A Google search for “church membership” unearths some interesting statistics: In the USA, only 15% to 20% of the population are members of a church. These figures are lower in Canada and even lower in Europe.
Given these figures, why are churches exempt from property taxes? Why should the unchurched support the churched through property taxes?
I think that all church property should be taxed. The tax could be phased in over ten years so that the churches could have time to adjust their budgets.
Here are a couple of links to help you explore the matter:
http://www.intothyword.org/articles_view.asp?articleid=36557
http://en.wikipedia.org/wiki/Mainline_Protestant#Trends