| Litigants: | Walz v. Tax Commission |
| Arguedate: | November 19 |
| Argueyear: | 1969 |
| Decidedate: | May 4 |
| Decideyear: | 1970 |
| Fullname: | Walz v. Tax Commission of the City of New York |
| Usvol: | 397 |
| Uspage: | 664 |
| Parallelcitations: | 90 S. Ct. 1409; 25 L. Ed. 2d 697; 1970 U.S. LEXIS 43 |
| Prior: | Summary judgment affirmed by New York Court of Appeals, 24 N.Y.2d 30, 246 N.E.2d 517 (1969); probable jurisdiction noted, . |
| Oralargument: | https://www.oyez.org/cases/1969/135 |
| Holding: | Grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment. |
| Majority: | Burger |
| Joinmajority: | Black, Harlan, Brennan, Stewart, White, Marshall |
| Concurrence: | Brennan |
| Concurrence2: | Harlan (in judgment) |
| Dissent: | Douglas |
| Lawsapplied: | U.S. Const., Amends. I and XIV |
Walz v. Tax Commission of the City of New York, 397 U.S. 664 (1970), was a case before the United States Supreme Court. The Court held that grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment. It was the first case to articulate the "excessive entanglement doctrine" that one year later became the third prong of the Lemon test.
New York law granted property tax exemptions to religious organizations for religious properties used solely for religious worship.
The plaintiff, Frederick Walz, an owner of real estate in Staten Island, New York, brought suit in the New York Supreme Court, Special Term, seeking to enjoin the New York City Tax Commission from granting these exemptions. The plaintiff contended that the exemptions indirectly required him to make a contribution to religious bodies and thereby violated the religion clauses of the First Amendment.
Rejecting this contention, the New York Supreme Court granted the defendant's motion for summary judgment and dismissed the complaint. The Appellate Division of the Supreme Court[1] and the New York Court of Appeals[2] affirmed.
The United States Supreme Court affirmed, in an opinion by Chief Justice Warren Burger, expressing the views of five members of the court.
The Court held that there was no nexus between these tax exemptions and the establishment of religion, and that federal or state grants of tax exemption to churches did not violate the First Amendment:
(1) exemptions were granted to all houses of religious worship within a broad class of property owned by nonprofit, quasi-public corporations which included hospitals, libraries, playgrounds, and scientific, professional, historical, and patriotic groups, and the legislative purpose was thus not aimed at establishing, sponsoring, or supporting religion, and
(2) the exemptions for religious organizations created only a minimal and remote involvement between church and state, and far less of an involvement than would be created by taxation of churches, and the effect of the exemptions was thus not an excessive government entanglement with religion. The grant of a tax exemption was not sponsorship of the organizations because the government did not transfer part of its revenue to churches but simply abstained from demanding that the churches support the state. The exemption created a more minimal and remote involvement between church and state than did taxation because it restricted the fiscal relationship between church and state and reinforced the desired separation insulating one from the other.
Justices Brennan and Harlan, each in a separate opinion, while concurring in the court's conclusion that the tax exemptions did not violate the First Amendment, would reach this conclusion by applying different criteria from those applied by the court.
Justice Douglas would have held that the tax exemptions for religious organizations violated the Establishment Clause of the First Amendment.