Well I'm eating my words. My source was the instructor in the tax course at Delloitte's.
He was probably right to say that churches were exempt from paying rates, but that doesn't mean that they were not assessed.
There are to this day many properties owned by sports clubs and charities that are assessed and listed in the VRs, but who enjoy exemption from actually paying rates. I know that because I am treasurer of one such organisation. Every year I get a statement of the rateable value, the poundage, what would be payable and a bill for £0.00 because the organisation is exempt.
And of course things may be different in England, and your instructor may have been talking about the situation in England, blissfully ignorant of any differences.