It's LONG past time for the 'churches' issue to come to fore. Yaright, below, has it right - the PRIMARY facility 'for devotion' (ONLY), and possibly the home for a single pastor, leader or whatever they call them in their sect - should be exempted. HUGE edifices like the Anchorage Baptist Temple, along with their multiple 'outbuildings' and 'other pastors' homes, and their huge church-school should not be considered for this exemption.
Tax- and 'demand-of-services' wise the reality is that the fire department has to provide extra units within specific distances, along with extra manpower to staff them just for such oversized facilities. You see, the fire rating for a city is based on the 'fire-loading,' and the largest buildings have the biggest impact on those rates.
Businesses pay taxes based on the value of their facilities - the larger the building, the greater the imposed 'fire load,' the greater the taxable value - except for (so-called) nonprofits.
It's past time to tax them.