Jump directly to the Content

Taxation—Church Property

A Tennessee court ruled that a church-owned home did not qualify for exemption from property taxation.

Key point. Church parsonages are exempt from property taxation in some states.

* A Tennessee court ruled that a church-owned home that was used solely as a residence for visiting missionaries did not qualify for exemption from property taxation. A deceased woman's estate left her home to her church to be used "for the temporary housing and convenience of the missionaries of said church." The church asked the tax assessor for a ruling that the home was exempt from property taxation because it was used purely and exclusively for carrying out the religious purposes of the church. The assessor denied the exemption, and the church appealed. Tennessee law exempts from property taxation "the real and personal property, or any part thereof, owned by any religious … institution which is occupied and used by such institution or its officers purely and exclusively for carrying out thereupon ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • July 1, 2004

Related ResourcesVisit Store

20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.
Avoiding Church Lawsuits
Avoiding Church Lawsuits
Create proactive procedures to avoid common reasons why churches most often go to court.
Managing Church Facility Use
Managing Church Facility Use
Find insights to equip your church to host members and strangers.
Charitable Contributions Tax Reminder 2021
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.