Exempts real property used for parking at religious services from property tax in California.

The bill amends the Revenue and Taxation Code to exempt real property used for parking at religious services from property tax. This exemption applies to land and improvements used exclusively for parking by attendees of religious services, regardless of ownership. The exemption lasts as long as the property is not used for commercial purposes other than parking. If the property is used for other purposes within two years, the fee owner must pay the taxes for those years. The bill also mandates the creation of a Property Taxpayers’ Advocate to review and report on property tax procedures.

Exempts real property used for parking at religious services from property tax in California.

The bill amends the Revenue and Taxation Code to exempt real property used for parking at religious services from property tax. This exemption applies to land and improvements used exclusively for parking by attendees of religious services, regardless of ownership. The exemption lasts as long as the property is not used for commercial purposes other than parking. If the property is used for other purposes within two years, the fee owner must pay the taxes for those years. The bill also mandates the creation of a Property Taxpayers’ Advocate to review and report on property tax procedures.