Bill Text: NC S458 | 2015-2016 | Regular Session | Amended

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Bill Title: Religious Orgs: Clarify Prop. Tax Exemption

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2015-03-30 - Re-ref Com On Finance [S458 Detail]

Download: North_Carolina-2015-S458-Amended.html

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GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2015

S                                                                                                                                                     1

SENATE BILL 458

 

 

Short Title:        Religious Orgs: Clarify Prop. Tax Exemption.		(Public)
Sponsors:	Senators Daniel (Primary Sponsor);  Hise and Sanderson.
Referred to:	Rules and Operations of the Senate.

March 26, 2015

A BILL TO BE ENTITLED

AN ACT to clarify that religious organizations are exempt from property tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑278.3(c) reads as rewritten:

"§ 105‑278.3.  Real and personal property used for religious purposes.

(c)        The following agencies, when the other requirements of this section are met, may obtain exemption for their properties:

(1)        A congregation, parish, mission, or similar local unit of a church or religious body; or

(2)        A conference, association, presbytery, diocese, district, synod, or similar unit comprising local units of a church or religious body.body; or

(3)        Any other bona fide religious organization, including those recognized by the Internal Revenue Service under section 501(c)(3) of the Code."

SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2015.