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Introduced House Bill (H)

DIGEST

Property tax exemption for religious use. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society. Provides that the county assessor has the burden of proving that the transferred property no longer qualifies for the exemption after the transfer. Property tax exemption for religious use. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society. Provides that the county assessor has the burden of proving that the transferred property no longer qualifies for the exemption after the transfer.