The proposed bill, if enacted, would amend current statutes regarding property tax exemptions for nonprofit organizations. Under the current law, property or buildings used primarily for religious worship are exempt from taxation. The bill would expand 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. This change would replace the existing language that limits the exemption to just religious worship, thereby broadening the scope of eligible properties. Additionally, the bill introduces a definition for "religious-related activities" and makes several technical adjustments to the existing statutes. It specifies that nonprofit organizations must file an affidavit of eligibility for properties used for religious-related activities, similar to the current requirement for properties used for religious worship. The bill also clarifies that if a nonprofit organization acquires property previously owned by another nonprofit, it must comply with the same eligibility requirements to maintain the tax exemption. Overall, these updates aim to provide a more inclusive framework for property tax exemptions related to religious activities.

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