Can a property that owes taxes be donated to a church?

What property qualifies for either a lower rate or a zero rate depends on the law for the state, and may even depend on the county/city/town. These can be local decisions. It can depend on the ownership structure, and even the purpose of the land.

The use can be important because the local government rules may exempt property if it is used for the religious purposes, but not if the land is used to generate income. It could also depend on who lives on the land, and is it an actual donation or some sort of complex arrangement to avoid taxes without losing ownership.

You should contact the same government organization that taxes the property in your area, for their guidelines. They should be able to explain the law and what you will have to do to document the ownership to get the lower rate.

The donation of the land will not avoid the taxes due up to the date of transfer. The back taxes will still be owed, and so will any taxes for the part of the year it wasn't church property.

You will also have to look into does the church paying the back taxes complicate the issue. The donation might be viewed as a low price sale, which would complicate the taxes of the person giving the land.