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Parsonages and Property Tax Exemption

In some states, a parsonage is exempt even if a minister does not perform ministerial duties there.

Nebraska
State:
Key point: A church-owned parsonage is exempt from property taxation in some states, even if the minister who lives in the parsonage performs few if any ministerial duties in the parsonage.

• The Nebraska Supreme Court ruled that church-owned parsonages are exempt from property taxes even though the clergy who live in them perform some of their religious responsibilities in a church office. The Nebraska Conference of the United Methodist Church (the conference) is operated as an itinerant ministry in which pastors are rotated among local churches by their bishop. District superintendents are appointed by the bishop to supervise churches in the district and assist in administration. Under this itinerant system, a Methodist minister can expect to be relocated every 5 to 8 years, and district superintendents are replaced by the bishop at least every 6 years. To facilitate this mobility, ...

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Posted:
  • March 1, 1994

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