This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
SB74,2,245
70.11
(4) Educational, religious and benevolent institutions; women's clubs;
6historical societies; fraternities; libraries. Property owned and used exclusively
7by educational institutions offering regular courses 6 months in the year; or by
1churches or religious, educational or benevolent associations, including benevolent
2nursing homes and retirement homes for the aged but not including an organization
3that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
4maintenance organization as defined in s. 609.01 (2) or a limited service health
5organization as defined in s. 609.01 (3) or an organization that is issued a certificate
6of authority under ch. 618 and that offers a health maintenance organization or a
7limited service health organization
, not including property owned by an organization
8that is devoted solely to recreational activities and not including property owned by
9any nonstock, nonprofit corporation which services guaranteed student loans for
10others or on its own account, and also including property owned and used for housing
11for pastors and their ordained assistants, members of religious orders and
12communities, and ordained teachers, whether or not contiguous to and a part of other
13property owned and used by such associations or churches; or by women's clubs; or
14by domestic, incorporated historical societies; or by domestic, incorporated, free
15public library associations; or by fraternal societies operating under the lodge system
16(except university, college and high school fraternities and sororities), but not
17exceeding 10 acres of land necessary for location and convenience of buildings while
18such property is not used for profit. Property owned by churches or religious
19associations necessary for location and convenience of buildings, used for
20educational purposes and not for profit, shall not be subject to the 10-acre limitation
21but shall be subject to a 30-acre limitation. Property that is exempt from taxation
22under this subsection and is leased remains exempt from taxation only if, in addition
23to the requirements specified in the introductory phrase of this section, the lessee
24does not discriminate on the basis of race.
SB74,3,1
1(1)
This act takes effect on the January 1 after publication.