AK HB305

Amends AS 29.45.030(b) to modify the definition of "property used exclusively for religious purposes" owned by religious organizations.

Removes the exemption for residences of educators in private religious or parochial schools from the tax-exempt property list.

Retains tax exemption for residences of bishops, pastors, priests, rabbis, ministers, and members of religious orders of recognized religious organizations.

Deletes the detailed definition of "minister" that previously required ordination/licensing and employment by the religious organization to carry out its ministry.

Maintains existing exemptions for structures used for public worship, charitable purposes, religious administrative offices, religious education, nonprofit hospitals, and required parking lots.