Some states (like South Carolina where I'm at) there is a annual services fee. Ours comes from the water/sewage/trash department (of course we pay for water and trash pickup in our monthly bill). Unless its changed, when I was a California pastor we paid taxes on the parsonage (perhaps because it was not on the same property as the church). Also, at that time if you used the church kitchen for cooking food to raise funds, they city wanted you to have a resale license and wanted to tax the square footage of the kitchen. I'm not sure if any churches complied with this. More and more municipalities are making it hard to build churches due to loss of property tax revenues and/or demanding street improvements to accommodated the increased traffic and sewage resulting from the church. My sister's local church in Riverside, CA, is in an older, poorer neighborhood. The church has been committed to ministering in the neighborhood, which the city has recognized and honored, but when it come to expanding the church to connect to the next street over (in addition to the current street) the city wants the church to pay for improvements up and down the block (wider street, sidewalks, sewer and storm water). That cost would dwarf the cost of the expansion and has them thinking about moving the church.