Generally speaking property tax exemptions are provided on property owned and occupied by charitable, religious, and educational institutions provided the property is wholly in use for the charitable, religious or educational purposes of the institution.
these organizations apply for, and generally receive leave from paying property tax (exemption) from the municipality in which they are located.
The rational is that such organizations provide a positive impact to a community and society in general, religious organizations in particular by means of the volunteer social services that they provide and that they make available their facililities for community service use.