A bill for an act relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisions.

This bill clarifies which organizations qualify for property tax exemptions by explicitly defining "religious institutions or societies." It ensures that churches, associations of churches, and religious nonprofit corporations organized for primary religious purposes are included, even if they are not affiliated with a specific house of worship. The changes will take effect for tax assessments starting on or after January 1, 2027.