Session Law 2015-185 - House Bill 229

• Modifies tax exemption for religious property to allow buildings under construction to qualify for exemption starting from the date a building permit is issued through 90 days after certificate of occupancy (or 180 days after active construction ends, whichever is earlier).

• Clarifies that if only part of a property qualifies for religious tax exemption, the valuation of that qualifying portion is exempt from taxation.

• Allows holders of limited driving privileges to drive to and from their place of religious worship as an essential purpose, effective October 1, 2015.

• For high-risk drivers (alcohol concentration of 0.15 or higher), restricts driving to employment, school, religious worship, court-ordered treatment, and ignition interlock service facilities.

• Becomes effective July 29, 2015, except for the limited driving privilege provisions which become effective October 1, 2015.