Never happen, but I think a good case that non profits should be subject to real estate taxes. I'd be happy to exempt those that don't use services, police, fire, local roads. This is a major burden in some cases, from the cost of service to removal of existing property from the tax rolls. Probably more of an issue for educational rather than religious institutions. I'd also tax income on operations which don't contribute to their purpose. From gift shops to travel to insurance.
I want to use a simple rule, as to “non-profits< other than the religious property relative to performing religious services - if you charge for your services you are not tax exempt.
That will put all the giant well endowed private “non-profit” academic institutions on the same financial position as “for profit” schools, other than the self-acquired giant expenses the “non-profit” schools have adopted.
I would do the same with health care institutions. You charge for your services you are not tax exempt.