Attorney General Opinions
Opinion Number: 08231976
Tax Type:Property Tax
Brief Description:Church Property;Residence of Minister
Topics:Exemptions
Date Issued:08/23/1976

Property owned and used by a church as the residence for a full-time "minister of music and education,'' whose duties relate to the religious work of the church, is exempt from property taxation. The exemption applies even though the employee is not an ordained minister.