An administrative law judge dismissed a petition last week by a group of local taxpayers that sought to revoke the tax-exempt status of properties owned by Calvary Chapel Iowa.
Judge Jonathan Gallagher ruled that allowing such petitions could create a chilling effect on religious organizations, potentially deterring them from engaging in protected religious activities.
The judge’s decision acknowledged that litigation like this could unfairly target religious groups due to political disagreements, contrary to the intent of RFRA.
In his opinion Gallagher wrote, “To hold otherwise would be to allow the unaccountable political opponents of a church the option to use the power of the State to target and/or retaliate against the religious organization for the organization’s activities.”
The petitioners have been given a 30-day window to appeal the decision before it becomes final. If they choose to proceed, they could face significant legal expenses, including attorney’s fees and costs.
The controversy centered on two properties: a residence where the church’s pastor lives with his family, and a segment of the church’s campus used for a Christian daycare and school in Cedar Rapids.
The petitioners argued that these properties were not used solely for religious purposes, citing the pastor’s family’s residence and the revenue-generating daycare as points of contention.