No, because if you tax the church, you are essentially forcing them, to tax their parishoners, in effect, taxing the exercise of their worship.
And as far back as you care to go, that is, decidedly Un-American.
There is a new law (Our Church has just informed us) That churches that own over 15 acers have to start paying property taxes on the land. This may be in Indiana only however, our church will have to start paying taxes on the land we own. Since we are part owners of a summer camp it puts us well over 15 acers.