Green v. Church of Jesus Christ of Latter-Day Saints

Maryland’s Property Tax Code provides that a “religious group or organization is not subject to property tax if the property is actually used exclusively for,” inter alia, “a parsonage or convent.” Md.Code (2001, 2012 Repl.VoL), § 7-204 of the Tax-Property Article.1 We are asked in the present *124case to interpret and apply to conceded facts the terms “parsonage” and “convent” as they are employed in § 7-204.

The case has its genesis in the request of the Church of Jesus Christ of Latter-day Saints2 (“the Church”) that it be exempt from paying property tax on an apartment complex in Montgomery…