THE ATFORNEY GENERAL 

OF TEXAS See 

City of Amarillo v. 

AUSTIN, T-s 787ll Paramount Terrace 

Christian Church of 

Amarillo 

September 16, 1974 

530 SW 2d 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 of Music is exempt 

from ad valorem tax. 

Dear Mr. Caldwell: 

You have asked our opinion on the following question: 

Is a residence owned by a duly organized church 

eligible to be exempted from State and County Ad 

Valorem Taxes, said residence being used exclusively 

by the minister of music of said church, 

You have advised us that the church in question owns one residence 

occupied by its minister. According to your letter: 

It has purchased land and built additional residence 

which is being used by the minister of music of said 

church. The total property used by both residences 

is less than one acre of land. The minister of music 

is a full time hired employee of the church who is 

completely in charge of all 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 a dwelling place 

for the minister of music. 

Section 2 of Article 8 of the Texas Constitution provides in part: 

p. 1865 
The 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 of the authority levying the tax; but the 

legislature may, by general laws, exempt from 

taxation public property used for public purposes: 

actual places of religious worship, also any 

property owned by a church or by a strictly religious 

society for the exclusive use as a dwelling place for 

the ministry of such church or religious society, and 

which yields no revenue 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 of land; 

. . . 

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 1 provides in part: 

The following property shall be exempt from 

taxation, to-wit: 

1. Schools and Churches. --Public school houses 

and actual places of religious worship, also any 

property owned by a church or by a strictly religious 

society, for the exclusive use as a dwelling 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 of the same, and which yields no 

revenue whatever to such church or religious society; 

provided that such exemption as to the dwelling place 

for the ministers shall not extend to more property 

than ,is reasonably necessary for a dwelling place and in 

no event more than one acre of land . . . . 

p. 1866 
The 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 by a church 

for the exclusive use as a dwelling place for the 

ministry of such 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 a dwelling place 

and in no event more than one acre of land: and 

provided further that the fact that the ministry uses 

a portion of the dwelling as their study, library or 

office shall not prevent the property from being 

considered as being used exclusively as a dwelling 

place. For purposes of this Act, “church” includes 

a strictly religious society: and “ministry of such 

church” means these persons whose principal 

occupation is that of serving in the clergy, ministry, 

priesthood or presbytery of an organized church or 

religion, whether they are assigned to a local church 

parish, synagogue, cathedral or temple or to some 

larger unit of the church organization and whether 

they perform administrative functions or not. 

In City of Houston v. South Park Baptist Church, 393 S. W. 2d 

354 (Tex. Civ. App., Houston 1965, err. ref’d.) the question was whether 

a home used by the 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 1970 the Texas Supreme Court, in McCreless v. City of San 

Antonio, 454 S. W. 2d 393 (Tex. 1970), although faced with a somewhat 

different question, found it necessary to re-examine and overrule its 

pi 1867 
The 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 by a church for exclusive use as a residence for its ministry carries 

the particular and esaential power of determining 

who, and what activities, shall constitute the ministry 

of the church. (454 S. W. 2d at 395) 

The court indicated that a church 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 of the ministry of this church, it is our opinion that under 

the McCreless ruling of the Supreme Court a dwelling place furnished 

for his use may qualify for tax exempt status provided the other requirements of the statutes are met. 

SUMMARY 

A dwelling furnished by a church for its 

minister of music, in addition to one furnished 

its minister, may qualify for tax exempt status 

under Article 7150 and Article 7150b, V. T,. C. S. 

Very truly yours, 

JOHN L. HILL 

Attorney General of Texas 

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

APPROYED: 

Opinion Committee 

p. 1869