A South Nashville megachurch’s fight against paying a $425,000 property tax bill could have major implications for churches throughout the state whose facilities include not only sanctuaries and classrooms, but also stores and athletic facilities.

When Christ Church, which has 2,600 members and is on Old Hickory Boulevard, built the 110,000-square-foot Hardwick Activities Center in 2004, it had to reapply for its tax-exempt status. A government property assessor who toured the facility in 2007 determined that a bookstore, cafe, fitness center and gymnasium operated like businesses open to the general public and denied a tax exemption for those portions of the facility.

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