This bill proposes updates to section 42-11109 of the Arizona Revised Statutes regarding property tax exemptions for nonprofit organizations. The current law specifies that property owned by nonprofits is exempt from taxation if used primarily for religious worship. The bill expands this definition to include properties used for "religious-related activities," which encompasses worship, education, and housing. Additionally, it modifies the language to remove references to "religious worship" in several places, ensuring consistency with the new broader definition.

Furthermore, the bill clarifies the process for nonprofit organizations to obtain tax exemptions by specifying that they must submit an affidavit of eligibility within ten days of receiving it. It also establishes that if a nonprofit acquires property previously owned by another nonprofit, it must comply with the same eligibility requirements. The bill aims to streamline the exemption process while broadening the scope of activities that qualify for tax relief.

Statutes affected:
Introduced Version: 42-11109