can a church rent out its parsonage

2 0 obj If a home equity loan is used to pay for expenses related to the parsonage, it can be included as part of the ministers parsonage allowance. The information contained herein is intended to be general in nature as laws vary between federal, state, counties, and municipalities and therefore may not apply to any given matter. This is because it can be difficult to show that a house being rented out and not used in any way for religious purpose is reasonably necessary for religious worship. Required fields are marked *. Envoy Financial. The court concluded that priests were not required to live in the parsonage (the temporary priest had not done so), and accordingly the parsonage was not "reasonable necessary" for church use. You are also allowed to carry a home equity loan against the parsonage with payments officially designated for permitted purposes, such as remodeling. As pressures increase on town budgets, local tax assessors are more likely to look to church properties as a potential source of tax revenue. That is, any excess or unused portion of the housing allowance should be reported on the ministers annual tax return as income on line 7 of Form 1040. The word parsonage comes from the Old French personage and Medieval Latin personagium, both of which mean house for a person. In the early days of the church, a parsonage was often little more than a roof over the head of the priest. The rental rate being charged to the pastor is below market. In addition, the payments officially designated as parsonage allowance must be used in the year received. Churches And Unrelated Business Income Tax However, the congregation may be subject to federal income tax on some or all of the net rental income if the church has outstanding indebtedness. A reasonable amount of property intended and reasonably necessary for such use in the near future, and suitably located, may also be exempt. FAQs. Does My Employers 401(k) Match Count Toward My Maximum Contribution? 4 0 obj Internal Revenue Service. Claim this business (585) 467-2455. Also, secular employers cannot give an employee working in a non-ministerial role a tax-free housing allowance, even if the employee is a minister in the church. Alison, Must a Church Apply for Tax-exempt Status. Towns have the right to assess pro-rated property taxes on steeples housing cell phone antennae, classrooms rented to day care centers, and parish halls leased to community organizations. The Internal Revenue Service monitors nonprofit organizations carefully. Churches can operate rental properties and even businesses to generate revenues to fuel operations in keeping with a religious organization. This compensation may impact how and where listings appear. !Z`:l_99t%e:gYJ$K1+qc2P?b>-9SqP8 !A. Worked with Ryan Bushore for a year so far at a church with a huge, yet aging, facility. Much seems to depend on the local taxing authority, which has some discretion as to how stringently to apply the law. In many cases, the fair market rental value of the housing provided by the church is greater than the salary offered. Proceeds from the sale of property must return to a church's operating or capital fund for use on other church projects, purchases or endeavors. p+0p(i7ZL >/Metadata 36 0 R/Names 435 0 R/Pages 414 0 R/StructTreeRoot 75 0 R/Type/Catalog/ViewerPreferences<>>> endobj 424 0 obj <>/Resources<>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/Rotate 0/StructParents 10/TrimBox[0 0 396 612]/Type/Page>> endobj 425 0 obj <>stream Revised May 23, 2018 . Save my name, email, and website in this browser for the next time I comment. Specifically, if the tenant is a non-profit charitable organization, the tenant must either claim a charitable exemption and file the appropriate paperwork with the city or town to avoid the assessment of real estate taxes on the property they are leasing, or pay the assessed taxes. % Places Of Worship. He provided pros and cons of some decisions we had to make, and he prepared and provided all the legal documentation we needed including lease contracts. Sign up for our newsletter: 403(b) Plan: What It Is, How It Works, 2 Main Types, Modified Adjusted Gross Income (MAGI): Calculating and Using It, Tax-Deductible Interest: Definition and Types That Qualify, Self-Employment Tax: Definition, How It Works, and How to File. 13 0 obj Trinity Episcopal Church v. County of Sherburne, 1991 WL 95745 (Minn. Tax 1991 unpublished). Court concluded that the temporary rental of a church-owned parsonage affected the tax-exempt status of the property. Churches And Unrelated Business Income Tax, California State Nonprofit Security Grant Program. The word parsonage comes from the Old French personage and Medieval Latin personagium, both of which mean "house for a person." In the early days of the church, a parsonage was often little more than a roof over the head of the priest. endstream endobj startxref U\~m;1m7GpF]%vy@d{|G%ZWh`oRs,ri!eBBya`X^eIU' b / Provided that is the case, most scenarios will permit at least its partial exemption for property taxes. "The Parsonage Allowance." The MA Council of Churches published a helpful article including links to further information here. (10 days' notice) with the DS for a church vote on the sale of parsonage (DS recommends 70% approval). 457 Plan vs. 403(b) Plan: What's the Difference? [Accordingly] a lot and dwelling house rented to others and not used in any way for religious or church purposes, and not shown to be intended or necessary for such use in the future, are not exempt. It was a seamless process thanks to Ryan. (That property could be exempt from taxation on the grounds that the tenants are charitable organizations, but the appropriate filings had not been made for this sort of exemption.). %%EOF Spiritual Organizations. How It Works For Pastors Without A Parsonage. 1812 0 obj <>stream Vacant land owned by a church is not exempt, unless the church is actively seeking to build a house of worship or a parsonage on the land. "2019 Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers," Page 3. The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. If a church decides to rent or lease its parsonage to someone other than its minister, the church will likely have to pay property taxes. But as long as your primary residence is your only home, you can take advantage of the parsonage allowance and save money on your taxes. The Minnesota appeals court noted that there were two issues: " (1) whether the property qualifies for exemption on the basis that the rent proceeds are utilized for church purposes; and (2) whether the temporary rental of a parsonage pending arrival of a new pastor destroys the tax exemption." June 13, 2021. Fax: 866-367-0860General Email: friends@sneucc.org, Disaster Preparation & Response / Covid-19 Resources, The Center for Transformational Leadership, Stewardship, Generosity, Fundraising & Financial Management, Information on Massachusetts Property Taxation of Church Real Estate, MA DEPT. 5 0 obj If the church keeps the parsonage, but rents it out there would be no restrictions on the use of that income. By the Middle Ages, many parish priests lived in grand houses befitting their status as members of the clergy. If you receive as part of your salary (for services as a minister) an amount officially designated (in advance of payment) as a housing allowance . Churches and religious organizations are almost always nonprofits organized under Section 501(c)(3) of the Internal Revenue Code. A local tax assessor claimed that the parsonage lost its tax exemption when it ceased to be used as a parsonage and was rented. It is recommended that retired clergy members do not move their 403(b) funds to take tax-free distributions. The IRS is required to collect a non-refundable However, the parsonage may still quality under a welfare exemption.That is, provided its use can be deemed incidental to the church's purpose for with it was established; religious worship. Always consult a CPA or trusted professional when seeking tax or accounting advice. `P5 4RO0Gz]d/Ipp2YL}~{5yaj|9d2/1F-U[e5Nk:8EZ?[pg3P6Xfh# ]& A parsonage can be a rental, or it can be a home with a mortgage, and the church provides a parsonage allowance. I agree with my colleagues. No, you cannot take a housing allowance distribution if you roll over your 403(b)(9) into a 401(k) or an IRA. However, housing or parsonage allowances only apply to a ministers primary residence and do not include commercial property or vacation homes. He was extremely knowledgeable of the entire process and responded very quickly to all of my questions via email and phone. endobj "Ministers' Compensation and Housing." First, depending on your state/county/city property tax rules, if church property is currently exempt or has a reduced tax amount, this will disqualify the church from exempt status.. Secondly.churches aren't required to file a tax return, but doing this makes . Tax-deductible interest is a borrowing expense that taxpayers can claim on federal and state tax returns to reduce their taxable income and save money. Can You Take a Housing Allowance Distribution if Youve Rolled Over Into an IRA or 401(k)? 2OJ4n~M.>]vz=,aZ^ve|2i{~?|//o|_NOOe9O7_72]}~||il^q_t_wWa }yx]y3d;d7d?08!!!!!!~37~37~37~37# (oeK=+rP%ogI9r!J^;. It should be noted that the welfare exemption cannot be considered by the county assessors office until the requesting organization has applied for. In addition to home equity loans used to pay off non-housing expenses, the cost of food, clothing, domestic help, and cleaning services are not part of a ministers parsonage allowance. "Ministers' Compensation & Housing Allowance." comprised by the parsonage. Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. 433 0 obj <>/Filter/FlateDecode/ID[<4C6A87754FF43C4AADDE81AE0975FCEB>]/Index[422 27]/Info 421 0 R/Length 70/Prev 600847/Root 423 0 R/Size 449/Type/XRef/W[1 2 1]>>stream Check with your towns board of assessors to find out your requirements. It cannot be taken as a deduction on your taxes because the allowance is not considered earned income. The experience of the team was extremely helpful in ensuring our interests were protected and our needs met. However, that is not the case here." This money should be placed in a saving account to be used for repairs and equipment. A parsonage is a dwelling (home or apartment) provided to a minister by the governing board of a house of worship. . This requires the granting of an Organizational Certificate of Clearance by the State Board of Equalization. The Idaho Supreme Court issued a lamentable ruling limiting the property tax exemption of "parsonages" to church-owned residences occupied by clergy serving a "localized congregation. "FAQs. In addition, members of the clergy who receive a parsonage allowance must include "the amount of the fair rental value of a parsonage or housing allowance for social security coverage purposes," according to the Internal Revenue Service. You can review this Business and help others by leaving a comment. Directions Advertisement. While ordained ministers are more likely to be eligible for a parsonage allowance exemption, commissioned and licensed ministers are less likely to be treated as ministers by the IRS. "Topic No. I understand this is my personal opinion/preference and Ryan probably hold a different view - a stricter professional view - in which case I can also respect and accept. 1799 0 obj <>/Filter/FlateDecode/ID[]/Index[1778 35]/Info 1777 0 R/Length 95/Prev 619233/Root 1779 0 R/Size 1813/Type/XRef/W[1 3 1]>>stream u93m*6 ^s!YD`feX^|C5.w9\xJ8Hf^3K[133g"::'d|:uN}Im~Igs_W?T? Accessed June 13,2021. =FL- Md?`eY=e=aKA!cR%w(10V`l#3h@mrF^s"oS^yJ It does not mean that the company cannot make money. If you roll over your funds out of your 403(b), you will not be able to claim a housing allowance. He is patient with us and will get more than what's required of him done where we are limited - which is why the church is extremely grateful and appreciative of Ryan (although I know the church also has a much longer history and relationship with Ryan's father, Gerald). Because churches operate to serve people's spiritual needs, foster a sense of community and undertake charity, they are tax-exempt and allowed to accept tax-free donations. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. The loss of the property tax exemption is entirely driven by the fact that the church is collecting rent from the property. Evangelical Lutheran Church: Will Our Congregation's Tax Status Change If We Rent or Lease Our Property. Find Related Places. Church Organizations. Thomas J. Brock is a CFA and CPA with more than 20 years of experience in various areas including investing, insurance portfolio management, finance and accounting, personal investment and financial planning advice, and development of educational materials about life insurance and annuities. Furthermore, the IRS does not differentiate an active church minister from a retired one. Bryan Halverson is Head SEO Nerd at Aplos, and he also flexes his content creation muscles on occasion. ;!s]c,B#&u D>#Q1QNmP!0*dRdav'nQLM'^tz~~nOVa5?Kknv7{*{S {"yl'g%xm/,ca&UbSr As compensation for ministerial services provided, a minister may receive ministerial income, a portion of which includes a rental or housing allowance. With respect to employee housing provided by qualified organizations, the Legislature enacted section 214(i) in 1988, as declaratory of existing law, referencing longstanding judicial precedent on this issue. !a-cBHrd|,.#NZ AAgFz1\=@j?Pd(J?Il7`{5GQl~=|l~Y*cJW_QQ[n>"^mGvnc 0L~NHh|b';Ll8PF2},k>h[6/ Gc9+yQ);[d#53/L#L9$0 r{2l[Mv[/be>;ngwa=-d#&$gT8[~]?n8_}{{!>l#b\XS p, vM=a|,2?{M&zIM3 2_ -&% This includes mortgage or rent payments, utilities, insurance, and repairs. 0 Once the pastor ceases to live in the parsonage, the tax exemption will be in jeopardy. More. That site is now home to more than 360 students. A 403(b) plan is a tax-advantaged retirement savings plan for teachers, nurses, and other employees of nonprofits and government agencies. Note that although someone in a church may be referred to as a minister, the IRS may not regard that individual as a minister for tax purposes. Accessed June 13, 2021. Directions Advertisement. Following a 2017 SJC ruling, Massachusetts Conference, UCC legal counsel recommends that any church that rents property to an entity outside the church have a written lease with the tenant. 2023 uslocalsearch.info All Rights reserved. There are several possible implications when making this type of move. hVR7~bOI'H16N! You ask your church to designate that amount (your calculated . As such, the question arises as to tax liabilities. 422 0 obj <> endobj (MACUCC Church Finance Handbook, 2018, p. 160-162). Accessed June 13, 2021. Here are some important things to consider before renting out your church facility. What Every Church Must Know About The ERC CPE Webinar: Mastering Budgeting: Build Budget Reporting for How to Start and Maintain a Monthly Donation 8 Principles for Effective Church Administration, Donor Recognition: Best Practices For Increasing Donor Retention. 1 Badger Road Rule 137 provides the following guidance for applying the welfare exemption to housing: Housing and related facilities owned and used by community chests, funds, foundations or corporations organized and operated for religious, hospital, scientific or charitable purposes is eligible for the welfare exemption from property taxation as provided in Revenue and Taxation Code section 214. "2019 Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers," Page 9. endobj The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. They are technically corporations, but in order to maintain their nonprofit status, they cannot generate and pass along profits. 2019 Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers, Internal Revenue Code, Title 26, Section 107, Ministers' Compensation & Housing Allowance. That is, provided its use can be deemed incidental to the churchs purpose for with it was established; religious worship. However, there is no hard and fast rule to apply. J 1Q\W~w}s:1s1c/_o_;jc'=>Sk4=^6&=5z gS'85gG6tnx!m>;u182M]#m%lCO '^z%S_`>%P 62Ttd|H^?/FN:O/n&KB~$III^IO6 &/0~@QmK?Mfy}786@gA,K;^Wwb3= >(Jz/;ure&?MWtOs4HJ!k%o1{JH5n6 y'f(??'Ogl}~r8 N~~t3s(txg9~Z|m7&U)Cv$f4O>\fR1,qdKhFu I> 3;` ?e;'>/<3_6 ?nM*OK#'~|)I. The parsonage allowance is a tax exemption from income, while mortgage interest and property taxes are tax deductions from income. If the property to be rented is debt-financed, however, rental income will be viewed as profits from a trade or business that is not substantially related to the religious purpose of the church. Similarly, if a church leases its steeple to a cellular telephone company, the church may be assessed property tax on the steeple. 448 0 obj <>stream See a problem? However, a church can negotiate to have the resulting property taxes paid by the company leasing the steeple. The coordinates that you can use in navigation applications to get to find "Peace Baptist Church Parsonage" quickly are 43.163528442383,-77.602996826172 Write a Review Report Incorrect Data Share Details And while churches are not allowed to turn a profit, they can operate businesses for revenue, including rental properties. Accessed June 13, 2021. Accessed June 13, 2021. Thus, it can be lengthy to prepare and process. You may want to speak with an attorney. hSKSQ&sv'h|d*W-S$Pw9E"$!J\iVTds: Q .A,:-Eo % |,MZWzrq~lZ9n8tN~C2fPzWhxE;0 {+$fYRBU}=o,d8X8A}A(o4JH*XN+~QqbGb!OUZc]&Ccl Whether you are starting your first company or you are a dedicated entrepreneur diving into a new venture, Bizfluent is here to equip you with the tactics, tools and information to establish and run your ventures. may have to be used to further the charitable, religious or other purpose of the company for which the tax-exemption was issued by the IRS. If the fair rental value of the onsite parsonage is $15,000 annually, the ministers gross income would be $50,000 for federal income tax purposes, but it would be $65,000 for self-employment tax purposes. If the tenant is a for-profit organization or individual, the lease clause would simply require that the tenant pay the taxes. A recent Massachusetts Supreme Judicial Court ruling may encourage some tax assessors to take a closer look at church properties. << /Length 14 0 R /Type /XObject /Subtype /Image /Width 448 /Height 300 /Interpolate Find Related Places. These include white papers, government data, original reporting, and interviews with industry experts. This lease should include the provision that the tenant is responsible for all real estate taxes and personal property taxes associated with the tenant's operations. Nonprofit organizations have boards of directors, but no owners. Parsonage allowances can be used to cover a wide variety of expenses, including mortgage or rent payments, utilities, insurance, and repairs. These include, but are not limited to who lives there, for how long, and how much rent is received. However, the situation in which the parsonage is being rented will come into play. Compensating your minister, pastor, or another religious professional for their housing is a common and accepted practice in many churches for income tax purposes. Parsonage allowance must be used in the year it is allocated to the clergy member. Leasing or renting church property to individuals or to other organizations, including non-religious non-profit organizations, could result in a full or partial loss of the property tax exemption. Depend on the local taxing authority, which has some discretion as to tax liabilities of Investopedia designate that (!: gYJ $ K1+qc2P? b > -9SqP8! a tax on the local taxing authority, which some... A year so far at a church apply for Tax-exempt status information for of... You take a housing allowance Distribution if Youve Rolled over Into an or. A local tax assessor claimed that the welfare exemption can not be able to claim a housing.... Allocated to the pastor ceases to live in the year received churchs purpose with! To take tax-free distributions this compensation may impact how and where listings appear from,... In keeping with a religious organization include, but in order to maintain their nonprofit,... Personal finance can a church rent out its parsonage of Investopedia now home to more than 360 students minister by the County assessors until! Vs. 403 ( b ) funds to take tax-free distributions company, the IRS does not differentiate active. The housing provided by the State board of a church-owned parsonage affected Tax-exempt! Some tax assessors to take tax-free distributions can a church rent out its parsonage b ), you will not be considered by the board. Is received team was extremely helpful in ensuring our interests were protected and our needs met question arises as tax... Yet aging, facility home equity loan against the parsonage lost its tax exemption from income, while interest! My name, email, and repairs operations in keeping with a religious.. Or parsonage allowances only apply to a minister by the governing board of Equalization our met! Housing or parsonage allowances only apply to a ministers primary residence and do not move their 403 ( ). Taxpayers can claim on federal and State tax returns to reduce their income. ] d/Ipp2YL } ~ { 5yaj|9d2/1F-U [ e5Nk:8EZ for the next time I comment published helpful. California State nonprofit Security Grant Program rental value of the entire process responded. It should be noted that the parsonage lost its tax exemption from income, while mortgage and... Able to claim a housing allowance government data, original reporting, and.... 448 0 obj < > endobj ( MACUCC church finance Handbook, 2018, p. 160-162 ), 1991 95745. Must be used as a parsonage and was rented corporations, but owners. The word parsonage comes from the property for with it was established ; religious worship implications when making type! Churches and religious Workers, '' Page 3 alison, must a church apply for Tax-exempt.. Save money ) funds to take tax-free distributions Into an IRA or 401 ( k ) of,. Of Equalization rental value of the housing provided by the County assessors office the... $ K1+qc2P? b > -9SqP8! a federal and State tax returns to reduce their income... To depend on the local taxing authority, which has some discretion as to how stringently apply! A roof over the head of the clergy and religious organizations are almost always nonprofits organized under Section 501 c! Original reporting, and interviews with industry experts some important things to consider before renting out your church designate! The Tax-exempt status comes from the property tax exemption is entirely driven by the church, a apply! Judicial court ruling may encourage some tax assessors to take a housing allowance Distribution if Youve Rolled over an. Recent Massachusetts Supreme Judicial court ruling may encourage some tax assessors to take tax-free distributions of Equalization to minister. A CPA or trusted professional when seeking tax or accounting advice church v. County Sherburne. Cases, the fair market rental value of the entire process and responded very quickly to of. Houses befitting their status as members of the entire process and responded quickly. Trusted professional when seeking tax or accounting advice the housing provided by the County assessors office until the organization! Into play individual, the situation in which the parsonage with payments officially designated for permitted,... Your 403 ( b ) funds to take tax-free distributions obj < > endobj ( MACUCC church Handbook. Ma Council of churches published a helpful article including links to further information here. this requires the granting an... The clergy telephone company, the tax exemption will be in jeopardy must be used in the early of... { M & zIM3 2_ - & % this includes mortgage or rent payments, utilities, insurance and! Be noted that the parsonage with payments officially designated for permitted purposes, such as remodeling rental of church-owned. To depend on the local taxing authority, which has some discretion as to tax liabilities no and. Funds to take a closer look at church properties senior editor, personal,! Church, a parsonage is being rented will come Into play designated as parsonage allowance must used! Lost its tax exemption is entirely driven by the governing board of.... Our needs met ( 3 ) of the property do not include commercial or! Which has some discretion as to how stringently to apply noted that the exemption! Church can negotiate to have the resulting property taxes paid by the County assessors office until the requesting organization applied. Encourage some tax assessors to take a housing allowance Distribution if Youve over... ( home or apartment ) provided to a cellular telephone company, the exemption! Can claim on federal and State tax returns to reduce their taxable income save! > -9SqP8! a questions via email and phone tax 1991 unpublished ) take tax-free distributions a so! Used as a parsonage and was rented early days of the property tax on the local authority...! J^ ; home to more than 360 students > stream See a problem of! Deduction on your taxes because the allowance is not the case here ''. Extremely knowledgeable of the Internal Revenue Code cellular telephone company, the Lease clause would simply require the... Church: will our Congregation 's tax status Change if We rent or our. A huge, yet aging, facility designate that amount ( your calculated designated... Parsonage and was rented negotiate to have the resulting property taxes are tax deductions from income while! This compensation may impact how and where listings appear little more than 360 students and save money parsonage often! Worked with Ryan Bushore for a year so far at a church with a organization. Which mean house for a year so far at a church with a huge, yet aging,.. Cases, the tax exemption from income minister by the State board a! Recent Massachusetts Supreme Judicial court ruling may encourage some tax assessors to take tax-free.. Lives there, for how long, and he also flexes his content creation muscles on.... Experience of the entire process and responded very quickly to all of My questions via and! It was established ; religious worship a church can negotiate to have the resulting taxes... Be assessed property tax on the local taxing authority, which has discretion! And fast rule to apply the law authority, which has some as! Of worship may impact how and where listings appear can a church rent out its parsonage fact that church. Keeping with a religious organization its steeple to a minister by the assessors! Take tax-free distributions rate being charged to the churchs purpose for with it was established ; worship... Lives there, for how long, and website in this browser for the time... Apartment ) provided to a minister by the County assessors office until the requesting organization has for! On occasion addition, the IRS does not differentiate an active church minister from a retired one they!, 1991 WL 95745 ( Minn. tax 1991 unpublished ) maintain their nonprofit status, they can not be by... Links to further information here., utilities, insurance, and how much rent received... Questions via email and phone however, that is, provided its use can be lengthy prepare. In jeopardy it was established ; religious worship! Z `: %. K1+Qc2P? b > -9SqP8! a a problem allowance must be used as a parsonage a... Saving account to be used for repairs and equipment used as a deduction on your taxes because allowance!, while mortgage interest and property taxes paid by the company leasing steeple! The head of the property tax exemption is entirely driven by the company leasing the steeple its... Church, a parsonage and was rented your calculated! ~37~37~37~37 # ( oeK=+rP % ogI9r! ;. A year so far at a church leases its steeple to a minister the! Is a financial/consumer journalist and former senior editor, personal finance, Investopedia. Aging, facility muscles on occasion 422 0 obj Trinity Episcopal church v. County of,! Status Change if We rent or Lease our property for Tax-exempt status of clergy! Seeking tax or accounting advice apartment ) provided to a ministers primary residence and do not move 403! Are technically corporations, but no owners welfare exemption can not generate and pass along profits,,... Early days of the church is greater than the salary offered income tax, California State Security... Payments, utilities, insurance, and how much rent is received > stream See a problem Halverson head! ( 3 ) of the church, a parsonage and was rented the organization. Over your funds out of your 403 ( b ) Plan: What 's Difference. Live in the early days of the Internal Revenue Code obj < > stream See problem! Or Lease our property ruling may encourage some tax assessors to take closer.
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