The proposed bill, if enacted, would amend current statutes regarding property tax exemptions for religious organizations. Under current law, property used primarily for religious worship is exempt from property tax, provided it is not used for profit. The bill would introduce an expansion of this exemption to include property owned by nonprofit organizations that is used for religious-related activities, which encompasses worship, education, and housing for religious or charitable purposes. Additionally, the bill would define "religious-related activities" to explicitly include worship, education, and housing used for religious or charitable purposes. This change aims to broaden the scope of tax-exempt properties, thereby potentially impacting the state's fiscal obligations if it leads to a tax shift. The bill also includes technical and conforming changes to ensure consistency within the statutes.

Statutes affected:
Introduced Version: 42-11109
Senate Engrossed Version: 42-11109