Sold as a Church, Taxed as a Business: A Connecticut Town Wants $142,708 From the Buyer of a 1864 Baptist Church

• Wilton, Connecticut, is seeking $142,708.89 in back taxes on the former Wilton Baptist Church
• The 1864 building was sold in July 2021 for $500,000 to 254 Danbury Road EAT, LLC
• The town says the religious exemption should have ended when the church sold
• The buyer had proposed 10 condos preserving the church exterior

When a church sells its building, its tax exemption does not go with it. That principle is at the heart of a dispute in Wilton, Connecticut, reported by GOOD Morning Wilton in September 2025. The town is seeking $142,708.89 in back property taxes from 254 Danbury Road EAT, LLC, which bought the former Wilton Baptist Church for $500,000 on 29 July 2021.

The church building dates from 1864. The company’s manager, William D. Earls, is a local architect, author and trustee of the Wilton Historical Society. When he bought it, he promised to protect it: “This building is going to be saved. The building is beautiful, obviously very beautiful, and an important historical landmark. It’s imperative that it be preserved.” He proposed converting it into 10 condominiums of three to five bedrooms while keeping the exterior.

The problem was that the property continued to be treated as tax-exempt after the sale. The town’s figures show $55,816.72 owed for 2021, $57,857.10 for 2022 and $29,034.97 for the first 2023 instalment. In September 2024 the assessor, Hollie Rapp, wrote: “It has come to my attention in reviewing our records that you have been receiving exempt status on the above-mentioned property.” The town filed suit in Stamford Superior Court on 23 October 2024.

Town administrator Matt Knickerbocker set out the town’s view: “When the property was owned and used as a church, it was exempt from property taxes. But after it was sold for the potential use of a commercial enterprise, the religious exemption should have been lifted immediately.”

The case is a reminder that a church building’s tax status depends on its owner and its use. Buyers can face large bills if an exemption lingers by mistake, and the sums can grow quickly over several years.

In Jamaica, churches have long debated property tax relief on places of worship. The Wilton case offers a lesson for both sellers and buyers there and in the diaspora: once a church changes hands or stops being used for worship, check its tax status straight away with the tax authorities, so that no one is left with years of unexpected arrears.

Follow Jamaica Homes on Youtube @jamaicahomes and Instagram @jamaica_homes and on Facebook @jamaicahomesnews Send us a message or email us at onlinefeedback@jamaica-homes.com or editor@jamaica-homes.com