On March 26, the House unanimously approved legislation (H.B. 229) that would expand the definition of religious property exempt from tax in North Carolina. Under current law, property owned by religious organizations is generally exempt from local property tax if it is wholly and exclusively used for religious purposes. H.B. 229 would allow religious nonprofits to be exempt from paying property tax on buildings that are under construction but will be used in the future exclusively for religious purposes, though it would not change other similar laws that exempt other types of nonprofits from paying property tax on land and buildings they own and use for nonprofit purposes. The bill is currently before the Senate Rules Committee
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