Relating to filing requirements for property tax exemptions for certain societies and organizations and including effective date, applicability, and retroactive applicability provisions

This bill relates to property tax exemption filing requirements for certain societies and organizations.1 requires certain societies or organizations claiming a property tax exemption to file a statement with the assessor not later than February 1. Upon the filing and allowance of the claim, the claim shall be allowed on the property for successive years without further filing as long as the property is used for the purposes specified in the original claim for exemption. When a property receiving a property tax exemption is transferred, division I of the bill requires the county recorder to notify both the transferor and the transferee of the termination of the exemption and the filing requirements to continue the exemption on the property transferred. 3 authorizes a county board of supervisors to abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the year in which the property was transferred and the property acquired by gift or purchase would have been exempt if the person or entity had been able to file for exemption in a timely manner. Division I of the bill requires the board of supervisors to abate the taxes under such circumstances upon the filing of a request for abatement. Division I of the bill takes effect upon enactment and applies to the transfer of property occurring on or after the effective date of division I of the bill. Division II of the bill provides that, notwithstanding the requirement for the filing of a statement claiming the property tax exemption by February 1, for the assessment years beginning January 1, 2018, and January 1, 2019, the statement claiming the exemption for property owned by a religious institution that was acquired by the religious institution from another religious institution during the calendar year 2015, and that is located in a city having a population of at least 90,000 but not more than 100,000 according to the 2010 federal decennial census, shall be filed not later than days following the effective date of division II of the bill.32. Division II of the bill takes effect upon enactment and applies retroactively to January 1, 2018, for assessment years beginning on or after that date.