I have long been opposed to the tax exemption of churches, especially the exemption of county property taxes. When I drive through a small town and see five to ten churches all lined up within a four or five square block area, sometimes two or more of the same domination, I cannot help but wonder if their purpose is to serve God or maybe to serve the hierarchy of that church.
As a Catholic, I concur; the maintenance costs on old churches are enormous, and if there is no congregation to serve why not close it, sell the property, and use the proceeds to support other parishes/schools. Once they are no longer used as worship space, they would be subject to property taxes (which would be huge due to the size of the property/facilities).