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ND HB1370
Bill
Status
1/17/2011
Primary Sponsor
Mark Dosch
Click for details
AI Summary
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Increases the property tax exemption limit for religious corporation or organization real property from two to five acres (0.81 to 2.02 hectares).
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Religious property used for worship services, ministerial residences with outbuildings, and parking lots used by persons attending religious services remain exempt from taxation.
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Exemption continues for buildings rented to other tax-exempt corporations or organizations provided no profit is realized from the rent.
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All taxes assessed or levied on property used for religious purposes are declared void.
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Effective for taxable years beginning after December 31, 2010.
Legislative Description
The property tax exemption for church property; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 1 nays 92
2/21/2011