Opinion No.

The Honorable Charlie Daniels State Land Commissioner State Capitol Building Little Rock, Arkansas 72201

Dear Mr. Daniels:

This is in response to your request for an opinion regarding the tax exempt status of property which is being leased to a church and used for church purposes.

Under Arkansas law, all real and personal property is subject to ad valorem taxation unless specifically exempted by the Arkansas Constitution. Ark. Const. Art. 16, 6. The only exemptions authorized by the Constitution are found in Art. 16, 5, which provides:

The following property shall be exempt from taxation: public…