Tennessee SBOE Grants Property Tax Exemption to Church

The Tennessee State Board of Equalization (SBOE) has determined that a church is eligible for a property tax exemption for the 2020 tax year for its property located in Nashville. The church acquired this property, which had previously been exempt, in 2018 through a quitclaim deed. Despite ongoing renovations in 2020 and restrictions on in-person gatherings due to the COVID-19 pandemic, the property was still utilized for religious purposes. These included virtual worship services, storage of religious materials, sermon preparation, and maintaining communion elements. The court concluded that the church’s use of the property for exempt religious purposes remained unchanged ...