------------------------------------------------------------------------------------------ ¦ REFERENCE TITLE: leased religious property tax exemption ¦ ------------------------------------------------------------------------------------------ ¦ ¦ ¦ ¦ ¦ ¦ ¦ State of Arizona ¦ ¦ House of Representatives ¦ ¦ Forty-fifth Legislature ¦ ¦ First Regular Session ¦ ¦ 2001 ¦ ------------------------------------------------------------------------------------------ ¦ HB 2404 ¦ ------------------------------------------------------------------------------------------ ¦ Introduced by ¦ ¦ Representatives Anderson: Cooley, Farnsworth, Gray, Hatch-Miller, Jarrett, Kraft, Robson ¦ ------------------------------------------------------------------------------------------
AN ACT
AMENDING SECTIONS 42-11109 AND 42-11153, ARIZONA REVISED STATUTES; RELATING TO RELIGIOUS PROPERTY TAX EXEMPTION.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-11109, Arizona Revised Statutes, is amended to read:
42-11109. Exemption for religious property; affidavit
A. Property or buildings that are used or held primarily for religious worship, including land, improvements, furniture and equipment, are exempt from taxation if the property is not used or held for profit.
B. PROPERTY THAT A NONPROFIT RELIGIOUS ORGANIZATION OWNS BUT LEASES TO ANOTHER NONPROFIT ORGANIZATION IS EXEMPT FROM TAXATION IF THE OTHER ORGANIZATION:
1. IS EXEMPT FROM TAXATION UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE.
2. USES THE PROPERTY SOLELY FOR CHARITABLE PURPOSES.
B. C. Within ten days after receiving an initial affidavit of
eligibility submitted under section 42-11152 by a nonprofit organization that owns
property used primarily for religious worship, the county assessor, on request, shall
issue a receipt for the affidavit.
C. D. If the organization files with the assessor evidence of the
organization's tax exempt status under section 501(c)(3) of the internal revenue code or
section 43-1201, the organization is exempt from the requirement of filing subsequent
affidavits under section 42-11152 until all or part of the property is conveyed to a new
owner or is no longer used for religious worship. At that time the organization shall
notify the assessor of the change in writing.
D. E. A nonprofit organization that obtains title to property that was
previously owned by another nonprofit organization and used primarily for religious
worship shall comply with the requirements of section 42-11152 to qualify and establish
eligibility for exemption.
E. F. If a nonprofit organization that holds title to property used
primarily for religious worship fails to file the affidavit required by section 42-11152
in a timely manner, but otherwise qualifies for exemption, the county board of
supervisors, on petition by the organization, shall direct the county treasurer to:
1. Refund any property taxes paid by the organization for a tax year if the organization submits a claim for the refund to the county treasurer within one year after the date the taxes were paid. The county treasurer shall pay the claim within thirty days after it is submitted to the treasurer. The county treasurer is entitled to credit for the refund in the next accounting period with each taxing jurisdiction to which the tax monies may have been transmitted.
2. Forgive and strike off from the tax roll any property taxes and accrued interest and penalties that are due but not paid.
Sec. 2. Section 42-11153, Arizona Revised Statutes, is amended to read:
42-11153. Deadline for filing affidavit
A. Except as provided in section 42-11109, subsection B C, a failure by
a taxpayer who is entitled to an exemption to make an affidavit or furnish evidence
required by this article between the first Monday in January and March 1 of each year
constitutes a waiver of the exemption.
B. If a widow, widower or disabled person whose property is exempt from tax under section 42-11111, or an organization that is exempt from federal income tax under section 501(c) of the internal revenue code and is exempt from property tax under article 3 of this chapter, submits a petition after the deadlines prescribed by subsection A of this section, the person or organization may have the waiver redeemed by the county board of supervisors at any regular meeting, except that no taxes that were due and payable before the petition was submitted may be refunded or abated.