Interestingly, if you made churches pay property taxes it would be the Evangelical-type suburban megachurch model that would most easily acclimate, not the smaller, older churches (predominately Catholic or mainline) that were built 100+ years ago in the middle of cities that would survive. Pretty much every church would need to be a suburban (or rural) type of place if that happened.
Oh blimey, didn't think of that. Of course, I am on record as stating that there is no literally no point in religion in *ugh* modern buildings. Why people insist on building new churches I'll never understand.
Perhaps some sort of eyesore tax on the modernist dens?