Significance: This ruling further defined the separation of church and state. The Court ruled that tax-exempt status for religious organizations was legal because it kept government’s involvement with religion at a minimum.
Background: Frederick Walz, an owner of real estate in New York, challenged a state law that granted property tax exemptions to religious organizations. Walz argued that by granting these exemptions, the tax commission indirectly required him to make a contribution to these organizations. Walz therefore argued that such exemptions violated the First Amendment protection against the establishment of religion.
Decision: This case was argued on November 19, 1969, and decided on May 4, 1970, by a vote of 7 to 1. Chief Justice Warren Burger spoke for the Court, which ruled in favor of the tax commission. The Court judged that even though the establishment clause did not tolerate government support of religion, it did not allow the government to interfere with religion. In this particular case, the legislative goal of the tax exemption was to prevent the exercise of religion from being burdened by private property taxes. By exempting religious organizations from paying taxes, the law minimized involvement between church and state.
Excerpt from the Opinion of the Court: “The general principle deducible [concluded by reasoning] from the First Amendment and all that has been said by the Court is this: that we will not tolerate either governmentally established religion or governmental interference with religion.”
