Terrell Gibson, representing Thy Kingdom Come Ministries, came before the Washington County Board of Supervisors to discuss the tax-exempt status of the ministry which had recently been revoked.
Board attorney Willie Griffin advised the board not to get involved because the tax-exempt status issue was currently pending before the Chancery Court.
Gibson said Griffin was only partially accurate.
“There was a matter before the court, but it was not the church's tax-exempt status, but instead it was the county's previous illegal sale of the ministry’s property,” Gibson said. “The court has already ruled in favor of Thy Kingdom Come Ministries, and deemed the county's sale as illegal and that it must be set aside.”
The church was ordered to pay back taxes, but, despite the ruling, Gibson said, the county has not provided the church with the necessary tax payment amounts, as ordered by the court.
Griffin told Gibson that in 2021 the board revoked the tax-exempt status after the tax assessor investigated and found the church was profiting from rent, which is a clear violation of law.
Gibson asked where the report from the investigation was because he said he had never seen it nor any other documentation from the board.
“If you look at the minutes from April 5, 2021, the only reference to Thy Kingdom Come Ministries, is that it was postponed,” Gibson said. “We received no notice of the tax-exempt status being removed.”
According to Gibson the church had been operating as a religious entity before 2010 and was renting out the building to another church due to the owner being out of town excessively.
Gibson said the property remained a church and should have retained its tax-exempt status.
Again, Griffin argued generating rental income disqualifies the property from being tax-exempt because it is considered a commercial activity.
Griffin said the revoking of the tax-exempt status was an appealable decision, but because the church did not appeal, the decision stands.
Gibson said there was no written notice of denial, which he considered a denial of due process.
Griffin argued that the burden of proving entitlement to tax-exempt status lies with the property owner.
Griffin maintained his stance that renting the property for profit is what had jeopardized the tax-exempt status,
“It’s like renting out a house,” Griffin said.
District Three Board Supervisor and President Carl McGee ended the discussion by saying no further action would be taken until the court resolves the issue.
“Once a court decision is reached,” McGee said. “Thy Kingdom Come Ministries can return to the board for further discussion.”
