Real property tax: exemptions: religious services: parking.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
Take action
Record your position on this measure.
Create an account to record your position, submit testimony, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill removes a restriction from California’s property tax laws regarding exemptions for religious services parking. Currently, these exemptions apply only to congregations of 500 members or fewer. This bill eliminates that congregation size requirement, expanding the availability of this tax break to religious organizations regardless of their size. The bill also addresses state reimbursement for mandated costs associated with the exemption.
Key provisions
- Removes the congregation size limit (500 members) for religious property tax exemptions.
- Expands the exemption to include land and improvements regardless of ownership by the religious organization.
- Clarifies that the exemption applies if the property is leased exclusively for parking related to religious services.
- Requires the fee owner to pay property taxes for the first three fiscal years if the property is not used solely for religious parking.
- Addresses state reimbursement for costs mandated by the bill through the Commission on State Mandates.
Who is affected
- Religious organizations
- Property taxpayers
- Local governments (due to state-mandated program)
- County Assessor's Offices
- The State Board of Equalization
Notable changes
- Eliminates the congregation size restriction for religious property tax exemptions.
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
1 on record
Primary sponsor
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours