The recent front page of The Alabama Baptist was primarily a large article on churches that have put cell towers on their property. This appears to be a good thing; however there is a down side to this that was not addressed.
According to Alabama Tax Law, properties exempt from ad valorem taxes must be used exclusively for religious purposes, otherwise they are not exempt.
Therefore, according to Alabama law, those churches that have secular income produced on the church property are no longer exempt from ad valorem taxes.
I realize that some churches have only a stand-alone tower on the corner of their property. This can be handled by having this area assessed by itself and the wireless firm can pay the taxes for that portion, which is typically done with individuals; however the churches using their steeples and buildings by wireless firms are subject to full ad valorem taxes. To my knowledge, many assessors are not pressing this issue at present; however with this type media coverage it is probable that someone will press this issue. In my opinion, churches should refrain from any secular income. As my old pastor said: “You eat the devil’s corn, he will choke you on the cob.”
God’s people are constantly under attack, and I view this as a weakness in our “whole armor.” I do not say this to upset anyone, but to inform.
Eddie Guest
Gadsden, Ala.
Share with others: