Ozark Avalon: Property Tax

The Ozark Avalon Church of Wicca is pleased to announce the positive resolution of a property tax dispute, which has continued for two years. On August 8, 2001, the State Tax Commission of Missouri set aside a previous decision of the Cooper County Board of Equalization upholding the determination of Cooper County tax assessor Jim Lachner that Wicca is not a religion as defined by Missouri law. Among other things, Chief Hearing Officer W. B. Tichenor found that "Complainant's (Ozark Avalon) evidence was substantial and persuasive to rebut the presumption of correct assessment by the Board of Equalization. The subject property is actually and regularly used exclusively for religious worship and for purposes purely charitable and not held for private or corporate profit." Ozark Avalon's volunteer clergy, Rose Wise and R. Tom Dixon III, report themselves satisfied with this decision. Ms. Wise states, "We are happy that Wicca is now recognized at all levels of government and hope this decision paves the way for other Pagan churches in Missouri and other states." Mr. Dixon adds, "Wicca is a living religion, and one of the fastest growing religions in the US. By some estimates, there are several million Pagans worshiping in this country alone."

Ozark Avalon incorporated as a Church of Wicca on October 31, 1997, in the state of Missouri (charter N00057641) and received recognition by the Internal Revenue Service as a 501(c)(3) religious organization on July 27, 1999. In December, 1999, Ms. Wise, as the Ozark Avalon treasurer, applied for property tax exemption for all property owned by Ozark Avalon, presently 87 acres. Despite the church's respectable paper trail, Mr. Lachner classified the property as agricultural, not tax-exempt, in May, 2000. Based on less-than-satisfactory interactions with Mr. Lachner, church representatives suspected religious discrimination and took appropriate action. Ms. Wise and Ozark Avalon's president/secretary, Mr. Dixon, first appealed the denial of property tax exemption at a meeting of the Cooper County Board of Equalization held July 24, 2000. Both Ms. Wise and Mr. Dixon explained the theology and practice of nature religions in general and the Ozark Avalon Church of Wicca in particular. Letters of support from various church members were also reviewed. The board, composed of the Cooper County Tax Commissioners, upheld Mr. Lachner's judgment that Ozark Avalon was not a church, and so notified the Ozark Avalon clergy with a letter on July 29. The board declined to provide a reason for its action. The dispute was then appealed to the State Tax Commission of Missouri.

The Chief Hearing Officer of the State Tax Commission further notes, "All of the activities which are conducted by the church on the church site are interwoven within the religious practices and beliefs of Ozark Avalon. All of the activities which are conducted at the monthly worship services, the special holiday retreats and other events held on the church site are comparable to any number of activities which would be conducted at various church camps of what would be recognized generally as mainline Protestant denominations throughout Missouri," and "It is clear that the religious activities of Ozark Avalon require a different type of facility, specifically open air, out of doors, than what Catholics, Baptists or Methodists might need." These and other observations show considerable promise in terms of recognizing the rights of alternative religious institutions.

During all of this, the Ozark Avalon congregation and community rallied admirably to support church officials in their efforts to obtain the exemption. The church has over 70 members, primarily from Missouri. Donations helped defray costs, many individuals wrote letters detailing how both the land and the volunteer clergy serve their spiritual needs, and several also made themselves available as witnesses. Ms. Wise and Mr. Dixon extend their thanks to everyone who has joined in the process of securing this tax exemption. Because the final bill was about double what the lawyer had expected, the church is still under significant financial strain from pursuing the case; Ozark Avalon welcomes further donations to assist in returning the church to normal financial operations. Though challenging to all involved, this dispute has ultimately strengthened the community.

This press release was written for Ozark Avalon by Elizabeth Barrette on August 22, 2001. You may forward this release to any appropriate venue so long as you keep it and this notice intact. Please do not forward after November 1, 2001, except for use as a reference in subsequent cases or discussions about Pagan legal issues.

The full decision of the Missouri State Tax Commission (a 24 page legal document) may be seen here.

Church of Ozark Avalon Wins Property Tax Case