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)	Any other bona fide religious organization, including those recognized by the Internal Revenue Service under section 501(c)(3) of the Code."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2015.