The approximately five-acre property nestled between the Santa Barbara Mission and Santa Barbara Museum of Natural History has made headlines in the past year. The property’s owners are proposing an eight-story housing project under builder’s remedy, the provision of state housing law that allows developers to bypass zoning restrictions if they include affordable units. Those owners, known as The Mission LLC, filed legal action against Santa Barbara County last month regarding property tax payments. Currently, county records show The Mission LLC owes approximately $198,600 in property taxes.
In a writ of mandate filed on June 4, The Mission LLC argues that it is exempt from property taxes because it leases to a church, the Unitarian Universalist Mission.
“The property has been used by various religious entities for religious activities and worship for approximately a century. These activities occur at least a few times a month with the intention of having more frequent use in the future,” the writ of mandate states.
The Unitarian Universalist Mission does not have a website nor contact information easily accessible online. The Unitarian Society of Santa Barbara said that it has no affiliation with the group.
California’s constitution exempts buildings and land used exclusively for religious worship from paying property taxes. Religious organizations — first to the Episcopal Sisterhood of the Holy Nativity and then the Order of the Holy Cross in Santa Barbara — owned and practiced worship on 505 East Los Olivos Street since the 1950s. The Order of the Holy Cross in Santa Barbara closed its monastery and sold the property in 2021.
In a court document, Santa Barbara County denies The Mission LLC’s allegations that the county is refusing to comply with California tax code. The county’s response said the property is not used exclusively for religious worship. A document from the county Assessor’s Office dated last October found the exemption claim requirements had not been met, as the property was vacant and unused.
The Unitarian Universalist Mission’s chief officers are Craig and Stephanie Smith. Real-estate advisor Ben Eilenberg has electronically signed the church’s filing documents. Eilenberg is listed as The Mission LLC’s manager in the project’s preliminary housing applications, and electronically signed the LLC’s filings with the California Secretary of State. The Smiths and Eilenberg are linked to another builder’s remedy project on Grand Avenue.
As for the Mission LLC’s property, its application was deemed complete by the City of Santa Barbara on July 3.
