The House Modesto v. County of Stanislaus CA5
Appellant The House Modesto (THM) is a church in the City of Modesto. THM brought this action to recover property taxes levied by respondent County of Stanislaus (County) and paid under protest for fiscal years 2013–2014 through 2019–2020. THM’s action is premised on its claim of tax exemption (welfare exemption) under section 214 of the Revenue and Taxation Code. At issue on appeal is the trial court’s denial of THM’s claim of exemption as to land upon which it operates a fitness center (House Fitness). THM argues the court erred in denying the exemption because House Fitness is incidental to, and reasonably necessary to, THM’s religious purpose of ministering to the “‘mind, body, soul and spirit’” of its congregants and its charitable purpose of supporting the physical well being of Modesto residents. We affirm the judgment.
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