property tax exemption; religious activities

This bill (SB 1298) creates a property tax exemption for nonprofit organizations using property primarily for religious worship, education, or housing that serves religious or charitable purposes. To qualify, organizations must file an affidavit with proof of their 501(c)(3) tax-exempt status and the county assessor's receipt. If an organization misses the filing deadline but qualifies, it can petition the county board for refunds of paid taxes (within one year) or forgiveness of unpaid taxes and penalties. The exemption applies to land, buildings, and equipment not used for profit.