Real property tax: exemptions: religious services: parking.

Plain English Breakdown

The official source does not provide specific details on how local tax officials must implement changes without altering their existing organizational structure.

Real Property Tax Exemptions for Religious Parking

The bill removes the congregation size limit for religious organizations seeking property tax exemptions on land and improvements used for parking during religious activities.

What This Bill Does

• Removes the requirement that a church's congregation must have no more than 500 members to qualify for property tax exemption on land and improvements used for parking during religious activities.
• Extends the property tax exemption to all religious organizations regardless of size, as long as they meet other requirements for using the land for parking purposes.

Who It Names or Affects

• Religious organizations seeking property tax exemptions for parking areas used during religious activities.
• Local tax officials who must follow new rules set by the state.

Terms To Know

Property Tax Exemption

A rule that allows certain properties to be free from paying taxes on their value.

Congregation

The group of people who regularly attend a religious service or belong to a church.

Limits and Unknowns

• It is not clear how many additional costs will be imposed by removing the congregation size limit.
• The bill does not specify what happens if local tax officials cannot follow new rules without changing their current structure.

Official Summary Text

SB 1298, as amended, Jones.
Property taxpayers’ bill of rights.
Real property tax: exemptions: religious services: parking.
Existing property tax law exempts from tax any real property that is reasonably and necessarily required for the parking of automobiles by persons engaged in religious activities. Existing law extends this exemption to apply to land and improvements regardless of whether the fee interest in the land and improvements is held by the religious organization using the land and improvements for parking purposes if certain requirements are met, including a requirement that the congregation of the church is no greater than 500 members.
This bill would remove the requirements relating to the size of the congregation. By imposing additional duties on local tax officials, this bill would impose a state-mandated local program.
The
California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
This bill would take effect immediately as a tax levy.
Existing law, known as The Morgan Property Taxpayers’ Bill of Rights, requires the State Board of Equalization to designate a Property Taxpayers’ Advocate to be responsible for, among other things, reviewing the adequacy of procedures for the distribution of information regarding property tax assessment matters and the adequacy of procedures for the prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems. Existing law requires the advocate to report at least annually to the executive officer of the board on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of the property taxpayers’ bill of rights. Existing law provides that nothing in the property taxpayers’ bill of rights requires the board to reassign property tax program responsibilities within its existing organizational
structure.
This bill would make a nonsubstantive change to that latter provision.

Current Bill Text

Download Bill PDF