HB 1353 IN

0likes☆Favorite🔕SubscribeShare

Became Law

Requires a sales disclosure form to include an attestation that a property transferred will continue to be used by a church or religious society for the same tax exempt purpose. Provides that a county assessor that reasonably suspects that property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation included in the sales disclosure form. Provides that the request for articles of incorporation or bylaws to confirm the attestation must: (1) be made in writing; and (2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose. Specifies that the provisions in the bill apply to transactions occurring after December 31, 2021. Provides that when an exempt property owned by a church or religious society is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file an exemption application with the county assessor. Provides that if the property remains eligible for the exemption, the exempt status carries over to the transferee church or religious society.

• Mike Speedy · author
• Aaron Freeman Republican · sponsor
• Jack Sandlin · sponsor

1. Jan 14, 2021 Authored by Representative Speedy · lower
2. Jan 14, 2021 First reading: referred to Committee on Ways and Means · lower
3. Feb 4, 2021 Committee report: do pass, adopted · lower
4. Feb 8, 2021 Amendment #1 (Porter) failed; Roll Call 80: yeas 29, nays 63 · lower
5. Feb 8, 2021 Amendment #2 (Porter) failed; Roll Call 81: yeas 28, nays 67 · lower
6. Feb 8, 2021 Second reading: ordered engrossed · lower
7. Feb 11, 2021 Senate sponsors: Senators Freeman and Sandlin · lower
8. Feb 11, 2021 Third reading: passed; Roll Call 111: yeas 69, nays 24 · lower
9. Feb 12, 2021 Referred to the Senate · lower
10. Feb 23, 2021 First reading: referred to Committee on Tax and Fiscal Policy · upper
11. Mar 23, 2021 Committee report: amend do pass, adopted · upper
12. Mar 25, 2021 Second reading: ordered engrossed · upper
13. Mar 29, 2021 Third reading: passed; Roll Call 278: yeas 48, nays 1 · upper
14. Mar 30, 2021 Returned to the House with amendments · upper
15. Mar 30, 2021 Motion to dissent filed · lower
16. Mar 30, 2021 House dissented from Senate amendments · lower
17. Apr 5, 2021 House conferees appointed: Speedy and Porter · lower
18. Apr 5, 2021 House advisors appointed: Thompson, Rowray, DeLaney and Pfaff · lower
19. Apr 6, 2021 Senate conferees appointed: Freeman and Qaddoura · upper
20. Apr 6, 2021 Senate advisors appointed: Sandlin and Niezgodski · upper
21. Apr 21, 2021 CCR # 1 filed in the House · lower
22. Apr 21, 2021 CCR # 1 filed in the Senate · upper
23. Apr 21, 2021 Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 492: yeas 94, nays 0 · lower
24. Apr 21, 2021 Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 486: yeas 49, nays 0 · upper
25. Apr 22, 2021 Signed by the Speaker · lower
26. Apr 23, 2021 Signed by the President Pro Tempore · upper
27. Apr 28, 2021 Signed by the President of the Senate · upper
28. Apr 29, 2021 Signed by the Governor · executive
29. Apr 29, 2021 Public Law 192 · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled House Bill (H) · Apr 21, 2021 · PDF
• Introduced House Bill (H) · Jan 11, 2021 · PDF
• House Bill (H) · Feb 4, 2021 · PDF
• House Bill (S) · Mar 23, 2021 · PDF