Real property tax: exemptions: religious services: parking.

Summary

The bill widens the property‑tax exemption to include any land or improvements used for parking people attending religious services, regardless of the size of the congregation. It also allows non‑religious owners to qualify if the property is leased exclusively for that purpose and the lessee pays the taxes. The measure adds a reimbursement clause for any state‑mandated costs and makes a minor clarification to the Property Taxpayers’ Advocate role.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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