Two local ministers met with the Carter County board of equalization Monday to protest County Assessor Kim Cain’s decision to end a controversial property tax exemption on ministers’ private homes. The pastoral tax exemption, which was instituted by Cain’s predecessor, Sam West, had been in effect for approximately 14 years.
Although the state exempts certain church-owned parsonages from property taxes, the law doesn’t necessarily allow ministers to shield their private residences from ad valorem taxes. No other counties in the state offer a pastoral tax exemption.
Cougan Collins, Lone Grove Church of Christ, and Terry Tolbert, Trinity Baptist Church, believe Cain erred by ending the tax break. Several other county officials supported Cain’s decision.
“What we want to do is follow the law,” equalization board member Glenn Sappington said. “I just don’t see where there is any basis at all for private ownership securing the tax abatement.”
Oklahoma state law doesn’t specifically address whether the pastoral exemption is proper, and past court decisions are open to interpretation. Cain, on behalf of the tax roll correction board, asked District Attorney Craig Ladd to contact the state Attorney General for an official opinion on the issue. Although Assistant Attorney General David L. Kinney replied to Ladd’s request, he failed to settle the matter once and for all.
Collins submitted supporting documentation when he met with equalization board members Sappington and Joy Lynn Alexander Monday afternoon. The third board member, Cliff Brown, was not able to attend.
“I believe the evidence proves my particular house should be exempt,” he said after his presentation.
Tolbert said although he owns his home, he uses the residence for religious purposes and performs the same functions as a minister living in a parsonage.
“How is my home different from a church-owned home?” he asked.
Tolbert also said his church housing allowance is exempt from federal and state income taxes.
The equalization board members must basically decide whether a privately owned residence should be treated in the same fashion as a church-owned residence. They must also consider whether a minister’s private residence is used “exclusively” for religious purposes. They said they will issue their decision by May 31.
