Pacific Northwest Annual Conference of United Methodist Church v. Walla Walla County

The major question raised herein is whether the Walla Walla residence owned by plaintiff, Pacific Northwest Annual Conference of the United Methodist Church, and occupied by the conference’s ordained district superintendent, is a “parsonage” and thereby exempt from real property taxation under RCW 84.36.020.

Before amendment in 1971, the material part of RCW 84.36.020 read:

The following property shall be exempt from taxation:

All churches . . . together with a parsonage.

The 1971 amendment expanded the class of exempt property to include

All churches . . . together with a parsonage and convent.

Pla…