SB18-070
Church Property Tax Exemption
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.
Session:
2018 Regular Session
Subject:
Bill Summary
Local Government
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.)