Board of Equalization v. York Rite Bodies of Freemasonry

Johnson, Judge.

The issue in this case is whether the properties of two Masonic organizations are entitled to exemption from ad valorem taxation under OCGA § 48-5-41 (a) (4) as institutions of “purely public charity.” In York Rite Bodies of Freemasonry &c. v. Bd. of Equalization, 198 Ga. App. 147, 149 (2) (401 SE2d 30) (1990), we held that the Masonic lodges in question are not entitled to such an exemption because they “are used as meeting places, and are not used for the actual charitable purposes for which the Masons were established. Also, the properties are used only by members of the…