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1. What does “religion” mean?

The content of a religious belief is not a matter of governmental concern and should not be subject to an inquiry concerning its validity. The county assessor, however, is required to administer the exemption. The courts have defined "religion" by enumerating the elements of a religion to simply include:

1. a belief, not necessarily referring to supernatural powers,
2. a cult involving a gregarious association openly expressing the belief,
3. a system of moral practice directly resulting from adherence to the belief, and
4. an organization within the cult designed to observe the tenets of the belief.

2. What does “worship” mean?

The courts have defined “worship” as the formal observance of religious tenets or beliefs activities eligible for Church/Religious type exemptions are limited to “traditional ceremonial functions”.

Traditional ceremonial functions include regularly scheduled services attended by the full congregation of the church. They also include services attended by only some members of the congregation, such as weddings, funerals, baptisms, confirmations, Bar and Bat Mitzvahs, and similar ceremonies.

3. Does all property owned by religious organizations receive an exemption? If not, what kind of use is disqualifying?

Contrary to a common belief, not all activities engaged in by religious organizations qualify for property tax exemption. Some non-qualifying uses are:

• For-profit groups using the property
• Vacant, unused, or excess property
• New construction or demolition that has not begun as of the January 1 lien date
• Fundraising - property used primarily for producing income
• Thrift Stores (unless they are part of a planned, formal rehabilitation program)

Any frequent or exclusive space used by a non-qualifying operator, even if the same space is also used by the Church would be eligible for an exemption. There is no proration of exemption based on time.

4. What property qualifies for this kind of exemption?

Contrary to a common belief, not all activities engaged in by religious organizations qualify for property tax exemption. Some non-qualifying uses are:

1. The Church Exemption:
   An exemption is available to church property used exclusively for worship. The property (land, structure or personal property) may be owned, leased, or rented by the religious organization.
2. The Religious Exemption:
   An exemption is available to a church property which has the same exclusive qualifications as the Church Exemption but is expanded to cover preschool, nursery school, or parochial school activities run by the Church and not a third party operator. The property must be owned by the religious organization. Housing for church staff or clergy is not used exclusively for religious worship and is not eligible. The property would receive a partial exemption for any non-qualifying use.
3. The Welfare Exemption:
   An exemption is available on property owned by a religious organization and used exclusively for one or more of the above activities and/or any other religious activities or housing by church staff and/or clergy. The property must be owned by the religious organization. The property would receive a partial exemption for any non-qualifying use. The property may qualify for a mixed used exemption (i.e. Religious and Welfare) based on the qualified usage.