Tax Type
Property Tax
Description
Church Related Property
Topic
Exemptions
Date Issued
11-24-1970
A home bought by a religious body for use as a residence by its missions superintendent is exempt from taxation if the missions superintendent is an ordained minister having a mission church under his care, unless the religious body is claiming exempt status for another minister. Whether a church or religious body may have more than one tax exempt ministerial residence is now on appeal before the Virginia Supreme Court. However, fifty acres of land purchased in another county for recreational use is subject to taxation, since it is not used in connection with an exempt building.
Attorney General's Opinion