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AR HB1730
Bill
Status
5/1/2023
Primary Sponsor
John Carr
Click for details
AI Summary
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Amends Arkansas Code § 26-3-301(12)(A) to expand property tax exemptions for dedicated church property to include both owned and leased buildings.
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Exempts church buildings used as places of worship regardless of ownership or lease status by the church.
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Exempts buildings used for administrative or missional purposes, church parsonages, and educational buildings (including family life centers, recreation centers, youth centers, daycare centers, kindergartens, and private church schools) regardless of whether owned or leased.
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Effective for assessment years beginning on or after January 1, 2023.
Legislative Description
To Provide That Buildings Used As Dedicated Church Property Are Exempt From Property Tax Regardless Of Whether The Building Is Owned Or Leased By The Church Using The Property.
Last Action
Died in House Committee at Sine Die Adjournment
5/1/2023