Preston Temple Loses Property Tax Exempt Status
House of Lords Decisition States Temple Not Place of Public Worship
Only Mormons that possess temple recommends are allowed in Mormon Temples. In the United States, this poses no significant legal problems as the temples are considered necessary for worship. The situation in Great Britain is different, as churches must demonstrate that building are required for public worship or administrative purposes if the religioius organization wants to be exempt from having to pay property taxes on a building that it owns.
Many of the other buildings used by the Chorley Stake maintained the protected status. The majority opinion held that because even Mormons are excluded from access from the Preston Temple in Chorley, the building is not eligible for being exempt from property taxes, states a recent decision of the British House of Lords, Gallagher versus the Church of Jesus Christ of Latter-day Saints.
Places of Public Worship and the Argument Against the Chorley Temple
According to the decision handed down, the temple cannot be perceived to be a place of public worship. The representatives for the local stake and the Mormon church argued that the place is an additional building necessary for proper worship. The Gallagher versus the House of Lords ruline causes the Preston Temple to lose its tax exempt status. Controversy arose over earlier British House of Lords rulings that parts of a church building where access is restricted to members only, but the majority of the building is open to the public. Because the Chorley Temple is not open to the public or even all church members, the British House of Lords concluded that the church must pay property taxes on the Preston Temple property.
The stake center and the Missionary Training Center were also part of the Gallagher versus the Church of Jesus Christ of Latter-day Saints case that was heard by the British House of Lords. The Missionary Training Center retained its tax exempt status because it is used for administrative purposes, and the stake center fell under the definition of public issue. Property taxes must be paid on the grounds the Preston Temple in Chorley stands on and its maintenance buildings.
The Argument for the Tax Exempt Status of the Chorley Temple
The case made by the Church of Jesus Christ of Latter-day Saints was that the temple was a necessary building for worship in addition to the stake center and missionary training center. The point of British law at issue was whether or not the temple could be considered a public house of worship. As the Preston Temple is not owned by the Church of England, which enjoys special protections under British Law, it was necessary for the Mormon representatives to demonstrate that the temple was necessary for public worship, and that most of the building was open to non-members. The decision of the House of Lords to exclude the temple can affect other Mormon temples in Britain, and may force the LDS church to pay property taxes on other LDS temples in Great Britain.
Resources
Gallagher vs. the Church of Jesus Christ of Latter-day Saints
