ND HB1300

Increases the maximum tax-exempt acreage for religious organizations from two to five additional acres (0.81 hectares to 2.02 hectares) adjoining the main church building, including parking, landscaping, and sidewalk areas.

Maintains exemption for dwellings with outbuildings used for residence of bishops, priests, rectors, or other ministers in charge of services when located on the same parcel as the church.

Allows separate residential exemption of up to two acres for ministers' residences located on property not adjacent to the church.

Preserves exemption status for church buildings rented in whole or in part to other tax-exempt corporations or organizations if no profit is realized from the rent.

Applies retroactively to all taxable years beginning after December 31, 2010, with county commissioners authorized to abate or refund taxes under this act on their own motion or upon property owner application.