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Supreme Court of the United States

Liberty Assembly of God v. Town of Concord

Last Updated: 6/2/2020

Overview

What's at stake

  • The ability of a church to be free from illegal taxation.

Summary

Liberty Assembly of God worshipped on twenty-two acres of property that contained a building that housed a sanctuary and other ministries of the church.  The property taxing authorities conducted a walk-through of the church facilities and then denied tax exemption for approximately forty percent of the building claiming that it was not used for religious purposes.

The church challenged the piecemeal denial of the exemption, arguing that all of its property was used to carry on the ministries of the church and that denying the property exemption amounted to an unconstitutional determination that the church’s ministries were not “religious.”

After extensive litigation, the taxing authorities agreed to settle the case and significantly reduced the tax burden on the church.
 

Our role in this case

ADF filed a lawsuit on behalf of Liberty Assembly of God challenging the denial of tax exemption for a portion of the church’s property.
 

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