Tax Administration

Virginia law authorizes tax exemption on real and personal property owned by churches or religious bodies and exclusively occupied or used for religious worship or for the residence of its minister and such additional adjacent land reasonably necessary for the exempt use. Property can be held by incorporated churches or by unincorporated churches or religious bodies in the name of a Court-appointed trustee, an elected or appointed bishop, minister or other ecclesiastical officer with proper authorization or a corporation created pursuant to §57-16.1 of the Virginia Code, as amended, to hold the property.

Tax Exemptions for Churches and Religious Bodies Brochure  

Organizacion Religiosa Folleto en Espanol

Real estate only: Exemption Application for Religious Body

Personal property (vehicles): Exemption for Church Owned or Leased Vehicles.

Personal property (vehicles): Affidavit Affirming That a Privately Owned or Leased Vehicle is Used for Church Purposes.