Comments on: The Largest Tax-Exempt Property Owners in Decatur

By: cubalibre

cubalibre — Wed, 16 Jun 2010 17:31:25 +0000

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.

By: karass

karass — Wed, 16 Jun 2010 06:55:37 +0000

No guarantee the tax revenue would go towards needed paraprofessonals. It might end up funding more Central Office positions!

By: TeeRuss

TeeRuss — Wed, 16 Jun 2010 02:04:23 +0000

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.

By: TeeRuss

TeeRuss — Wed, 16 Jun 2010 01:52:15 +0000

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.

By: TeeRuss

TeeRuss — Wed, 16 Jun 2010 01:48:29 +0000

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.