Introduced House Bill (H)

Authored by

DIGEST

Property tax exemptions. Provides that the property tax exemption for religious purposes applies to a building that is leased (including land and leased personal property) if the person using the building for religious purposes would otherwise be liable for property taxes. Specifies conditions that must be satisfied to obtain the exemption. Specifies that if an exempt use has not changed, the person receiving the exemption can satisfy the filing requirement to maintain the exemption by filing a statement in each even-numbered year. (Current law provides that an annual filing of a complete application is required unless it is a nonprofit Property tax exemptions. Provides that the property tax exemption for religious purposes applies to a building that is leased (including land and leased personal property) if the person using the building for religious purposes would otherwise be liable for property taxes. Specifies conditions that must be satisfied to obtain the exemption. Specifies that if an exempt use has not changed, the person receiving the exemption can satisfy the filing requirement to maintain the exemption by filing a statement in each even-numbered year. (Current law provides that an annual filing of a complete application is required unless it is a nonprofit corporation.) Makes no change to the exclusion from the requirement to make any subsequent filing for property used for educational, literary, scientific, religious, or charitable purposes or owned by a fraternity or sorority. ... View more