Nonprofit churches, parsonages, and convents

From the 2024 DOR Tax Exemption Study

84.36.020 - Nonprofit churches, parsonages, and convents Description Property tax does not apply to churches and grounds not exceeding five acres. This includes parsonages and convents of nonprofit recognized religious denominations, and buildings and personal property required for administration and maintenance of a church. The property may be used for prescribed and limited instances of pecuniary or non- exempt purposes, including use as a farmers market for up to 53 days per year. Rental income from non-exempt activities must be applied to capital improvements, maintenance and operation expenses, or exempt purposes. Purpose Recognizing the social benefits of religious organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $13.461 $13.786 $14.118 $14.463 Local Taxes $39.821 $42.049 $44.407 $46.901 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase.