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.
Conroe, TX 77305
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Pursuant to Sec. 11.1825(r) of the Texas Property Tax Code, The Montgomery County Appraisal District gives public notice of the capitalization rate to be used for the 2021 Tax Year to value properties receiving exemptions under this section. Rent restricted properties vary widely. These variations can have an effect on the valuation of the property. A basic capitalization rate of 10.0% will be used to value these properties; although adjustments may be made on the individual property characteristics and the information provided to the chief appraiser as required under Sections 11.182(d) and (g) of the Property Tax Code.
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