The Golden Dawn Tabernacle, also known as Tabernaculo Emanuel, has property tax exempt status for some of its properties, according to the Pima County Assessors office. However, it is worth noting that the church does not have a 501(c)(3) filing with the IRS, which is typically required for tax-exempt status for religious organizations.
The church requires its members to pay a 10% tithe on their incomes, and it is unclear how this income is used by the church. The church reportedly owns a large number of properties, some of which are not used for church purposes or as pastor residences. It is worth investigating how these properties are acquired and managed by the church.
Arizona law on property tax exemption: 42-11109. Exemption for religious property; affidavit - "Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit."
https://www.azleg.gov/ars/42/11109.htm
There is an annual property tax exemption that is required to be filed every year.
Screenshot of tax reportable real estate for Tabernaculo Emanuel below. https://www.to.pima.gov/propertySearch/
Tabernaculo Emanuel has 5 parcels that come up in the Pima County Parcel Lookup site. However, these parcels add up to 14 unique addresses and properties. https://gis.pima.gov/maps/landbase/sumaries.cfm?name=TABERNACULO+EMANUEL+
Property Research
3491 W Mockingbird Lane, Tucson, AZ 85713 Property
3491 W Mockingbird Lane, Tucson, AZ 85713 is the former home of Pastor Isaac Noriega. He sold it to Samuel and Sandra Rojas on 05/09/2011 for $400,000. A public record of this transaction can be found here: https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=5931821&ImageType=5
Samuel and Sandra Rojas then sold it to Isaac's son Matthew Jonah Noriega and Tabernaculo Emanuel on 03/31/2018 as a 50/50 split for $411,000. A public record of this transaction can be found here: https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=7902542&ImageType=5
Zillow listing of this home can be found here: https://www.zillow.com/homedetails/3491-W-Mockingbird-Ln-Tucson-AZ-85713/8489945_zpid/
There is a business registered to this address called Eternity Electric, LLC that is owned by Samuel Rojas as documented by the BBB link below and screenshot of Samuel Rojas' LinkedIn profile as recently as February 2022, after the home was sold to Matthew Jonah Noriega and Tabernaculo. Side note: It is worth noting that the fact that Samuel Rojas has a LinkedIn profile indicates that he has access to the internet and possibly a smartphone, which are both prohibited by the Church Rules. However, due to his elevated position in the church and his high level of tithing, he may be able to get away with breaking these rules.
https://www.bbb.org/us/az/tucson/profile/electrician/eternity-electric-llc-1286-20086957
The following pictures show 3491 W Mockingbird Lane, a large house with 5 bedrooms and 5 bathrooms, totaling 5,599 square feet. It is unclear who currently lives in this house, but it is obvious that the pastor and his family have benefited financially from the church's tithing income.
It is unclear how this property is currently receiving a non-profit church tax exemption, as it is reportedly registered as the location of a for-profit business. This discrepancy may be worth investigating further with the Pima County Treasurer's Office & Pima County Assessor's office.
3855 W Alvaro Road, Tucson AZ 85746 Property
This property was quit claimed to Tabernaculo Emanuel August 8th, 2020 by Isaac's relatives Clemente Noriega III and Angelica V. Noriega. Below is the public record of this transaction. On September 19th, 2020, Clemente Noriega III and Angelica V. Noriega filed for bankruptcy. Is this a coincidence or is Isaac Noriega using church member tithing donations to bail out his relatives?
Public record of quit claim transaction: https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=8592709&ImageType=5
Clemente & Victoria Noriega public bankruptcy record: https://unicourt.com/case/pc-bk5-clemente-noriega-iii-and-angelica-v-noriega-1167741
Zillow link of this property: https://www.zillow.com/homedetails/3855-W-Alvaro-Rd-Tucson-AZ-85746/89833534_zpid/
It is worth noting that this property was previously sold for $300,000 in September 23rd, 2020 by Joseph Israel Torres (son in law to Pastor Isaac Noriega) to Clemente and Angelica Noriega.
There is also a Painting Business called Paloma Painting that is run out of this property.
This property is currently not tax exempt.
5882 S Wood Crest Dr, Tucson, AZ 85746
This property was quit claimed to Tabernaculo Emanuel on December 22nd, 2011 by David Koss. Below is the public record of this transaction. This home is currently used for housing congregants.
https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=6067396&ImageType=5
Zillow link: https://www.zillow.com/homedetails/5882-S-Wood-Crest-Dr-Tucson-AZ-85746/8565014_zpid/
This property is currently not tax exempt. It also appears that the church is delinquent on paying the 2021 property taxes that are past due.
Parcel 138-17-047C Properties
On the the Pima Country Treasurer's website, this shows up with 301 E Los Reales Road address as that is the original and primary address that the church uses or 414 E Elvado Rd address. The key thing to note is the parcel number 138-17-047C. Over time, the church has been purchasing the surrounding property around 301 E Los Reales. The church currently owns a total of 10 properties that have been rezoned and combined under Parcel 138-17-047C. Because there are so many buildings on these properties (such as the elder residential compound), there are total of 34 addresses for this parcel as shown below.
34 addresses were found for parcel 138-17-047C. Listed alphabetically by street name, building number and unit number.
https://gis.pima.gov/maps/landbase/ParcelBldgUnit.cfm?parcel=13817047C
Documentation of all rezoning and permit activity: https://pro.tucsonaz.gov/parcel_search/13817047C
All of these properties on Parcel 138-17-047C are currently tax exempt for Tabernaculo Emanuel.
3131 S Shiela Avenue, Tucson AZ 85735 Property
Tabernaculo Emanuel purchased this home on June 21st, 2021 for $355,000 in cash.
Warranty Deed: https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=8861593&ImageType=5
Affidavit: https://www.recorder.pima.gov/PublicServices/PublicDocPreview?InstrumentID=8861593&ImageType=4
Zillow link: https://www.zillow.com/homedetails/3131-S-Shiela-Ave-Tucson-AZ-85735/8596081_zpid/
Below are some pictures of the home. The church is using this house to house congregants.
This property is currently not tax exempt.
More coming soon...
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Noriega Family Properties - Mockingbird Estates - Golden Dawn Tabernacle Church Research — December 29, 2022
[…] Church Properties & Tax Exempt Status […]
Church Finances - Tithings, Offerings & Enforcement - Golden Dawn Tabernacle Church Research — January 14, 2023
[…] Church Properties & Tax Exempt Status […]
What Isaac Noriega giveth, he taketh away - Golden Dawn Tabernacle Church Research — February 4, 2023
[…] Church Properties & Tax Exempt Status […]
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