District of Columbia v. Church of the Pilgrims (Southern Presbyterian)

This is a petition to review a decision of the District of Columbia Tax Court. The Church of the Pilgrims owns some lots adjacent to its church building and uses them for the parking of church members’ cars during services. The lots are not used otherwise. The Tax Court held them exempt from real property taxes.

The Church of the Pilgrims is an institution entitled to exemption from real property tax. 1 The statute provides 2 that the exemption shall apply to “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or…