Which taxpayers are exempt from paying real estate taxes?
Although the rules governing the collection of real estate taxes vary from one taxing jurisdiction to another, most, if not all, taxing jurisdictions exempt churches and other religious institutions from the payment of real estate taxes. The exemption is rooted in the constitutional requirement of separation of church and state. Some jurisdictions also exempt public property, charitable organizations, cemeteries, hospitals, colleges, and universities.
Although the rules governing the collection of real estate taxes vary from one taxing jurisdiction to another, most, if not all, taxing jurisdictions exempt churches and other religious institutions from the payment of real estate taxes. The exemption is rooted in the constitutional requirement of separation of church and state. Some jurisdictions also exempt public property, charitable organizations, cemeteries, hospitals, colleges, and universities. Beyond religious institutions and certain nonprofit organizations, the list of exempt taxpayers varies widely. Some jurisdictions allow limited exemptions to widows, veterans, and disabled taxpayers. Other jurisdictions may provide a reduction in property taxes based on the income of the taxpayer.
