The site has been recognized as the location of Jesus' crucifixion, burial, and resurrection since the early 4th century.
In 326 AD, Emperor Constantine, after converting to Christianity, ordered the construction of a grand church on this site. The church was consecrated on September 13, 335 AD.
The church has undergone numerous destructions, fires, and reconstructions throughout history, including being burned by the Persians in 614 AD, destroyed by the Caliph al-Hakim around 1009 AD, and significantly renovated by the Crusaders in the 12th century, giving it its current layout.
Location of Jesus' Burial Tomb:
The Church of the Holy Sepulchre, located in the Christian Quarter of the Old City of Jerusalem, is believed to contain the site of Jesus' burial tomb.
The Gospels describe Jesus being buried in a new tomb in a garden near the place of crucifixion, which was outside the city walls at the time (John 19:41-42, Hebrews 13:12).
Biblical Location Outside the Garden: Initially, the site of the crucifixion was outside the city walls. However, around a decade after Jesus' crucifixion, a third wall was built, enclosing the area within the city. Recent archaeological findings beneath the church have revealed evidence of an ancient garden dating back around 2,000 years, aligning with the Gospel of John's description. This suggests the area was a garden with tombs at the time of Jesus' burial.
Family in Charge:
Interestingly, the keys to the Church of the Holy Sepulchre have been traditionally held by two prominent Muslim families for centuries: the Nusaybah family and the Joudeh Al-Husseini family.
This tradition dates back to the time of Saladin in the 12th century, who entrusted the care of the church doors to these families. Some accounts suggest this was to ensure neutrality and prevent conflict between the various Christian denominations vying for control of the holy site.
The Nusaybah family traditionally holds the responsibility of opening and closing the doors, while the Joudeh family holds the keys. This arrangement is a symbol of tolerance and inter-religious harmony in Jerusalem.
Religious Groups Sharing the Church:
The Church of the Holy Sepulchre is governed by a delicate "Status Quo" agreement established in the 18th century to maintain peace and prevent conflicts among the various Christian denominations that have claims to different parts of the church.
Today, six main Christian denominations share ownership and responsibilities within the church:
Greek Orthodox Church: They are the primary custodians and own the largest portion of the church, including the site of the crucifixion, the Holy Sepulchre itself, and the Catholicon (the main Orthodox cathedral).
Roman Catholic Church (Latin Rite): They have control over several important chapels, including the site where Mary stood in sorrow (Our Lady of Sorrows) and parts of Calvary.
Armenian Apostolic Church: They also have significant sections, including chapels on Calvary and areas around the Holy Sepulchre.
Syriac Orthodox Church: They have a smaller presence with an altar in the area of the Holy Sepulchre and the Tomb of Joseph of Arimathea.
Coptic Orthodox Church: They possess a chapel behind the Holy Sepulchre.
Ethiopian Orthodox Church: They have a presence with a chapel on the roof of the church (Deir es-Sultan) and some chapels inside.
Each denomination has its designated areas for worship and follows its own schedule. Maintaining the "Status Quo" often requires intricate negotiations and can sometimes lead to tensions between the communities.
The issue of taxation concerning the Holy Sepulchre and other church properties in Jerusalem is a long-standing and sensitive matter, with historical, legal, and political dimensions. Here's a breakdown of the key aspects:
Historical Context and the "Status Quo":
For centuries, under Ottoman, British, and Jordanian rule, churches in Jerusalem, including the various denominations controlling the Holy Sepulchre, were largely exempt from municipal taxes. This was based on an understanding known as the "Status Quo," an agreement dating back to the mid-18th century that governs the rights and privileges of the different religious communities at the holy sites.
Churches argue that this historical tax exemption recognizes their significant contributions to the local population through schools, hospitals, and charitable institutions.
The Recent Tax Disputes:
In recent years, particularly around 2018 and again in 2024-2025, the Jerusalem Municipality has attempted to levy property taxes (known as "Arnona") on church-owned properties that are considered commercial, such as hotels, hostels, shops, and office buildings, arguing that the tax exemption should only apply to places of worship and religious teaching.
The municipality claimed that the churches owed significant amounts in back taxes (in 2018, the figure cited was around $186 million). They argued that these commercial activities should be subject to the same taxes as other businesses in the city.
Church leaders strongly protested these tax demands, viewing them as a violation of the long-standing "Status Quo" and a threat to their ability to maintain their religious presence and social services in the Holy Land.They argued that these commercial properties often serve pilgrims and support their religious missions.
In February 2018, as a dramatic measure of protest, the heads of the Greek Orthodox, Armenian Apostolic, and Catholic Churches closed the Church of the Holy Sepulchre for three days, an unprecedented event that garnered international attention.
Following this protest and international pressure, the Israeli government, under Prime Minister Benjamin Netanyahu, suspended the tax collection efforts and established a committee to negotiate a resolution with church representatives. Pending legislation regarding the sale of church lands was also frozen.
However, according to recent reports (early 2025), the issue has resurfaced, with the Jerusalem Municipality renewing demands for tax payments and even issuing foreclosure orders against some church properties, most notably the Armenian Apostolic Church.Christian leaders have again appealed to the Israeli government for intervention, emphasizing the potential closure of vital social services if these taxes are enforced.
Key Arguments:
Churches' Position: They maintain their historical right to tax exemptions based on the "Status Quo" and their contributions to the community.They argue that taxing properties that support pilgrimage and religious activities infringes on religious observance.
Municipality's Position: They argue that commercial properties owned by churches should be subject to municipal taxes to fund city services, similar to other businesses. They claim that the historical exemption was never explicitly codified into law for commercial entities.
Current Situation:
As of April 2025, the tax dispute remains unresolved and a significant point of contention between the churches in Jerusalem and the Israeli authorities. Negotiations through the established governmental committee have reportedly not yielded satisfactory conclusions for the churches.
Christian leaders continue to voice their strong opposition to these tax measures, warning of the negative impact on their institutions and the Christian presence in the Holy Land. The legal status of the tax and the interpretation of the "Status Quo" remain central to the ongoing conflict.
In essence, the tax issues surrounding the Holy Sepulchre and other church properties revolve around differing interpretations of historical agreements, the applicability of tax exemptions to commercial holdings, and the financial implications for both the religious institutions and the Jerusalem Municipality. The matter is deeply intertwined with the delicate religious and political landscape of Jerusalem.
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