ND HB1246

Expands property tax exemption for religious corporations to include buildings used for religious services, dwellings for clergy, land under and within building perimeters, improved parking areas, landscaping, and sidewalks adjoining the main church building, plus up to two additional acres.

Allows clergy residences located on non-adjacent property to receive tax exemption up to two acres if on separate parcels.

Permits tax-exempt church buildings rented to other tax-exempt organizations to retain exemption status provided no profit is realized from rental income.

Exempts all parking lots owned by religious organizations and used by persons attending religious services from taxation.

Directs the legislative management to study feasibility of extending sales tax exemptions to all charitable nonprofit organizations during the 2011-12 interim and report findings to the 63rd legislative assembly.

Effective for taxable years beginning after December 31, 2010.