AZ HB2446

Expands property tax exemption for religious associations to include vacant land held for future religious use, provided the organization certifies annually in writing that it intends to use the property primarily for religious purposes within a reasonable time.

Clarifies that holding property to sell for profit at a later date does not qualify as religious use, even if proceeds will support the religious organization's mission.

Exempts churches from requiring a letter of determination from the Internal Revenue Service to establish tax-exempt status, recognizing that certain churches are considered tax exempt without filing for IRS recognition.

Modifies references in the statute from "religious worship" to "religious use" to align with the expanded exemption for vacant land held by religious institutions.

Allows county boards of supervisors to grant relief for organizations that fail to file required affidavits in a timely manner but otherwise qualify for exemption, including refunds of paid taxes or forgiveness of unpaid taxes.