This chapter traces the history of religious property tax exemptions, particularly in the Anglo-American common law and equity law traditions. It analyzes the perennial controversy around religious tax exemption in the history of America, and the constitutional defense of these exemptions that emerged with arguments from history, federalism, separatism, and the social benefits that exempt properties provide at ample state savings. Religious exemptions, however, are under fresh attack today, particularly for religious groups who maintain traditional sexual morality. The chapter reconsiders the constitutionality of such exemptions in light of recent First Amendment cases, and judges these exemptions still to be constitutionally valid and socially valuable, even if subject to legislative repeal.