ND HB1424

Expands property tax exemption for religious corporations to include improved off-street parking and reasonable landscaping or sidewalk areas serving the main church building, plus up to five additional acres.

Allows minister residences located on non-adjacent property to claim exemption for up to two acres if not leased or used with a view to profit.

Clarifies that earnings from provision of goods or services on religious property are not considered profits for purposes of determining tax exemption status.

Permits religious buildings rented to other tax-exempt organizations to retain exemption status provided no profit is realized from the rent.

Exempts religious corporations or organizations from filing annual tax exemption certificates with assessors and county auditors when property is not leased or otherwise used with a view to profit.

Effective for taxable years beginning after December 31, 2016.