for Faith and Health
In November 2006, two of Atlanta’s longest serving AIDS service organizations – AIDS Treatment Initiatives (ATI), founded in 1991, and the Atlanta Interfaith AIDS Network (AIAN), founded in 1989 – merged to form the AIDS Alliance for Faith and Health (AAFH). AIDS Alliance for Faith and Health provides compassionate care and integrative services and support designed to enhance the quality of life and extend long-term survival for people living with HIV disease. Through a unique blending of health-based and faith-based programs, AAFH seeks to meet the needs of the whole person.
Clifton Sanctuary Ministries
For more than 27 years the doors of Clifton Sanctuary have offered a place of rest, shelter, healing and support to the homeless men of Atlanta. Open 365 days a year Night Hospitality is the oldest shelter in Atlanta operating in a house of worship.
Crossroads Community Ministries
Crossroads Community Ministries is located at 420 Courtland St. in Atlanta just north of downtown. Its mission is to be in relationship with homeless men, women and children, to facilitate their achievement of economic self-sufficiency and personal fulfillment. It believes in the power of partnership, the power of prayer and the power of people to help themselves.
A renewal project for non-disabled adults: geared toward economic self-sufficiency. A three-month program for about 3000 people each year. Angels over Atlanta for physically or mentally disabled adults who are unlikely to achieve self-sufficiency. Case management that includes help in obtaining public support as well as providing mail address and help in getting legal ID. Serves about 100 persons per year. The Women’s Initiative- works intensively with 20-25 women each year for them to achieve self-sufficiency. Geared toward those “the most ready” to make the jump to self sufficiency.
Crossroads Kitchen
feeds 300 persons daily one hot meal and includes a three-month training program that prepares participants to work in the food industry.• They also provide Bible study, counseling and daily on-site health care.
Our House
Our House is a childcare center for homeless families. It is much more than free childcare; It is a loving, safe haven where a parent can confidently leave her child while she sought employment and housing. Today, the nation recognizes what Our House has known for a while; affordable, quality child care is critical to many families’ success in overcoming homelessness, welfare dependency and poverty. Its mission is to break the chains of homelessness by providing quality Early Childhood Education and comprehensive support services for families who are homeless.
Excellent list! Thank you, s… and thank you Decatur church-goers.
Wow, this list should be a headline DM. One of the recurring topics I saw during the 2020 process was a desire to know more about the many needs of the community and what org’s are filling those needs.
Ok, so they get a tax exempt status by providing services for folks who, generally, don’t pay taxes.
I always thought it was about faith.
[what] is that supposed to mean?
These individuals pay taxes on the food they buy and potentially their housing and autos. Individuals living in poverty don’t pay income tax because, at a certain point, their income so low a tax would further penalize them. The idea that “they don’t pay taxes” is unfair and tilts toward a willingness to blame poor people for being poor, which simplifies a very complex social issue.
Thank you — very well said!
What exactly is complex about some people have a lot of money, less people have some money, and a lot of people have almost no money?
I think that tax exempt entities like churches and universities should be required to earn that tax exempt status. I believe churches can offer some much-needed services to a variety of society’s most desperate souls. However, if I remember correctly, this community service was deemed to be somehow objectionable by the ACLU. It appears that the most desperate among us can expect and demand a free meal, clothing, or shelter without having to suffer proselytising.
So much for ‘beggars can’t be choosers…’
I like the idea of having to earn tax-exempt status. I think most of the places of worship in Decatur would have no trouble demonstrating that they provide services and goods that benefit the whole community–in particular the impoverished, but the whole community as well. Think First Christian’s Round and Round Park, First Baptist’s child care and after-care (which anyone can get on the list for), Oakhurst Presbyterian’s providing the facilities for The Phoenix School and being the originator of the Oakhurst Festival, not to mention offering free homework help and tutoring, several churches allowing CSD to use their space for graduation ceremonies and other functions before it had its own, etc. etc. etc.
Churches are employers, as well. Since they do not “sell” services (thank you, Martin Luther) salaries are paid from members’ contributions. This has a multiplier effect in the community.
Edit to add: many churches generate income from school programs which support their facilities and other staff expenses, so in effect they do sell services.
Can’t believe the conversation is about the churches, and not the housing authority. At least the churches give to the community.
And Gibbetts – the best thing about Decaturs churches is that they are more community oriented than faith based. They are a different breed from suburban megachurches with acres of parking lots
Don’t understand the comment about the Decatur Housing Authority–are you referring to the people who live there or the Decatur Housing Authority organization itself? In my experience, DHA gives a lot to the community–it provides facilities for programs like the after care program at The Community Center and senior programs, sponsors community social events, provides space for CSD social and academic events (e.g. Clairemont Math Academy which was open to all Clairemont students, not just DHA children), and provides rides to evening events at CSD schools, and probably much more that I don’t know about.
DHA property is tax exempt, and if people are going to argue that churches shouldn’t have their tax exemption, let’s put DHA into the discussion as well. The Allan Wilson Terrace property is prime – how much tax revenue is forgone by our little city in order to keep a few hundred poor families around, with all of their additional/exceptional burdens on city services? How much could we reduce the tax burden for all of Decatur by removing the tax exemption on those properties?
I know it’s not politically correct and all. But if we’re going to discuss hard numbers, and the value gained from tax exemptions, let’s include the DHA.
Who would pay the tax? The families who already are low income enough to qualify to live there? They probably can’t pay. Or the DHA agency itself which is funded how? By taxpayers, no? Wouldn’t we be taxing ourselves to pay ourselves?
The point is that the land should be taxable, and then DHA can make decisions about how they use the land. The Section 8 folks and other tenants in DHA are not homeowners, and won’t get the tax bill, DHA will, and it’s their call.
And is DHA really funded by taxpayers? If so, I’ve got a pet project. And you’ve got a potential source for more paraprofessional funding.
No guarantee the tax revenue would go towards needed paraprofessonals. It might end up funding more Central Office positions!
Also, I don’t see folks paying a dowry to be a part of the tax exempt poor–like, uh, they do–fer, uh–church stuff, and things.
Ok. Well, if people are going to congregate, it may as well be helpful.
This is an important topic. The financial impact of Decatur’s churches from their tax exempt status is crushing. Add up the acres; look at some of the property involved. They do not begin to give back what they take. They could perform their services with a fraction of the property they have. And why do they take more than they need? Because someone else is footing the tax burden. This is a tiny jurisdiction and it cannot absorb the loss of 13 downtown acres to a First Baptist like a large jurisdiction could, such as DeKalb County. Here, there is nowhere for other, taxable entities to go. Those other tax sources and services we could all be using at that site are lost. Why do we struggle to find school locations? Why can’t we put together a project which would turn the retail scene around? Because each church in town needs its own campus and a parking lot big enough to handle 3x year capacity crowds. It’s a terrible waste and terribly selfish.
And what possible justification is there for all the Seminary acres being exempt? How much land is needed to carry out that mission? Please.
Why are all these entities exempt from paying the stormwater charge? I though this was a fee much like paying for garbage collection?
Explain why you think they’re exempt from stormwater charges. The stormwater charges was instituted so that properties that are otherwise exempt will pay. It’s a utility, not a tax, therefore there’s no exemption.
I wasn’t saying I think they are exempt from paying the stormwater fee. My comment above was phrased as a question. I understand the difference between a fee and a tax, however I misread the original story. I thought that the story said they did not pay stormwater bills. Sorry for my question confusing you Steve. I noticed my mistake soon after posting but there was no easy way to edit or delete my comment.
Does the City of Decatur have the authority to say that churches are or are not tax-exempt from local taxes? So one town could tax churches and their low income housing units and the next town can decide not to? Or this decided at the county, state, or federal level?
Church tax exemptions are typically at the state level, but I can’t find anything for Georgia.
Affordable housing tax exemptions are a different story. I can’t believe the DHA is tax exempt.
Well, no. Taxation & its parameters (e.g., who can be taxed) are controlled by federal law; ergo, State tax laws must comport with federal law. The Supremacy clause of the Constitution (Article VI, P. 2) controls here (essentially, a state statute is void to the extent that it actually conflicts with a valid federal statute). Since taxation on charitable and other exempt institutions (including churches) is set by federal law, a State cannot tax such an institution if the federal law does not permit it. So, unless a church or other charitable institution loses its federa exempt status, it cannot be taxed at a local level. There are, of course, exceptions, and means by which an organization can lose its tax-exempt status, but those issues would still be a matter of federal standards. Fees, which are generally distinguishable from taxes, are another matter.
With regard to affordable housing, I imagine it’s pretty much the same– provided the housing program is a government-sponsored one.