NY Judge Says Queens Church Must Prove Tax Break Eligibility

A New York high court judge said during oral arguments Monday that a church has the burden to show it’s eligible for a property tax exemption, rather than requiring a town to first show zoning laws were violated.

That dispute involves whether to uphold a lower court decision that the town of Callicoon, N.Y., failed to prove a Queens, N.Y. church’s use of a property as a retreat violated zoning laws.

During oral arguments, Judge Jenny Rivera said First United Methodist Church must prove it’s eligible for a tax break by showing how it complied with zoning restrictions. The restrictions ...