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