Taxes - As enacted, provides that an application for an exemption from property taxation for property owned by a religious, charitable, scientific, or nonprofit educational organization that is filed within 180 days after the exempt use of the property began will be effective as of the date the exempt use began, if the application is made after May 20th of the year for which the exemption is sought, but prior to the end of the year; makes other related changes. - Amends TCA Title 67.

Summary

The bill lets qualifying religious, charitable, scientific or nonprofit educational groups apply for a property tax exemption up to 180 days after they begin using the property, as long as the application is submitted after May 20 and before year‑end. It also lengthens a specific filing window in the tax code from 35 to 45 days. These changes give nonprofits more time to secure tax relief and adjust administrative timelines for local tax officials.

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