Green v. Church of Jesus Christ of Latter-Day Saints, 59 A.3d 1001

Maryland § 7-204 exempts property used exclusively for religious purposes, including a parsonage or convent.
Church sought exemption for a 44-unit Kensington apartment complex housing ordinance workers who perform temple duties full-time for two years.
The complex housed 50–60 workers; rents subsidized to offset operating costs.
Exemption previously granted in 1980 but rescinded in 2008 after county review.
Tax Court denied the exemption; Circuit Court reversed; this Court remands for Tax Court to apply a broader convent definition under § 7-204; parsonage issue left undecided.

Issue	Plaintiff's Argument	Defendant's Argument	Held
What defines ‘convent’ in § 7-204.	Church argues Tax Court used too narrow a definition.	Supervisor argues convent requires vows and monastic-like life.	Convent defined broadly; apartment complex qualifies as a convent; remand for Tax Court to grant exemption.
Whether the Tax Court’s construction of convent merits deference.	Tax Court misapplied law; deference not warranted.	Tax Court’s interpretation should be given some deference as agency construction.	Court rejects deference to Tax Court on this legal interpretation and provides independent definition of convent.

Morning Cheer, Inc. v. Bd. of County Comm’rs., 194 Md. 441 (Md. 1950) (exemption for religious use; any property actually used for religious purposes is exempt)
East Coast Conference of the Evangelical Covenant Church of America, Inc. v. Supervisor of Assessments, 40 Md.App. 213 (Md. 1978) (definition of parsonage requiring a local congregation; local minister concept)
Murray v. Comptroller of the Treasury, 241 Md. 383 (Md. 1966) (atheistic group exemption; interpretive context of exemptions)
Keeler v. Bd. of Trs. of the Fire & Police Employees’ Ret. Sys. of the City of Baltimore, 362 Md. 198 (Md. 2001) (strict vs. fair construction of exemptions; context of use)