• 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? Log in for full access.
Related ResourcesVisit Store
Avoiding Church Lawsuits
Create proactive procedures to avoid common reasons why churches most often go to court.
50-State Public Accommodations Laws Report
How statutes and court decisions across the country do - or don't affect churches
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.
Planning a Church Building Project
Learn about zoning laws, property sales, church construction, financing, and more.
