OPINION
HIGHTOWER, Justice.In this property tax exemption case, we consider whether there is some evidence to support a jury finding that two parking lots owned by First Baptist Church of San Antonio and leased to Valero Realty Company qualified for a property tax exemption. The trial court rendered judgment that the parking lots were exempt from property taxes. The court of appeals reversed and rendered, holding that the parking lots were not tax-exempt because there was no evidence that the parking lots were primarily used for religious purposes. 800 S.W.2d 892. We reverse and remand this cause to the court of appeals for further proceedings.
First Baptist Church of San Antonio (“the church”) is located in downtown San Antonio, across the street from Valero Realty Company (“Valero”). The church owns two parking lots which it leased to Valero pursuant to a ten year agreement signed in 1980. The lease permitted Valero employees and visitors to use 407 of the 447 spaces from 7:30 a.m. to 5:00 p.m. Monday through Friday, but reserved use of the parking lots to the church at all other times. Valero paid a monthly fee to *110the church1 and was responsible for maintenance and upkeep of the parking lots, and for payment of all property taxes above the amount set in 1979.
The church sought exemptions on these parking lots in 1984, 1985 and 1986. After the exemptions were denied, the church exhausted its administrative remedies and filed suits against the Bexar County Appraisal District and Review Board for the tax years 1984, 1985 and 1986. Valero filed a plea in intervention and the suits were consolidated for trial.
The jury found that the parking lots were tax-exempt,2 and the trial court rendered judgment on the verdict. The court of appeals reversed and rendered, holding that there was no evidence that the parking lots were primarily used for religious purposes to justify a tax exemption.
I.
Section 11.20 of the Texas Tax Code establishes the criteria for determining if a religious organization qualifies for a tax exemption. Section 11.20(a)(1) provides that a religious organization is entitled to an exemption from taxation of “the real property that is owned by the religious organization, is used primarily as a place of regular religious worship, and is reasonably necessary for engaging in religious worship_” Tex.Tax Code Ann. § 11.-20(a)(1). Section 11.20(d) provides that if property satisfies the requirements of section 11.20(a)(1), its use “for occasional secular purposes other than religious worship does not result in loss of the exemption if the primary use of the property is for religious worship and all income from the other use is devoted exclusively to the maintenance and development of the property as a place of religious worship.” Tex. Tax Code § 11.20(d).
“For purposes of the tax exemption, a place of religious worship includes not only the sanctuary, but also those grounds and structures surrounding the sanctuary which are necessary for the use and enjoyment of the church.” City of Austin v. University Christian Church, 768 S.W.2d 718, 719 (Tex.1988).3 Thus, a parking lot may qualify as a place of religious worship. Id. at 719-20. But whether a church parking lot is tax-exempt depends on whether the requirements of section 11.20(a)(1) are met. Although Bexar County Appraisal District and Review Board raised other points of error, the court of appeals held that there was no evidence that the parking lots were primar*111ily used for religious purposes, and reversed and rendered judgment against the church. Consequently, the only issue before this Court is the primary use of the parking lots.
II.
The church argues that there is evidence that the parking lots were used primarily for religious purposes. After a review of the record, we agree.
In determining whether there is any evidence to support a jury finding, we consider only the evidence and inferences tending to support the jury finding and disregard all evidence to the contrary. Lucas v. Texas Industries, Inc., 696 S.W.2d 372, 377 (Tex.1984); see Murphy v. Hammons, 509 S.W.2d 845, 846 (Tex.1974). If there is any evidence of probative value to support the jury’s finding that the parking lots were primarily used for religious purposes, the jury’s finding must be upheld. Lucas, 696 S.W.2d at 377.
In ascertaining whether there is any evidence that the parking lots were primarily used for religious purposes, we look beyond a mere mathematical calculation of the number of hours the church and its members physically occupied the parking lots versus the number of hours Valero physically occupied the parking lots. While the “actual use” of the property is an important factor in determining primary use, it is not the sole consideration. Instead, the use of the church property must be examined qualitatively as well as quantitatively. Thus, the primary use of church parking lots may not be determined by simply adding up the number of hours that church members actually park their cars on the lots.
At trial, the jury heard testimony that the property on which the two parking lots are located was purchased by the church to ensure adequate parking for church members attending church activities. In fact, several witnesses indicated that the church’s primary use of the two parking lots was to provide church members with access to church facilities. The church reserved forty parking spaces for the exclusive use of its members, and reserved the remaining spaces for church use at all times except weekdays from 7:30 a.m. to 5:00 p.m. The church also had the right to use the parking lots on holidays observed by Valero. The parking lots were regularly used by church members on Sundays and Wednesday evenings, and sometimes used by church members on Saturdays and for special events throughout the week. Therefore, we hold that there is some evidence to support the jury’s finding that the parking lots were used primarily for religious purposes.
The Bexar County Appraisal District and Review Board advanced several other points of error in the court of appeals but that court did not consider them because of its erroneous conclusion that the record contained no evidence that the parking lots were used primarily for religious purposes. We have the option of either examining the points of error not considered by the court of appeals in order to determine if any of those points will support the court of appeals’ judgment or remanding the cause to the court of appeals for it to pass on the unconsidered points. See Coulson v. Lake LBJ Municipal Utility District, 734 S.W.2d 649, 652 (Tex.1987). Because the unaddressed points of error include attacks on the sufficiency of the evidence, we believe judicial economy is best served by remanding the entire cause to the court of appeals for consideration of all previously unaddressed points.4 Id.
*112Accordingly, we reverse and remand the cause to the court of appeals.
COOK, J., concurs. MAUZY, J., dissents, joined by DOGGETT and GAMMAGE, JJ.. Valero paid the church $111,925 per year from 1984 through 1986. This was calculated at $275 per parking space per year for 407 spaces.
. In accordance with broad-form submission practice, the trial court properly submitted the issue to the jury as a broad question which asked whether the church was entitled to a tax exemption on the parking lots. The broad-form question was accompanied by instructions stating, among other things, the statutory requirements of section 11.20(a)(1) of the Texas Tax Code that had to be met in order for the church to qualify for an exemption. In finding that the church was entitled to an exemption, the jury implicitly found that the church met the statutory requirements of section 11.20(a)(1).
. In University Christian Church, the church owned two parking lots which it leased to All-right Parking. University Christian Church, 768 S.W.2d at 719. Under the terms of the lease, the church retained exclusive use of the parking lots on Sundays and was allowed to use the lots on various other occasions. Id. The church received a monthly fee from Allright Parking, as well as a percentage of Allright Parking’s gross receipts from its use of the parking lots. Id. The City of Austin and other taxing authorities sued the church to collect delinquent ad valo-rem taxes levied on the parking lots. The trial court rendered judgment for the taxing authorities based on the jury’s failure to find that the property was primarily used for religious worship. Id. at 718. The court of appeals reversed and rendered judgment for the church, holding that the evidence conclusively established the property was used primarily for religious worship. 724 S.W.2d 94 (Tex.App.—Austin 1986). This Court held that the court of appeals erred in concluding, as a matter of law, that the church's parking lots were primarily used for religious worship, and remanded the case to the court of appeals to consider the factual sufficiency of the evidence. University Christian Church, 768 S.W.2d at 720-21. On remand, the court of appeals held that the jury’s failure to find that the parking lots were used primarily for religious worship was not so against the great weight and preponderance of the evidence as to be manifestly unjust. University Christian Church v. City of Austin, 789 S.W.2d 361, 366 (Tex.App.—Austin 1990, no writ).
. The previously unaddressed points include whether the church was entitled to attorney's fees, whether the trial court’s rulings denied BCAD a fair trial, whether there was legally or factually insufficient evidence to support the jury's finding on issues other than the primary use of the property, whether there was factually insufficient evidence to support the jury’s finding on the primary use issue, whether the trial court’s judgment violates certain provisions of the United States Constitution or the Texas Constitution, whether the trial court erred in submitting the question and instructions concerning the church’s right to an exemption, and the church’s cross-point concerning delay damages.