Jump directly to the Content

Taxation—Church Property

The New Jersey Tax Court addressed the eligibility of two church-owned properties for an exemption from property taxes.

Key point. Church property may be exempt from state property taxes even if it is used infrequently for religious purposes.
Key point. The exemption of church property from taxation may not be affected by the fact that it is rented to other religious organizations.

The New Jersey Tax Court addressed the eligibility of two church-owned properties for an exemption from property taxes. The Roman Catholic Archdiocese of Newark became the owner of the assets of two churches that had dwindled in membership. One of the churches ("Church A") conducted a weekly religious service, and its gymnasium was occasionally used by a Catholic youth basketball team for practice and team meetings. The second church ("Church B") was used for weekly religious services and as a storage area for various religious artifacts and furnishings. In addition, this church rented space to a public school. The ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • January 3, 2000

Related ResourcesVisit Store

Understanding Church Insurance
Understanding Church Insurance
Understand your church's insurance needs to be assured you have adequate coverage.
Protecting Your Tax-Exempt Status
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.
Planning a Church Building Project
Planning a Church Building Project
Learn about zoning laws, property sales, church construction, financing, and more.
Charitable Contributions Tax Reminder 2021
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.