Jump directly to the content

Tax Exemption for Church-Owned Land

Land that is used for recreational activities may qualify for exemption from taxation.

Key point. Church-owned land that is used for recreational activities may qualify for exemption from taxation as either a religious or charitable use.

The Ohio Supreme Court ruled that an entire 79-acre tract owned by a church qualified for exemption from property taxation. After many years of expansion, a church decided to open a second church. It acquired 79 acres on which it constructed a large church building with classrooms. The property includes two softball diamonds, a soccer field, and a jogging path that follows the circumference of the property. The church views itself as conducting a sports ministry in connection with the recreational portions of the property and conducts fourteen events, including church-sponsored soccer teams and flag football games. Most of the participants in those events are community members who are not congregants of the church. The city also has sports ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • March 1, 2012

Related ResourcesVisit Store

Managing Church Facility Use
Managing Church Facility Use
Find insights to equip your church to host members and strangers.
Avoiding Church Lawsuits
Avoiding Church Lawsuits
Create proactive procedures to avoid common reasons why churches most often go to court.
Understanding Church Insurance
Understanding Church Insurance
Understand your church's insurance needs to be assured you have adequate coverage.
Planning a Church Building Project
Planning a Church Building Project
Learn about zoning laws, property sales, church construction, financing, and more.