Case: U.S. District Court Dismisses Taxpayer’s Challenge to Denial of Religious Property Tax Exemption

The U.S. District Court for the Middle District of Florida, Tampa Division, dismissed the taxpayer’s challenge to the denial of a religious property tax exemption due to lack of subject matter jurisdiction. Taxpayer, a pastor, sought to challenge the denial of a religious exemption for property held in trust. The court held that the Tax Injunction Act barred federal jurisdiction because the requested relief would enjoin, suspend, or restrain the assessment of state taxes, and Florida provided an adequate state remedy. The court rejected the taxpayer’s argument that the exemption determination was not an “assessment” under the Act, finding it ...