ND HB1471

Expands property tax exemptions for religious corporations and organizations to include land and buildings on the same parcel as a church, plus up to five additional acres of parking, landscaping, or sidewalk area adjoining the main church building.

Exempts parsonages and clergy residences located on non-adjacent property owned by religious organizations, up to two acres [0.81 hectares], from taxation.

Allows religious corporations or organizations to exempt up to twenty acres of undeveloped land designated for future church buildings, with the exemption expiring ten years after acquisition if construction has not commenced.

Permits religious buildings rented to other tax-exempt corporations or organizations to maintain exemption status provided no profit is realized from the rental.

Effective for taxable years beginning after December 31, 2020; passed by House vote of 78-15 and Senate vote of 46-1.