Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
230.0000 CHURCH EXEMPTION
230.0020 Church Uses. Where the primary use of buildings, land and equipment is for religious worship, the exemption will be available if incidental uses are made of the property by the church on a noninterfering basis. Incidental, noninterfering uses must be supportive of primary religious worship use, usually involve only present or prospective members of the congregation, and include religious instructional sessions, choir practice sessions, church administration, church business meetings, and most activities of auxiliary organizations accountable to the local church authority. C 10/22/1981.