Signed by Governor Doug Ducey

Vote Smart's Synopsis:

Vote to pass a bill that exempts religious organizations from certain property taxes.

Highlights:

• Classifies property leased to a nonprofit church, religious assembly, or religious institution for religious worship as “class 9 property” with a 1 percent property tax (Sec. 1).

• Exempts a nonprofit church, religious assembly, or religious institution from paying property taxes, if the property is used for religious worship and leased from a religious, educational, or charitable organization (Sec. 1).

• Requires the church, religious assembly, or institution that leases class 9 property to annually file an affidavit with the county assessor including the following statements (Sec. 1):
• The institution is using the property primarily for religious worship; and
• The institution is the sole economic beneficiary of the class 9 property.

Full Bill Text