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.
CHURCH TAX EXEMPTION/DRIVING PRIVILEGES. (NEW)
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View NCGA Bill Details | 2015-2016 Session |
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.
Bill History:
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Thu, 12 Mar 2015 House: Filed
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Thu, 12 Mar 2015 House: Filed
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Mon, 16 Mar 2015 House: Passed 1st Reading
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Mon, 16 Mar 2015 House: Ref To Com On Finance
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Mon, 16 Mar 2015 House: Passed 1st Reading
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Mon, 16 Mar 2015 House: Ref To Com On Finance
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Thu, 26 Mar 2015 House: Reptd Fav Com Substitute
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Thu, 26 Mar 2015 House: Cal Pursuant Rule 36(b)
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Thu, 26 Mar 2015 House: Added to Calendar
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Thu, 26 Mar 2015 House: Passed 2nd Reading
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Thu, 26 Mar 2015 House: Passed 3rd Reading
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Thu, 26 Mar 2015 House: Regular Message Sent To Senate
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Thu, 26 Mar 2015 House: Reptd Fav Com Substitute
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Thu, 26 Mar 2015 House: Cal Pursuant Rule 36(b)
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Thu, 26 Mar 2015 House: Added to Calendar
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Thu, 26 Mar 2015 House: Passed 2nd Reading
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Thu, 26 Mar 2015 House: Passed 3rd Reading
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Thu, 26 Mar 2015 House: Regular Message Sent To Senate
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Mon, 30 Mar 2015 Senate: Regular Message Received From House
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Mon, 30 Mar 2015 Senate: Passed 1st Reading
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Mon, 30 Mar 2015 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 30 Mar 2015 Senate: Regular Message Received From House
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Mon, 30 Mar 2015 Senate: Passed 1st Reading
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Mon, 30 Mar 2015 Senate: Ref To Com On Rules and Operations of the Senate
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Fri, 22 May 2015 Senate: Withdrawn From Com
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Fri, 22 May 2015 Senate: Re-ref Com On Finance
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Fri, 22 May 2015 Senate: Withdrawn From Com
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Fri, 22 May 2015 Senate: Re-ref Com On Finance
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Tue, 21 Jul 2015 Senate: Reptd Fav Com Substitute
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Tue, 21 Jul 2015 Senate: Com Substitute Adopted
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Wed, 22 Jul 2015 Senate: Passed 2nd Reading
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Wed, 22 Jul 2015 Senate: Passed 3rd Reading
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Thu, 23 Jul 2015 Senate: Regular Message Sent To House
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Thu, 23 Jul 2015 House: Regular Message Received For Concurrence in S Com Sub
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Mon, 27 Jul 2015 House: Cal Pursuant 36(b)
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Mon, 27 Jul 2015 House: Placed On Cal For 07/28/2015
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Tue, 28 Jul 2015 House: Concurred In S/Com Sub
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Tue, 28 Jul 2015 House: Ordered Enrolled
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Wed, 29 Jul 2015 Ratified
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Thu, 30 Jul 2015 Pres. To Gov. 7/30/2015
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Wed, 5 Aug 2015 Signed by Gov. 8/5/2015
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Wed, 5 Aug 2015 Ch. SL 2015-185
Bill Summaries:
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Bill H 229 (2015-2016)Summary date: Aug 10 2015 - View Summary
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Bill H 229 (2015-2016)Summary date: Jul 21 2015 - View Summary
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.
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Bill H 229 (2015-2016)Summary date: Mar 26 2015 - View Summary
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).
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Bill H 229 (2015-2016)Summary date: Mar 12 2015 - View Summary
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.
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.