(Updated December 2012)
Amendment I of the U.S. Bill of Rights states "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances."
The intent and meaning of this amendment, and its translation into when, where, and how places of worship can exist, remains a highly debated topic in American society. Read on below to learn more about the laws, zoning, and appraisal issues unique to places of worship.
In 2000, U.S. Congress passed RLUIPA—the Religious Land Use and Institutionalized Persons Act. The U.S. Department of Justice Civil Rights Division offers some details on RLUIPA here. In 2010, the U.S. Department of Justice published tow helpful documents on this subject:
- Statement of the Department of Justice on the Land-Use Provisions of the Religious Land Use and Institutionalized Persons Act (RLUIPA), (U.S. Department of Justice, Sept. 22, 2010).
- Report on the Tenth Anniversary of the Religious Land Use and Institutionalized Persons Act, (U.S. Department of Justice, Sept. 22, 2010).
The U.S. Internal Revenue Service offers a web page, Tax Information for Churches and Religious Organizations, which includes links to valuable information about taxation and exemptions.
Zoning, Taxation, and Appraisal
Building a Business on Churches for Sale, (New York Times, Mar. 31, 2012).
What’s the Deal: Saving a Church, (Wall Street Journal, Nov. 25, 2012).
Church Eases Boston Grip, (Wall Street Journal, Sept. 11, 2012).
On Price, Cost, and Value, (The Appraisal Journal, Winter 2010). Q
Square Pegs, Round Holes, Easy Targets: Valuing Special-Use Property in Eminent Domain, (The Appraisal Journal, Summer 2010). Q
Property: Brooklyn Church on the Block, (Wall Street Journal, Eastern Edition, May 1, 2010).
Design & Reuse
Church to Transform Former Club in York, (Houston Chronicle, Dec. 4, 2012).
A Converted Church that Went from Sty to Stylish, (New York Times, Feb. 9, 2012).
Property: Church in Sag Harbor Finds Potential Owner, (Wall Street Journal, Eastern Edition, Aug. 5, 2010).
Entrepreneurs Make Use of Odd Spaces—Properties With a Past Provide Unique Marketing Opportunities; Jails Transform Into Hotels, Churches Into Restaurants, (Wall Street Journal, Eastern Edition, May 4, 2010).
Church Turned Club is Now a Market, (New York Times, Mar. 16, 2010).
Impacts on Residential Properties
Needing More Than a Prayer, (US Banker, Jan. 2010). Q
Receiving Community: The Church and the Future of the New Urbanist Movement, (Journal of Markets & Morality, Spring 2003).
Manhattan church sells air rights for $30 million, (The United Methodist Church News, Dec. 8, 2005).
Churches sell steeple space as hiding spots for cellular antennas, (The United Methodist Church News, Apr. 1, 2005).
Living next to godliness: residential property values and churches [abstract], (Journal of Real Estate Finance and Economics, v12/n3, 1996).
An Empirical Examination of the Externalities of Neighborhood Churches on Housing Values, (Journal of Real Estate Finance and Economics, 1994).
Research on Your Own
To search for the most recent articles on this topic, login to NAR's ProQuest account and enter subject terms such as:
Real estate and places of worship
- Enter into ProQuest text box as SU(real estate) AND SU(church* OR synagogue OR temple OR mosque)
Places of worship and zoning
- Enter into ProQuest text box as SU(church OR synagogue OR mosque OR temple) AND SU(zoning)
eBooks & Other Resources
Books, Videos, Research Reports & More
The resources below are available for loan through Information Central. Up to three books, tapes, CDs and/or DVDs can be borrowed for 30 days from the Library for a nominal fee of $10. Call Information Central at 800-874-6500 for assistance.
Real Estate Law, Eighth Edition, (West Legal Studies in Business via Google Books, 2008).
Churches, jails, and gold mines... mega-deals from a real estate maverick, (Chicago, IL: Dearborn Real Estate Education, 2003). HD 278 G59
Appraisal of religious facilities, (Chicago, IL: Appraisal Institute, 1997). HD 1387 Ap6r
Economic Empowerment Through the Church: A Blueprint for Progressive Community Development, (Zondervan via Google Books, 1994).
Field Guides & More
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