Which of the following types of properties may be exempt from property taxes?

Properties owned by churches and non-profit organizations are often exempt from property taxes due to their status as entities that serve the public or provide charitable services. The rationale behind this exemption is to support the work these organizations do in the community, which may include providing social services, education, or religious activities that benefit the broader society.

Tax exemptions for these types of properties are typically codified in state and local tax laws, and while the specifics can vary by jurisdiction, the general principle is that property operated for charitable or religious purposes should not be burdened with taxes that could detract from their mission or operations. This allows them to allocate more resources to their community services rather than tax liabilities.

On the other hand, commercial and residential properties generally do not qualify for such exemptions, as they are expected to contribute to local tax revenues. Government properties that generate income may also not be exempt, since they often operate in a manner similar to commercial entities.