HI HB1658

Restricts real property tax exemptions for religious organizations to only "places of worship" (churches, temples, synagogues, mosques, and similar structures where religious worship occurs).

Eliminates tax exemptions for other real property owned by religious organizations, such as parsonages, incidental activities, and church grounds beyond the place of worship itself.

Defines "places of worship" in statute to explicitly exclude other real property owned by religious organizations.

Clarifies that exemptions for cemeteries maintained by religious societies remain available as a separate category under paragraph (4).

Applies to taxable years beginning after December 31, 2010.