Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

230.0000 CHURCH EXEMPTION

Annotation 230.0022

230.0022 Church Uses. Personal property/equipment used as part of a building used exclusively for religious worship is eligible for the church exemption. Telephone systems, burglar alarms and kitchen appliances necessary for religious worship should be exempt, whether leased or owned. The church exemption is solely a use exemption, the object of which is to assure that churches are relieved of property taxes on property used exclusively for religious worship. C 9/11/1989.