Are HOA Clubhouses Property Tax Exempt?

Hello - I have been reading discussions on this thread for a while, but this is my first post. Does anyone know if HOAs are responsible for paying property taxes on community clubhouses? The clubhouse has a modest size party room, fitness center, living room and lockers. The clubhouse is used for community meetings as well as paid rentals by residents. This is a fairly new community so we are exploring a lot of new grounds. Thanks in advance.