# THE ATFORNEY GENERAL OF TEXAS See City ofAmarillo v. AUSTIN, T-s 787ll Paramount Terrace Christian Church of Amarillo September 16, 1974 530 SW2d 323 

### Tex. Civ. App. Amarillo 1975 The Honorable Don S. Caldwell, Jr. Limestone County Attorney P.0. Box 146 Groesbeck, Texas 76642 Opinion No. H- 399 Re: Whether residence owned by church and occupied by the Minister ofMusic is exempt from ad valorem tax. Dear Mr. Caldwell:

You have asked our opinion on the following question:

Is a residence owned byaduly organized church eligible tobe exempted from State and County Ad Valorem Taxes, said residence being used exclusively bythe minister ofmusic of said church, You have advised us that the church in question owns one residence occupied byits minister. According toyour letter: It has purchased land and built additional residence which is being used by the minister ofmusic of said church. The total property used byboth residences is less than one acre ofland. The minister ofmusic is afull time hired employee ofthe church who is completely in charge ofall religious music and other religious activities. The property yields no **revenue** whatever to the church. The property consists of only what is reasonably necessary for adwelling place for the minister ofmusic. Section 2ofArticle 8ofthe Texas Constitution provides in part:

p. 1865The Honorable Don S. Caldwell, Jr. page 2 (H-399)

(a) All occupation taxes shall be equal and uniform upon the same class of subjects within the limits ofthe authority levying the tax; but the legislature may, bygeneral laws, exempt from taxation public property used for public purposes: actual places of religious worship, also any property owned byachurch or by a strictly religious society for the exclusive use as adwelling place for the ministry ofsuch church or religious society, and which yields norevenue whatever to such church or religious society; provided that such exemption shall not extend to more property than is reasonably necessary for a dwelling place and in no event more than one acre ofland;

. . . The Legislature has enacted two general laws exempting certain church property from ad valorem taxation.

The most inclusive statute is Article 7150, V. T. C.S., which in its Section 1provides in part: The following property shall be exempt from taxation, to-wit: 1.Schools and Churches. --Public school houses and actual places ofreligious worship, also any property owned bya church or by a strictly religious society, for the exclusive use as adwelling place for the ministers of such church or religious society, the books and furniture therein and the grounds attached to such buildings necessary for the proper occupancy, use and enjoyment ofthe same, and which yields no revenue whatever to such church or religious society; provided that such exemption as tothe dwelling place for the ministers shall not extend to more property than ,is reasonably necessary for adwelling place and in no event more than one acre ofland

. . . .

p. 1866The Honorable Don S.’ Caldwell, Jr. ‘page 3 (H-399)

More recently the Legislature has enacted Article 7150b, V.T. C.S., which, in its entirety, reads: There is hereby exempted from taxation any property owned exclusively and in fee bya church for the exclusive use as a dwelling place for the ministry ofsuch church and which property yields no revenue whatever to such church: provided that such exemption shall not extend to more property than is reasonably necessary for adwelling place and in no event more than one acre ofland: and provided further that the fact that the ministry uses aportion ofthe dwelling as their study, library or office shall not prevent the property from being considered as being used exclusively as adwelling place. For purposes ofthis Act, “church” includes a strictly religious society: and “ministry ofsuch church” means these persons whose principal occupation is that of serving in the clergy, ministry, priesthood or presbytery ofan organized church or religion, whether they are assigned to alocal church parish, synagogue, cathedral or temple or to some larger unit ofthe church organization and whether they perform administrative functions or not. In City ofHouston v. South Park Baptist Church, 393S.W. 2d 354 (Tex. Civ. App., Houston 1965, err. ref ’d.) the question was whether ahome used bythe church’s Education Minister was exempt. The court never decided that question because it first held that both Article 7150 and Article 7150b (which the court said provided nothing substantially different from the Constitution and Article 7150)had reference to only one dwelling.

In 1970the Texas Supreme Court, in McCreless v. City ofSan Antonio, 454 S.W. 2d 393 (Tex. 1970), although faced with asomewhat different question, found it necessary to re-examine and overrule its

pi 1867The Honorable Don S. Caldwell, Jr. page 4 (H-399)

decision in the South Park Baptist case. It concluded that Article 7150b was broader than Article 7150, and was within the authority extended to the Legislature by the Constitution. The general power given the Legislature to exempt any property owned bya church for exclusive **use** as aresidence for its ministry carries the particular and esaential power ofdetermining who, and what activities, shall constitute the ministry ofthe church. (454 S.W. 2dat 395) The court indicated that achurch could be entitled to tax exempt status for more than one residence. And see Attorney General Opinion M-217 (1968). Since it appears from the facts you present that the minister of music is part ofthe ministry ofthis church, it is **our** opinion that under the McCreless ruling ofthe Supreme **Court a** dwelling place furnished for his use may qualify for tax exempt **status** provided the other requirements ofthe statutes are met. SUMMARY A dwelling furnished bya church for its minister ofmusic, in addition to one furnished its minister, may qualify for tax exempt **status** under Article 7150and Article 7150b, V.T,.C.S. Very truly yours,

JOHN L. HILL Attorney General ofTexas

p. 1868The Honorable Don S. Caldwell, Jr. page 5 (H-399)

APPROYED:

Opinion Committee

p. 1869