House Bill 5109 Summary

• Amends Section 7o of the General Property Tax Act to add exemption for real property owned by qualified conservation clubs whose facilities are available to the public for charitable, nonprofit purposes at least 55 days in each calendar year.

• Defines "qualified conservation club" as clubs (including conservation, sportsmen's, gun, archery, or rod and gun clubs) whose primary purpose is to educate the public in conservation and in hunting, fishing, firearms safety, or archery.

• Allows clubs to demonstrate primary purpose by showing all members are formally affiliated with a statewide organization having the same conservation and education objectives.

• Maintains existing exemptions for nonprofit charitable institutions, charitable trusts, nonprofit hospitals, nonprofit educational institutions, qualified conservation organizations, and certain fraternal or religious society facilities for the aged.

• Adds exemption for real property owned by 501(c)(3) nonprofit corporations operating skilled nursing facilities, homes for the aged, adult foster care facilities, or providing housing and services to disabled persons, under specified conditions.