GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

S                                                                                                                                                    D

SENATE DRS15047-ME-21  (02/09)

 

 

 

Short Title:        Religious Orgs./ Clarify Prop. Tax Exemption.		(Public)
Sponsors:	Senators Daniel and Hunt (Primary Sponsors).
Referred to:

 

 

A BILL TO BE ENTITLED

AN ACT to clarify that religious organizations are exempt from property tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑278.3(c) reads as rewritten:

"§ 105‑278.3.  Real and personal property used for religious purposes.

…

(c)        The following agencies, when the other requirements of this section are met, may obtain exemption for their properties:

(1)        A congregation, parish, mission, or similar local unit of a church or religious body; or

(2)        A conference, association, presbytery, diocese, district, synod, or similar unit comprising local units of a church or religious body.body; or

(3)        A religious organization recognized by the Internal Revenue Service under section 501(c)(3) of the Code."

SECTION 2.  This act is effective when it becomes law.