Amid Lebanon’s economic crisis, religious authorities have been excluded from the discussion on sharing the losses. These authorities control vast amounts of land, which are tax-exempt and often used for commercial purposes rather than catering for the interests of the community, such as affordable housing. In this context, conducting an in-depth study of religious endowment lands (waqf) was essential to highlight their social value. The study aims to position these lands at the center of the broader conversation about the economic collapse, shed light on the need for regulation and taxation of religious lands and assets, and make related data accessible for future advocacy.
The study focuses on retrieving data related to religious endowment lands from land cadasters, specifically examining lands owned by the Maronite, Orthodox, and Sunni sects in Beirut and Mount Lebanon. It also reviews legal texts and media articles related to religious endowments.
The first part of this article discusses religious endowment lands in Lebanese law, their historical development, and the tax exemptions they benefit from. The second part analyzes the property wealth of three religious sects within Greater Beirut, highlighting their land uses and the missed opportunities for these lands to provide housing during crises.