21.0661.02000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1471
of North Dakota
Introduced by
Representatives K. Koppelman, Bellew, Fisher, Hagert, Kading, Karls, Schauer, Toman
Senators Clemens, Kannianen
1 A BILL for an Act to amend and reenact subsection 9 of section 57-02-08 of the North Dakota
2 Century Code, relating to a property tax exemption for property of churches; and to provide an
3 effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subsection 9 of section 57-02-08 of the North Dakota Century
6 Code is amended and reenacted as follows:
7 9. a. All buildingsreal property owned by any religious corporation or organization and
8 used for the religious purposes of the organization, and if on the same parcel,
9 dwellings with usual outbuildings, intended and ordinarily used for the residence
10 of the bishop, priest, rector, or other minister in charge of services, land directly
11 under and within the perimeter of those buildings, improved off-street parking or
12 reasonable landscaping or sidewalk area adjoining the main church building, and
13 up to a maximum of five additional acres [2.02 hectares] must be deemed to be
14 property used exclusively for religious purposes, and exempt from taxation,
15 whether the real property consists of one tract or more.
16 b. If theThe parsonage and residence of the bishop, priest, rector, or other minister
17 in charge of services is located on property not adjacent to the church, that
18 residence, or other clergy, which is owned by the church, with usual outbuildings
19 and land on which it is located, up to two acres [.81 hectare], and not leased or
20 otherwise used with a view to profit, must be deemed to be property used
21 exclusively for religious purposes and is exempt from taxation.
22 b.c. Any real property owned by any religious corporation or organization and used to
23 further the religious purposes of the organization and not leased or otherwise
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 Sixty-seventh
Legislative Assembly
1 used with a view to profit must be deemed to be property used exclusively for
2 religious purposes and exempt from taxation.
3 d. The exemption for a building used for the religious purposes of the owner
4 continues to be in effect if the building in whole, or in part, is rented to another
5 otherwise tax-exempt corporation or organization, provided no profit is realized
6 from the rent.
7 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
8 December 31, 2020.
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Statutes affected:
INTRODUCED: 57-02-08
FIRST ENGROSSMENT: 57-02-08
Enrollment: 57-02-08