ND HB1439

Exempts land and buildings on a parcel where a church building is located from taxation if owned by a religious corporation or organization and used predominantly for religious purposes.

Exempts contiguous parcels from taxation if any building on the parcel is used predominantly for religious purposes.

Exempts clergy residences (parsonage) not adjacent to the church up to 2 acres [.81 hectare] from taxation.

Exempts up to 20 acres [8.09 hectares] of undeveloped land owned by a religious corporation for future church buildings or parsonages, with exemption expiring 10 years after acquisition if construction has not commenced.

Applies retroactively to taxable years beginning after December 31, 2020, and allows county boards to refund taxes paid or cancel taxes levied for taxable years 2021 and 2022 without normal abatement claim time limitations.