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Senate Bill 0592


Senate Bill 0592

ARCHIVE (2013)

Latest Information

 

DIGEST OF INTRODUCED BILL


Property tax exemptions. Provides that in the case of a taxpayer that is a church that: (1) purchased real property in June 2007; (2) has used the real property for church purposes since purchasing the real property; and (3) filed a property tax exemption application for the real property in June 2007; the taxpayer is not required to pay any property taxes, penalties, or interest with respect to the property for the March 1, 2007, and March 1, 2008, assessment dates if the taxpayer demonstrates that the property would have qualified for an exemption if a property tax exemption application had been filed in a timely manner and the taxpayer had owned the real property on May 1, 2007. Provides that in the case of a taxpayer that is a nonprofit corporation that is the owner of real property: (1) that was owned, occupied, and used by the taxpayer or a predecessor taxpayer to provide youths with the opportunity to play supervised and organized baseball or softball during at least the 20 years preceding the March 1, 2003, and March 1, 2004, assessment dates; (2) for which a property tax liability was imposed for the March 1, 2003, and March 1, 2004, assessment dates; (3) that would have qualified for an exemption for the March 1, 2003, and March 1, 2004, assessment dates if a property tax exemption application had been filed in a timely manner; and (4) that was granted a property tax exemption for the March 1, 2005, assessment date; the taxpayer is not required to pay any property taxes, penalties, or interest with respect to the property for the March 1, 2003, and March 1, 2004, assessment dates if the taxpayer demonstrates that the real property would have qualified for an exemption if an exemption application had been filed in a timely manner.
    Current Status:
     In Committee - first House
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