RELIGIOUS ORGS: CLARIFY PROP. TAX EXEMPTION.

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View NCGA Bill Details2015-2016 Session
Senate Bill 458 (Public) Filed Wednesday, March 25, 2015
AN ACT TO CLARIFY THAT RELIGIOUS ORGANIZATIONS ARE EXEMPT FROM PROPERTY TAX.
Intro. by Daniel.

Status: Re-ref Com On Finance (Senate Action) (Mar 30 2015)

Bill History:

S 458

Bill Summaries:

  • Summary date: Mar 25 2015 - View Summary

    Amends GS 105-278.3 concerning the use of real and personal property for religious purposes, providing that bona fide religious organizations, including those recognized by the IRS under section 501(c)(3) of the Code, may obtain tax exemption for their properties when the other requirements of the section are met.

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