CHURCH TAX EXEMPTION/DRIVING PRIVILEGES. (NEW)

View NCGA Bill Details2015-2016 Session
House Bill 229 (Public) Filed Thursday, March 12, 2015
AN ACT TO MODIFY THE EXEMPTION FOR REAL PROPERTY USED FOR RELIGIOUS PURPOSES AND TO AUTHORIZE THE HOLDER OF A LIMITED DRIVING PRIVILEGE TO DRIVE TO AND FROM THE PERSON'S PLACE OF RELIGIOUS WORSHIP.
Intro. by McNeill, Shepard, Riddell, Pierce.

Status: Ch. SL 2015-185 (House Action) (Aug 5 2015)

SOG comments (1):

Long title change

Senate committee substitute to the 2d edition changed the long title. Original long title was AN ACT to modify the exemption for real property used for religious purposes.

Bill History:

H 229/S.L. 2015-185

Bill Summaries:

  • Summary date: Aug 10 2015 - More information

    AN ACT TO MODIFY THE EXEMPTION FOR REAL PROPERTY USED FOR RELIGIOUS PURPOSES AND TO AUTHORIZE THE HOLDER OF A LIMITED DRIVING PRIVILEGE TO DRIVE TO AND FROM THE PERSON'S PLACE OF RELIGIOUS WORSHIP. Enacted August 5, 2015. Effective August 5, 2015, except as otherwise provided.


  • Summary date: Jul 21 2015 - More information

    Senate committee substitute to the 2nd edition makes the following changes. 

    Amends GS 20-179.3, concerning the limited driving privilege, adding "religious worship" to the list of approved reasons for which individuals with a limited driving privilege can drive. Additionally, provides that individuals with additional restrictions on their driving privilege due to being a high-risk driver, as provided for in GS 20-179.3(c1), are allowed to drive to and from their place of religious worship. Provides that the allowed driving to and from an individual's place of religious worship is subject to the same limitation applicable to work-related driving in GS 20-179.3(g) and (g1). 

    Makes technical changes. 

    Effective October 1, 2015, applying to limited driving privileges issued on or after that date. 

    Makes conforming changes to the short and long titles.


  • Summary date: Mar 26 2015 - More information

    House committee substitute makes the following changes to the 1st edition.

    Amends proposed language from the previous edition in GS 105-278.3 to provide that real property does not need to meet the requirement that it be exclusively used for religious purposes in order to be exempt from taxation if the building and the land occupied by the building is under construction and intended to be wholly and exclusively used by its owner for religious purposes on completion. Also provides that, for the purposes of the subdivision, a building is under construction starting when a building permit is issued and ending at the earlier of (1) 90 days after a certificate of occupancy is issued or (2) 180 days after the end of active construction (previously, provided that it is exempt from taxation if (1) it is under construction, (2) it is intended to be wholly and exclusively used by its owner for religious purposes upon completion, and (3) it is located on property that meets the requirements of GS 105-278.3(a). Also provided that real property is considered to be under construction until 90 days after a certificate of occupancy is issued). 


  • Summary date: Mar 12 2015 - More information

    Amends GS 105-278.3, concerning tax exemptions for real and personal property used for religious purposes, making technical and organizational changes. Adds new language that provides that real property does not need to meet the requirement that it be exclusively used for religious purposes in order to be exempt from taxation if (i) it is under construction, (ii) it is intended to be wholly and exclusively used by its owner for religious purposes upon completion, and (iii) it is located on property that meets the requirements of GS 105-278.3(a). Provides that real property is considered to be under construction until 90 days after a certificate of occupancy is issued. 

    Effective for taxes imposed for taxable years beginning on or after July 1, 2015.


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