Midwest Presbytery of the Synod of the Reformed Presbyterian Church of North America v. Jefferson County Appraiser

Rulon, J.:

Plaintiff, Midwest Presbytery of the Synod of the Reformed Presbyterian Church of North America (Church), appeals from a decision of the district court which affirmed a ruling of the Board of Tax Appeals (BOTA). This ruling held that a caretaker’s house located on Church-owned property is not exempt from property taxes. We reverse the judgment of the district court and remand the cause with directions.

Essentially, we must decide if the legislature’s 1986 amendment in K.S.A. 79-201 Second expanded the definition of “exclusive use” to determine the tax-exempt status of property.

The…