Walz vs. New York: Violation of the Establishment Clause of the First Amendment
Student #2
U.S. Government B3
Section 1: Overview
In November of 1969, Frederick Walz, owner of property in Richmond County, New York, sued the New York City Tax Commission on the grounds that property tax exemptions for religious organizations (i.e. Churches, Synagogues) indirectly forced him to support said organizations. The case, Walz v. Tax Commission of City of New York, addressed the issue of if property tax exemptions violated the Establishment Clause of the first amendment. The case was decided May 4, 1970 and the ruling served to reinforce the opinion that the purpose of such tax exemptions is not to inhibit or advance religion. Not only does the tax-exempt status of religious organizations force taxpayers to indirectly support them, but also to support the political stances and opinions of said organizations.
Section 2: Facts of the Case Frederick Walz owned property in the state of New York. The New York Constitution allows religious bodies exemption from state property tax. Walz argued that this exemption forced him to indirectly support these religious organizations as he was paying more to compensate for the fact that they did not pay any. Furthermore, he argued that this exemption violated the First and Fourteenth amendments.
Section 3: Legal Issues and Problems Presented by Case Walz saw the tax exemption for religious organizations as forcing him to indirectly support said organizations as he had to pay more property tax as the organizations were not taxed at all. Does this exemption really force Walz to contribute to religious organizations? Was the Tax Commission’s exemption aimed at supporting religious organizations? Does such a tax exemption violate the separation of church and state guaranteed by the First Amendment? If so, then does it also violate the Fourteenth Amendment as New York is defying federal law? Would the taxation of religious organizations violate the First Amendment? Would taxation of religious
U.S. Government B3
Section 1: Overview
In November of 1969, Frederick Walz, owner of property in Richmond County, New York, sued the New York City Tax Commission on the grounds that property tax exemptions for religious organizations (i.e. Churches, Synagogues) indirectly forced him to support said organizations. The case, Walz v. Tax Commission of City of New York, addressed the issue of if property tax exemptions violated the Establishment Clause of the first amendment. The case was decided May 4, 1970 and the ruling served to reinforce the opinion that the purpose of such tax exemptions is not to inhibit or advance religion. Not only does the tax-exempt status of religious organizations force taxpayers to indirectly support them, but also to support the political stances and opinions of said organizations.
Section 2: Facts of the Case Frederick Walz owned property in the state of New York. The New York Constitution allows religious bodies exemption from state property tax. Walz argued that this exemption forced him to indirectly support these religious organizations as he was paying more to compensate for the fact that they did not pay any. Furthermore, he argued that this exemption violated the First and Fourteenth amendments.
Section 3: Legal Issues and Problems Presented by Case Walz saw the tax exemption for religious organizations as forcing him to indirectly support said organizations as he had to pay more property tax as the organizations were not taxed at all. Does this exemption really force Walz to contribute to religious organizations? Was the Tax Commission’s exemption aimed at supporting religious organizations? Does such a tax exemption violate the separation of church and state guaranteed by the First Amendment? If so, then does it also violate the Fourteenth Amendment as New York is defying federal law? Would the taxation of religious organizations violate the First Amendment? Would taxation of religious