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Property Tax Exemption

To be exempt from taxation, property must be regularly used for church purposes.


Key Point In many states, church property is exempt from taxation only if it is regularly used for church purposes. Other states define the exemption more narrowly to cover only those church-owned properties that are regularly used for religious worship.

The Minnesota Tax Court ruled that there was insufficient support for the exemption of three church-owned wooded lots from property taxation to grant the church's motion for summary judgment in its favor. A church owned three unimproved wooded lots that were close, but not contiguous to, the church building. A legal dispute arose over the tax status of these lots. A county tax assessor determined that they were subject to property taxation, while the church insisted that they were exempt. The church asked the court to summarily rule in its favor.

The Minnesota Constitution states that "churches, church property, [and] houses of worship … ...

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  • July 1, 2009