SB476

Exempts property used for thrift store purposes by a church or religious organization from property tax.

The bill amends Kansas law to exempt property used for thrift store purposes by a church or religious organization from property tax. The exemption applies when the property and thrift store are owned and operated by the same church or religious organization, and the store provides items without charge to individuals in need or sells items with proceeds used for the religious or charitable mission. The bill specifies that the exemption applies to property used predominantly for providing humanitarian services, with minimal nonexempt use deemed incidental.