Opinion ID: 1268867
Heading Depth: 3
Heading Rank: 6

Heading: Lutheran Apartment

Text: The Lutherans sought to exempt the Lutheran Apartment for tax year 1982. The 775 square-foot apartment is located in Our Savior's Lutheran Church Building. The superior court found that in tax year 1982 it was used for storage and reversed the exemption denial. The court held that if the Lutherans established on remand that it was used for church storage, then it was exempt as supporting property. The superior court erroneously overlooked the apartment's 1982 use as housing for visiting pastors and lay people. We have already established that the use of church property for housing visitors and volunteers is not an exempt religious purpose. See supra section V, D. If the apartment was more than occasionally used for such housing, the de minimus exception would not apply and the apartment would be nonexempt. This and the storage determination must be decided on remand. Accordingly, we affirm the superior court's remand order for the Lutheran Apartment (tax year 1982).