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.

Year

2018

Current status

  • House Committee on State, Veterans, & Military Affairs Postpone Indefinitely (04/04/2018)
  • Introduced In House - Assigned to State, Veterans, & Military Affairs (03/13/2018)
  • Senate Third Reading Passed - No Amendments (03/08/2018)
  • Senate Second Reading Laid Over to 03/05/2018 - No Amendments (03/01/2018)
  • Senate Committee on Finance Refer Unamended to Appropriations (01/25/2018)

Sponsors

S. Humphrey/T. Leonard/T. Neville

Bill number

SB18-070

Position

Oppose