Tax Type
Local Taxes
Property Tax
Description
Church-Owned Land;Unused or Vacant Land
Topic
Exemptions
Local Power to Tax
Local Taxes Discussion
Date Issued
09-19-1974
Vacant land owned by a church on which the church intends to build a parking lot issubject to property taxes. At present, the land is neither surfaced nor graded. Property belonging to an exempt organization that is unused or unimproved does not qualify for exemption unless prepared for its intended use within a reasonable time. In addition, a landscaped parcel of property owned by the church and adjacent to it is not exempt from tax because it is not used for a religious purpose and is not reasonably necessary to the church's activities.
Attorney General's Opinion