Churches don't have to pay property taxes in Colorado. A statewide initiative, Amendment 11, to change that rule, failed miserably (242,543 to 1,211,637) in 1996.
The conclusion that flows from this policy has been taken to its logical extreme in the case of LifeBridge church in Weld County, a 313 acre campus that will try to shield much more than a church with its tax exemption. Local residents are considering organizing a municipality by the name of "Freedom" so that they can enact zoning laws to forbid it. There are layers upon layers to the story, and their spelled out well by the Boulder Weekly story linked by Vesta Vespa at SoapBlox Colorado.