In my upper-middle class neighborhood, there are 9 churches within a one-mile radius, and one under construction. None of them are megachurches. Each of them has at least 2–3 acres of land; a couple of them far more than that – 6–7 acres or more.
One of them is an older brick church that has been around for 60 years. The others (except for the one being built) : One is two years old, and the rest are between 9–12 years old. At least three of them are Baptist, one methodist, one Lutheran, one Church of Christ, and a couple that I am not sure of.
Let’s say that combined, they are around 40 acres of land. Around here, land in the burbs is selling for approximately $10000/acre, depending on specifics. Add the improvements (i.e. the buildings and you’re talking, collectively, about probably $30–35 million for the improved property and land.
They don’t pay a cent in tax. Yet they have street frontage, police and fire protection, etc. (they do pay their own water and sewage bills).
If there is a fire at the Church of Blah Blah, it gets put out, of course. But who pays county tax for fire services? I do. Not them.
I think that the proper thing to do is have churches pay taxes for the county and city services that they receive.