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House Churches and Property Tax Exemptions

Court rules house church not tax exempt.

Key point. A religious radio station may be exempt from property tax as a "house used exclusively for religious worship."

An Ohio court ruled that a nonprofit, religious radio broadcast facility was exempt from property tax as a "house used exclusively for religious worship." A religious radio station purchased 7 acres of land to construct new offices and a new broadcasting studio and radio tower. Its application for an exemption from property tax was denied. The station appealed this ruling in court, and a state appeals court ruled that the property was entitled to an exemption under a state law exempting "houses used exclusively for public worship." The court conceded that the term "houses used exclusively for public worship" could be interpreted to apply to "structures in which the worshipful rites and ordinances of a religious society are celebrated or observed by members of the ...

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Posted:
  • March 1, 1996

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