“Simple ownership by a tax-exempt organization isn’t enough,’’ Lynam said. “It’s about use. And the church is not being used for worship.’’

The town of Whitman, Massachusetts has sent a local Baptist church its first property tax bill in its 188-year history, surprising and dismaying members of the nonprofit corporation overseeing the recently shuttered house of worship.

Whitman officials say they’re simply taking a page from the playbook of several Boston-area cities and towns, including Framingham, Natick, and Scituate that are already taxing closed Catholic churches in their communities.

Whitman Town Administrator Frank Lynam said officials review all local properties, both on and off the tax rolls, each spring…“Simple ownership by a tax-exempt organization isn’t enough,’’ Lynam said. “It’s about use. And the church is not being used for worship.’’

The church closed a year ago, when a dwindling congregation could no longer support the drafty building’s operation…

The town recently sent First Baptist its first quarterly tax bill, for $2,473, due by the end of this month…

First Baptist’s tax bill was based on Whitman assessors’ valuation of the property at $797,800, which all sides agree is probably too high. A second payment of $2,473 will be due in November, and in January, an “actual’’ tax bill, based on the latest property valuation, will be sent. Only at that point can the church’s nonprofit corporation appeal the tax amount, under the town’s abatement process.

“For the town of Whitman, we believe it’s just not the right thing,’’ Winnett said last week. “The assessors can decide whether to tax the church or not. We’ve donated many, many items to the town, and we even offered them right of first refusal on our building and waited seven months for them to make a decision.’’

Read More: http://www.boston.com/yourtown/budgetblues/2010/08/baptist_church_is_closed_but_i.html