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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Listmates:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Any real property tax gurus out there, or tax exempt types who have dealt with property tax issues?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Here’s the hypothetical: Landlord who is a non-exempt LLC wishes to lease a building to a church for use in its church operations. Clearly if the church owned the property and used it as a church it would be exempt from real property tax. Everything I’ve seen before indicates a non-exempt landlord leasing to a church does not get the exemption. <br><br>But I was shown a form for applying for the exemption that contains this language:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>“Generally, ownership by a nonprofit entity is required to qualify for exemption. However, some statutes allow nonprofit organizations to lease property and remain eligible for exemption. In these cases the lease must transfer the responsibility for the property taxes to the nonprofit.”<br><br>Has anyone dealt with this? What does it even mean? How can you transfer responsibility to someone who isn’t responsible? Will a standard triple net lease work?<br><br>Any ideas?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>John J. Sullivan<o:p></o:p></p></div></body></html>