This amicus brief was filed on June 28, 2016 in support of the taxation of a vacant plot of land that was the location of a church. The lot was once the site of St. Raphael’s Cathedral as well as a dilapidated school building that was torn down. Because the conjoined lot was vacant, the city began taxing the property in 2012. That prompted the church to add a “Way of the Cross” walking path with plans to rebuild the church at some point. The church then claimed the property was tax exempt because it was being used for religious purposes.
FFRF’s brief argued in favor of the city of Madison levying taxes on the property. It further explained that because the property was vacant and merely being held for future development, it did not qualify for a tax exemption under Wisconsin law.
