WASHINGTON -- An evangelist who lost a bid for Congress in Arkansas last month wants officials in Texas to restore the property tax exemption that they revoked during the campaign.
The Rev. Randy Caldwell, a Republican who received 20.1 percent of the Arkansas vote in the 4th Congressional District primary May 22, filed a property tax appeal with officials in Galveston County, Texas, on May 23.
His ministry's 4,405-square-foot house in League City, he said, should still be classified as a "clergy residence." Without it, taxes for 2017 would've been $10,155.19.
Officials with the Galveston Central Appraisal District canceled the exemption in April after the Arkansas Democrat-Gazette inquired about the tax status.
Caldwell, who said God had directed him to run for office, was defeated in the primary by the incumbent, U.S. Rep. Bruce Westerman of Hot Springs.
During the campaign, Caldwell said Randy Caldwell Ministries had been based in Cabot since 1995 and that he was a resident of Garland County.
But he wants the appraisal district to waive the taxes in Texas, stating that the property where his daughter resides "falls under the clergy residence exemption."
The home was appraised at $403,480.
"Kyla Caldwell, executive director of Randy Caldwell Ministries, lives at this home, and has lived there since 2003," he wrote in the appeal. "In addition, Randy Caldwell, a traveling minister who frequents this part of Texas, spends nights at the home and uses it as his Texas base of operations, as needed."
Under Texas Property Tax Code Section 11.20, a ministry can claim an exemption for a clergy residence it owns if it is "reasonably necessary for use as a residence." In order to qualify, it must be "used exclusively as a residence for those individuals whose principal occupation is to serve in the clergy of the religious organization."
Caldwell said he wishes to appear, in person, before the appraisal review board when his protest hearing is held, and he asked that he be sent a copy of the board's hearing procedures.
The evangelist purchased the house in 2003 and donated it to his ministry in December 2007, enabling it to qualify for tax-exempt status. In January 2011, Caldwell signed a warranty deed conveying the house from the ministry back to himself.
Three months later, he signed a quitclaim deed returning the house to Randy Caldwell Ministries Inc.
Glen A. Yale, a San Antonio attorney who advises tax exempt organizations, said appraisal districts closely scrutinize requests for exemptions.
Metro on 06/06/2018