DECISION AND ORDER INTRODUCTION Pro se plaintiff Dean J. Sandstrom (“Plaintiff”) brings this action against defendants Chautauqua County Executive Paul Wendell, Jr., Chautauqua County Director of Real Property Services Kim A. Meleen, Assistant Chautauqua County Attorney Todd Thomas, Town of Carrol Tax Collector Susan Rowley, Town of Carrol Tax Assessor Tera Darts, and City of Jamestown Tax Assessor Lisa Volpe (collectively “Defendants”). (Dkt. 1). Plaintiff initially filed the lawsuit on behalf of himself and The Church of Holy Redemption (“the Church”). The Court advised the Church that, as a non-profit association, it could not proceed pro se and needed to retain counsel if it wished to pursue the claims asserted in this matter. (Dkt. 2). Plaintiff filed a motion for reconsideration (Dkt. 13), which was denied (Dkt. 16). When the Church failed to retain counsel by the extended deadline, its claims were dismissed. (See id.). Plaintiff then filed a motion to join the Dean Joseph Sandstrom Trust (“the Trust”) as a plaintiff. (Dkt. 18). The Court denied the motion without prejudice because Plaintiff did not provide a proposed amended pleading explaining the basis for joinder of the Trust, and further advised that the Trust could not appear in the case without representation by counsel. (Dkt. 19). Presently before the Court is a motion to dismiss the complaint filed by defendants Tera Darts, Kim A. Meleen, Todd Thomas, and Paul Wendell, Jr. (collectively “County Defendants”). (Dkt. 14). Plaintiff filed a response in opposition on August 22, 2023 (Dkt. 21), and County Defendants filed a reply on September 5, 2023 (Dkt. 23). For the reasons set forth below, County Defendants’ motion is granted and the claims against those defendants are dismissed without prejudice.1 BACKGROUND The following facts are taken from Plaintiff’s complaint. (Dkt. 1). As required at this stage of the proceedings, the Court treats Plaintiff’s factual allegations as true. The Church is a religious institution in Western New York that owns real property that is used for religious exercises and community services and Plaintiff is the Church’s pastor. (Id. at
16, 17, 27). On December 12, 2015, Plaintiff created the Trust, a private charitable trust. (Id. at 34). On December 15, 2016, Plaintiff incorporated the Church, named the Church as beneficiary of the Trust, and issued 100 percent of the rights to distribution of the Trust estate to the Church. (Id. at 35). The Church owns two real properties, one located at 341 Wiltsie Road, in Frewsburg, New York and a second at 341-343 Forest Avenue in Jamestown, New York (collectively “the properties”). (Id. at 37). The complaint alleges that “[b]oth properties are used exclusively in furtherance of the Church’s purposes, and no pecuniary profit benefits any of the officers or, members, or employees and the Church is not used as a guise for profit-making operations.” (Id. at 8). Plaintiff alleges that the religious belief of the Church prevents him from owning real property. (Id. at 33). In February of 2017, the Church provided paperwork to the tax assessors for the Town of Carrol and City of Jamestown notifying them of the conversion of the properties for religious use. (Id. at 42). Some five years later, in February of 2022, Defendant Thomas sent a notice of petition and notice of foreclosure to Plaintiff regarding past due property taxes for the properties. (Id. at 44). Despite being informed by Plaintiff that the properties had been converted to religious use and were exempt, Defendants concluded that the Church did not meet the legal definition of a church and informed Plaintiff that the conversion some five years earlier was ineffective. (Id. at 53). Plaintiff alleges that Defendants impermissibly burdened Plaintiff and the Church’s right to free exercise of religion by prohibiting Plaintiff from converting, using, and developing the properties for religious use without any rational or compelling government interest in doing so. (Id. at
