RELIGIOUS ORGANIZATIONS

An organization that qualifies as a religious organization as provided by the Texas Property Tax Code is entitled to an exemption from taxation of real property that is owned by the organization and is used primarily as a place of regular religious worship. The property must also be reasonably necessary for engaging in religious worship. The exemption also applies to any tangible personal property owned by the organization and that is reasonably necessary in engaging in religious worship. A residence owned by the organization and used as a parsonage also qualifies for the exemption.

In some cases, properties other than a church building and grounds may qualify. The basic test for these types of properties is that they must be used for regular religious worship.

For further information, see Section 11.20 of the Texas Property Tax Code.

CHARITABLE ORGANIZATIONS

An organization engaged in charitable functions is qualified for exemption as provided by the Texas Property Code. The organization must obtain a determination letter from the Comptroller’s office. This determination is required every 5th year after the exemption is granted.

For further information, see Section 11.184 of the Texas Property Code.