The responsibility for holding and preserving most Church properties rests with the General Trustees. They also authorise sales and lets of property, vet alterations at buildings, assist local congregations with maintenance and improvement work and give financial assistance in a number of ways. The trustees can also provide advice and financial assistance to local congregations to help with maintaining and improving their buildings.
The Church's Central Properties Department has responsibility for redevelopment of Church property and managing existing property.
The responsibility for properties overseas lies with The Church of Scotland Trust.
Help with providing housing accommodation for retired ministers and their widows or widowers is offered by the Housing and Loan Fund.