> Even without money, people can worship (which is what I assume "free exercise [of religion]" means). Not necessarily. Jewish prayer requires a quorum of ten,

> Even without money, people can worship (which is what I assume "free exercise [of religion]" means). Not necessarily. Jewish prayer requires a quorum of ten, and requires communal institutions for ritual baths. A law such as "any property whose primary purpose is for religious observance shall be subject to an additional $x million/period 'religious property' tax" would clearly run afoul of the First Amendment.