Protecting Religious Homeschooling Act

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Model Bill Info
Bill Title Protecting Religious Homeschooling Act
Date Introduced July 28, 2022
Type Model Policy
Status Draft
Task Forces Tax and Fiscal Policy; Education and Workforce Development
Keywords Education, Tax Reform

Protecting Religious Homeschooling Act

Section 1. Religious Property Tax Exemption

A property tax exemption based on religious purposes includes real property owned by a church which allows its premises to be used by an entity if such entity is not required to make rental payments to the church, is not required to execute a formal lease agreement with respect to its occupancy of the church premises and conducts instruction of children from any or all grades for ages preschool through twelfth grade, including religious instruction consistent with the doctrines of the church the premises of which are being used for that purpose. For purposes of this paragraph, a requirement by a church to be reimbursed by the entity for utility expenses, janitorial services or similar expenses shall not be a basis upon which to remove or deny the exempt status of church property. Exempt status of church property shall not be removed nor shall church property be allocated between taxable and exempt status based on the use of church premises by an entity as described by this paragraph.