Bill Summary – FastDemocracy

Stricken language would be deleted from and underlined language would be added to present law.
 1   State of Arkansas
 2   94th General Assembly                        A Bill
 3   Regular Session, 2023                                                             HOUSE BILL 1730
 4
 5   By: Representatives John Carr, Lundstrum
 6   By: Senators J. Petty, C. Penzo
 7
 8                                     For An Act To Be Entitled
 9                   AN ACT TO AMEND THE PROPERTY TAX EXEMPTION APPLICABLE
10                   TO DEDICATED CHURCH PROPERTY; TO PROVIDE THAT
11                   BUILDINGS USED AS DEDICATED CHURCH PROPERTY ARE
12                   EXEMPT FROM PROPERTY TAX REGARDLESS OF WHETHER THE
13                   BUILDING IS OWNED OR LEASED BY THE CHURCH USING THE
14                   PROPERTY; AND FOR OTHER PURPOSES.
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16
17                                                 Subtitle
18                           TO PROVIDE THAT BUILDINGS USED AS
19                           DEDICATED CHURCH PROPERTY ARE EXEMPT FROM
20                           PROPERTY TAX REGARDLESS OF WHETHER THE
21                           BUILDING IS OWNED OR LEASED BY THE CHURCH
22                           USING THE PROPERTY.
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25   BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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27           SECTION 1.      Arkansas Code § 26-3-301(12)(A), concerning property exempt
28   from taxation, is amended to read as follows:
29                   (12)(A)     Under the provisions of this section, all dedicated
30   church property, including the church building used as a place of worship
31   regardless of whether the building is owned or leased by the church,
32   buildings used for administrative or missional purposes regardless of whether
33   the buildings are owned or leased by the church, the land upon which the
34   church buildings are located, all church parsonages regardless of whether the
35   parsonages are owned or leased by the church, any church educational building
36   operated in connection with the church regardless of whether the building is
     *JLL319*                                                                  03/27/2023 2:09:47 PM JLL319
                                                                             HB1730
 1   owned or leased by the church, including a family life or activity center, a
 2   recreation center, a youth center, a church association building, a daycare
 3   center, a kindergarten, or a private church school shall be exempt.
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 5        SECTION 2.   EFFECTIVE DATE.   Section 1 of this act is effective for
 6   assessment years beginning on or after January 1, 2023.
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Statutes affected: 
HB 1730: 26-3-301(12)