From Wesleyan Discipline
- (3) Limits for Capped Churches.
- (a) Assessment Limits and Maximum. By Conference Year 2026, all churches shall be subject to full assessment on all assessable income up to $550,000. Above that level, there shall be a graduated reduction in the percentage applied. For that portion of a church’s assessable income between $550,000 and $1,100,000, there shall be a reduction of one in the total percentage divided proportionately between the General Fund, the Church Multiplication Fund, and the Education Fund. For that portion between $1,100,000 and $2,200,000, there shall be a reduction of two in the total percentage divided proportionately between the three funds. The percentage in each case shall be applied to the same base income as defined in 2005:1 subject to the exceptions set forth in 2005:4a, b.
- (b) Annual Rate. The General Board shall set and publish the annual rate for capped churches based on the increase or decrease of consumer price indices for the previous year or 3 percent, whichever is less.