Scientology properties are those buildings and campuses owned by the Church of Scientology network of corporations. Though the conglomerate owns buildings around the world, the main concentrations of properties are in Los Angeles, California and Clearwater, Florida.
The Church of Scientology (COS) has been buying up properties in Clearwater. By 2019, 185 properties covering 101 acres of commercial real estate in downtown Clearwater were owned by COS or its members. According to an investigative report by the "Tampa Bay Times", half were bought in the 20 months prior to the report, and numerous properties lay vacant. By 2024, that number had swelled to 200 properties purchased since 2017, leaving just 7 remaining non-scientology owners of commercial properties in the downtown core, while "most of the vacancies in the downtown core are in buildings owned by companies tied to the church", according to the "Times". Former Scientology official Tom De Vocht suggested COS was creating a buffer around its core properties to keep the public away. 
Daniel Miller of "The Hollywood Reporter" wrote that as of 2011 "the Church of Scientology owns, by most accounts, more historic buildings in Hollywood than any other entity and is one of the community's biggest property owners... In total, the church owns seven historic Hollywood properties worth about $300 million, part of a Hollywood real estate empire of 26 properties, according to real estate experts." Professor of religious studies Hugh Urban believes COS has purchased so many historic properties to "imbue itself with historical significance". Other issues brought up about the Church of Scientology's purchase of so many properties is that many of the buildings are exempt from paying property taxes, and there are claims that "the historic-building program is simply part of a public relations and marketing campaign designed to bolster the church's ranks of celebrity adherents and distract from the group's controversies".
Scientology leader David Miscavige called for "massive expansion" following 9/11, leading to the purchase of even more buildings along with lucrative fundraising. For example, donations collected for the new Super Power Building in Clearwater were around $145 million, though the proposed construction costs were just $25 million. This led to the Ideal Org project in 2003, a building purchase-and-renovation plan which has been called "a real estate scam", a "money-making scheme", and "Scientology's principle cash cow". Many of the expensively renovated buildings remain empty or nearly so.279
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