Church administrative offices

From the 2024 DOR Tax Exemption Study

84.36.032 - Church administrative offices Description Property tax does not apply to real and personal property of the administrative offices of nonprofit recognized religious organizations. The real and personal property must be used in the administration of the religious programs of the organization and other programs exempt under property used for churches or character building to qualify for the property tax exemption. Purpose Supports nonprofit religious organizations by providing a reduction in property tax. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.138 $0.141 $0.145 $0.148 Local Taxes $0.409 $0.431 $0.455 $0.481 Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state property tax to the currently exempt taxpayers and reduces the tax burden of other taxpayers. It may decrease the local rate and possibly result in local taxing districts at their statutory maximum rate experiencing a revenue increase. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.013 $0.025 $0.026 Assumptions