A BILL TO BE ENTITLED
AN ACT to clarify that religious organizations are exempt from property tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑278.3(c) reads as rewritten:
"§ 105‑278.3.  Real and personal property used for religious purposes.
…
(c)	The following agencies, when the other requirements of this section are met, may obtain exemption for their properties:
(1)	A congregation, parish, mission, or similar local unit of a church or religious body;
(2)	A conference, association, presbytery, diocese, district, synod, or similar unit comprising local units of a church or religious body; or
(3)	A religious organization recognized by the Internal Revenue Service under section 501(c)(3) of the Code."
SECTION 2.  This act is effective when it becomes law.