The First Amendment of the US Constitution guarantees that churches are automatically exempt from taxation. But church leaders still must closely monitor their congregation’s activities to make certain exemptions aren’t ever jeopardized.

For instance, it’s common for problems to arise around property tax exemptions. Over the past 20 years especially, municipalities have more closely scrutinized church properties, and activities on those properties, to see if even partial taxation is possible.

One Washington state court found a church had to pay taxes for a vacant, one-acre tract of land. One Oregon state court said a church was not eligible to receive a property tax exemption because it failed to file an exemption application on time—partly because the local assessor mailed the application to the wrong address. Issues have also developed with fees and special assessments and construction activities.

What can church leaders do? In this new article from senior editorial advisor Michael Batts’ CPA firm, we learn five things can be done—especially this “time of year when property tax exemption applications or renewals must be addressed,” the article notes.

Take time now to help protect this important benefit for your church.

Also this week:

• The 2020 Church & Clergy Tax Guide is available—either as a handy reference for your desk or as a fully searchable PDF download.
• Looking to improve your knowledge and skills in church administration this year? Check out the Top 7 conferences we recommend.
• How some courts have handled the question of churches removing disruptive individuals during worship services.

The Lord bless you and keep you,