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.

Show All Answers

1. What does “religion” mean?
2. What does “worship” mean?
3. Does all property owned by religious organizations receive an exemption? If not, what kind of use is disqualifying?
4. What property qualifies for this kind of exemption?