Property used for charitable purposes may qualify for full or partial exemption of Municipal taxation (property taxes). This would not include city taxes levied for water, sewer, or waste removal. When purchasing property please consult the office of the local Municipality (City Hall).
Churches should take caution when considering alternate ways of using building/property other than for church related activities. Rentals and/or property use that greatly change the overall amount of usage for non-charity related activities could affect the exemption rate for property taxes. Please consult the national office before entering into any rental/leasing arrangements that do not qualify as a charitable purpose.
See also Property and Assets – Use of Church Property
If the church is levied for Property Taxes payments should be made by the yearly due date (July 2). Payments may be made at the Municipal office or at a bank. The church’s part of the tax bill should be date-stamped with the date of payment and filed with Property Assessment Notices.
See also Disbursement and Expenses - Church Property and Loans
Property Assessment Notice
Churches that have purchased property/land will receive a Notice of Property Assessment every year. This notice provides the current market value of all buildings and land on owned property.
Assessed values are to be reported on the Year End Review Confirmation form and a copy of the assessment included for permanent property file records.
See also Year End Audit Confirmation