Church Property Tax Exemption
| Type | Bill |
|---|---|
| Session | 2018 Regular Session |
| Subjects |
Concerning the elimination of ownership as a requirement to qualify for the property tax exemption for property that is used solely and exclusively for religious purposes, and, in connection therewith, enacting the "Church Property Tax Fairness Act" and making an appropriation.
Bill Summary:
Under the state constitution, property that is used solely and exclusively for religious worship is exempt from property tax, unless otherwise provided by general law. By statute, the property must be owned and used solely and exclusively for religious purposes to qualify for the exemption. The bill eliminates the ownership requirement, which is not expressly included in the state constitution, so that a property leased to a church or other organization that uses it solely and exclusively for religious purposes is exempt from property tax.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/27/2018 | PA1 |
| Date | Version | Documents |
|---|---|---|
| 02/27/2018 | SA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 18-070 to the Committee on Finance. | The motion failed on a vote of 3-4. | Vote summary |
| Postpone Senate Bill 18-070 indefinitely using a reversal of the previous roll call. There was no objection to the use of the reverse roll call, therefore, the bill was postponed indefinitely. | The motion passed on a vote of 4-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| This is a conceptual amendment to use a different amount for the approps clause from the revised fiscal note. | The motion passed without objection. | Vote summary |
| Refer Senate Bill 18-070, as amended, to the Committee of the Whole. | The motion passed on a vote of 4-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 18-070 to the Committee on Appropriations. | The motion passed on a vote of 3-2. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/08/2018 | Third Reading | BILL |
18
AYE
17
NO
0
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/04/2018 | House | House Committee on State, Veterans, & Military Affairs Postpone Indefinitely |
| 03/13/2018 | House | Introduced In House - Assigned to State, Veterans, & Military Affairs |
| 03/08/2018 | Senate | Senate Third Reading Passed - No Amendments |
| 03/06/2018 | Senate | Senate Third Reading Laid Over to 03/08/2018 - No Amendments |
| 03/05/2018 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 03/01/2018 | Senate | Senate Second Reading Laid Over to 03/05/2018 - No Amendments |
| 02/27/2018 | Senate | Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole |
| 01/25/2018 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 01/12/2018 | Senate | Introduced In Senate - Assigned to Finance |
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