Adds an additional 5-year exception to the exclusive use for religious purposes requirement under GS 105-278.3 (exemption from property tax or real and personal property used for religious purposes), for undeveloped land acquired by one of the religious entities listed in the statute with contiguous land already exempt under the statute if (1) the undeveloped land does not exceed 200% of the currently exempt contiguous land and (2) the religious entity certifies that within five years of acquiring the undeveloped land it will either begin to use the land wholly and exclusively for religious purposes or begin to develop the land in a manner which is intended to be wholly and exclusively used by the entity for religious purposes upon completion. Permits discovery of the land under GS 105-312 if the certification requirements are not met. Effective for taxes imposed for taxable years beginning on or after July 1, 2026.
EXPAND RELIGIOUS PROPERTY TAX EXEMPTION.
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View NCGA Bill Details(link is external) | 2025-2026 Session |
AN ACT TO EXPAND THE PROPERTY TAX EXEMPTION FOR REAL PROPERTY USED FOR RELIGIOUS PURPOSES.Intro. by Pyrtle, Sauls, N. Jackson, Scott.
Status: Re-ref Com On Finance (House action) (Mar 12 2025)
Bill History:
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Tue, 11 Feb 2025 House: Filed(link is external)
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Wed, 12 Feb 2025 House: Passed 1st Reading(link is external)
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Wed, 12 Mar 2025 House: Reptd Fav(link is external)
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Wed, 12 Mar 2025 House: Re-ref Com On Finance(link is external)
H 100
Bill Summaries:
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Bill H 100 (2025-2026)Summary date: Feb 11 2025 - View Summary
View: All Summaries for Bill