Walz was an owner of real estate in Richmond County, New York. He sued the tax committee to challenge the property tax exemption for churches. He claimed that the exemption indirectly placed tax payers in the position of contributing to the churches.
The Court upheld the tax exemption for churches by a vote of 8-1.
| Majority Opinion: (Chief Justice Burger) |
The tax exempt status granted to all houses of worship is the same privilege given to other nonprofit organizations (hospitals, libraries, playgrounds, etc.). “New York...has determined that certain entities that exist in a harmonious relationship to the community at large, and that foster its moral or mental improvement, should not be inhibited in their activities by property taxation or the hazard of loss of these properties for nonpayment of taxes.” The provision is not aimed at either establishing, sponsoring, or supporting religious institutions. The church is merely spared from a burden. The exemptions create only a minimal involvement between church and state. If churches were taxed, they would be in the position of supporting the government- an outcome that is to be avoided. Finally, churches have historically been granted tax-exempt status and there have been no ill effects from the relationship.
This decision accepts the premise that religious institutions are beneficial to society and are eligible for the same benefits offered to other such organizations. Once again, the Court allows the government to give special privileges to religion without it being construed as “establishing, sponsoring, or supporting religion”.
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