§ 105‑278.3. Real andpersonal property used for religious purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building shall be exempted from taxation if whollyowned by an agency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for religious purposes as defined in subsection(d)(1), below; or
(2) Occupiedgratuitously by one other than the owner and wholly and exclusively used by theoccupant for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly and exclusivelyused by its owner for religious purposes; or
(2) Gratuitously madeavailable to one other than the owner and wholly and exclusively used by thepossessor for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainexemption for their properties:
(1) A congregation,parish, mission, or similar local unit of a church or religious body; or
(2) A conference,association, presbytery, diocese, district, synod, or similar unit comprisinglocal units of a church or religious body.
(d) Within the meaningof this section:
(1) A religious purposeis one that pertains to practicing, teaching, and setting forth a religion.Although worship is the most common religious purpose, the term encompassesother activities that demonstrate and further the beliefs and objectives of agiven church or religious body. Within the meaning of this section, theownership and maintenance of a general or promotional office or headquarters byan owner listed in subdivision (2) of subsection (c), above, is a religiouspurpose and the ownership and maintenance of residences for clergy, rabbis,priests or nuns assigned to or serving a congregation, parish, mission orsimilar local unit, or a conference, association, presbytery, diocese,district, synod, province or similar unit of a church or religious body orresidences for clergy on furlough or unassigned, is also a religious purpose.However, the ownership and maintenance of residences for other employees is nota religious purpose for either a local unit of a church or a religious body ora conference, association, presbytery, diocese, district, synod, or similarunit of a church or religious body. Provided, however, that where part ofproperty which otherwise qualifies for the exemption provided herein is madeavailable as a residence for an individual who provides guardian, janitorialand custodial services for such property, or who oversees and supervises qualifyingactivities upon and in connection with said property, the entire property shallbe considered as wholly and exclusively used for a religious purpose.
(2) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(3) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(4) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline.
(6) A scientific purposeis one that yields knowledge systematically through research, experimentationor other work done in one or more of the natural sciences.
(e) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets that subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(f) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(g) Notwithstanding theexclusive‑use requirement of subsection (a), above, any parking lotwholly owned by an agency listed in subsection (c), above, may be used forparking without removing the tax exemption granted in this section; provided,the total charge for said uses shall not exceed that portion of the actualmaintenance expenditures for the parking lot reasonably estimated to have beenmade on account of said uses. This subsection shall apply beginning with thetaxable year that commences on January 1, 1978. (1973, c. 695, s. 4; c. 1421;1975, c. 848; 1977, c. 867; 2005‑435, s. 59(a).)
§ 105‑278.3. Real andpersonal property used for religious purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building shall be exempted from taxation if whollyowned by an agency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for religious purposes as defined in subsection(d)(1), below; or
(2) Occupiedgratuitously by one other than the owner and wholly and exclusively used by theoccupant for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly and exclusivelyused by its owner for religious purposes; or
(2) Gratuitously madeavailable to one other than the owner and wholly and exclusively used by thepossessor for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainexemption for their properties:
(1) A congregation,parish, mission, or similar local unit of a church or religious body; or
(2) A conference,association, presbytery, diocese, district, synod, or similar unit comprisinglocal units of a church or religious body.
(d) Within the meaningof this section:
(1) A religious purposeis one that pertains to practicing, teaching, and setting forth a religion.Although worship is the most common religious purpose, the term encompassesother activities that demonstrate and further the beliefs and objectives of agiven church or religious body. Within the meaning of this section, theownership and maintenance of a general or promotional office or headquarters byan owner listed in subdivision (2) of subsection (c), above, is a religiouspurpose and the ownership and maintenance of residences for clergy, rabbis,priests or nuns assigned to or serving a congregation, parish, mission orsimilar local unit, or a conference, association, presbytery, diocese,district, synod, province or similar unit of a church or religious body orresidences for clergy on furlough or unassigned, is also a religious purpose.However, the ownership and maintenance of residences for other employees is nota religious purpose for either a local unit of a church or a religious body ora conference, association, presbytery, diocese, district, synod, or similarunit of a church or religious body. Provided, however, that where part ofproperty which otherwise qualifies for the exemption provided herein is madeavailable as a residence for an individual who provides guardian, janitorialand custodial services for such property, or who oversees and supervises qualifyingactivities upon and in connection with said property, the entire property shallbe considered as wholly and exclusively used for a religious purpose.
(2) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(3) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(4) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline.
(6) A scientific purposeis one that yields knowledge systematically through research, experimentationor other work done in one or more of the natural sciences.
(e) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets that subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(f) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(g) Notwithstanding theexclusive‑use requirement of subsection (a), above, any parking lotwholly owned by an agency listed in subsection (c), above, may be used forparking without removing the tax exemption granted in this section; provided,the total charge for said uses shall not exceed that portion of the actualmaintenance expenditures for the parking lot reasonably estimated to have beenmade on account of said uses. This subsection shall apply beginning with thetaxable year that commences on January 1, 1978. (1973, c. 695, s. 4; c. 1421;1975, c. 848; 1977, c. 867; 2005‑435, s. 59(a).)
§ 105‑278.3. Real andpersonal property used for religious purposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land reasonably necessary for theconvenient use of any such building shall be exempted from taxation if whollyowned by an agency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for religious purposes as defined in subsection(d)(1), below; or
(2) Occupiedgratuitously by one other than the owner and wholly and exclusively used by theoccupant for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly and exclusivelyused by its owner for religious purposes; or
(2) Gratuitously madeavailable to one other than the owner and wholly and exclusively used by thepossessor for religious, charitable, or nonprofit educational, literary,scientific, or cultural purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainexemption for their properties:
(1) A congregation,parish, mission, or similar local unit of a church or religious body; or
(2) A conference,association, presbytery, diocese, district, synod, or similar unit comprisinglocal units of a church or religious body.
(d) Within the meaningof this section:
(1) A religious purposeis one that pertains to practicing, teaching, and setting forth a religion.Although worship is the most common religious purpose, the term encompassesother activities that demonstrate and further the beliefs and objectives of agiven church or religious body. Within the meaning of this section, theownership and maintenance of a general or promotional office or headquarters byan owner listed in subdivision (2) of subsection (c), above, is a religiouspurpose and the ownership and maintenance of residences for clergy, rabbis,priests or nuns assigned to or serving a congregation, parish, mission orsimilar local unit, or a conference, association, presbytery, diocese,district, synod, province or similar unit of a church or religious body orresidences for clergy on furlough or unassigned, is also a religious purpose.However, the ownership and maintenance of residences for other employees is nota religious purpose for either a local unit of a church or a religious body ora conference, association, presbytery, diocese, district, synod, or similarunit of a church or religious body. Provided, however, that where part ofproperty which otherwise qualifies for the exemption provided herein is madeavailable as a residence for an individual who provides guardian, janitorialand custodial services for such property, or who oversees and supervises qualifyingactivities upon and in connection with said property, the entire property shallbe considered as wholly and exclusively used for a religious purpose.
(2) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(3) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(4) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline.
(6) A scientific purposeis one that yields knowledge systematically through research, experimentationor other work done in one or more of the natural sciences.
(e) Notwithstanding theexclusive‑use requirement of subsection (a), above, if part of a propertythat otherwise meets that subsection's requirements is used for a purpose thatwould require exemption if the entire property were so used, the valuation ofthe part so used shall be exempted from taxation.
(f) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(g) Notwithstanding theexclusive‑use requirement of subsection (a), above, any parking lotwholly owned by an agency listed in subsection (c), above, may be used forparking without removing the tax exemption granted in this section; provided,the total charge for said uses shall not exceed that portion of the actualmaintenance expenditures for the parking lot reasonably estimated to have beenmade on account of said uses. This subsection shall apply beginning with thetaxable year that commences on January 1, 1978. (1973, c. 695, s. 4; c. 1421;1975, c. 848; 1977, c. 867; 2005‑435, s. 59(a).)
