Legislation

Title: Property Tax - Charitable, Educational, or Religious Properties - Tax on Formerly Exempt Property
Sponsored by: Delegate Hogan
Status: Approved by the Governor - Chapter 433
Analysis: Fiscal and Policy Note

Synopsis

Providing that, except under specified circumstances, for provisions of law concerning specified charitable, educational, or religious property, when any property that was formerly exempt from property tax is sold and the property is no longer entitled to the exemption, the property tax is payable for the remainder of the taxable year from the date of transfer; making the Act applicable to all taxable years beginning after June 30, 2014; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): June 1, 2014

History

Legislation History
Chamber House Calendar Date 2/05/2014 Legislative Date 2/05/2014 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/12/2014 Legislative Date 2/12/2014 Action Hearing 3/06 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/13/2014 Legislative Date 3/13/2014 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/14/2014 Legislative Date 3/11/2014 Action Favorable with Amendments {115963/1 Report Adopted Proceedings 47
Chamber House Calendar Date 3/14/2014 Legislative Date 3/11/2014 Action Second Reading Passed with Amendments Proceedings 47
Chamber House Calendar Date 3/15/2014 Legislative Date 3/12/2014 Action Third Reading Passed (133-0) Proceedings 48
Chamber Senate Calendar Date 3/18/2014 Legislative Date 3/13/2014 Action First Reading Budget and Taxation Proceedings 47
Chamber Senate Calendar Date 3/19/2014 Legislative Date 3/19/2014 Action Hearing 3/26 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/28/2014 Legislative Date 4/01/2014 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/01/2014 Legislative Date 3/23/2014 Action Favorable Report Adopted Proceedings 57
Chamber Senate Calendar Date 4/01/2014 Legislative Date 3/23/2014 Action Second Reading Passed Proceedings 57
Chamber Senate Calendar Date 4/02/2014 Legislative Date 3/24/2014 Action Third Reading Passed (47-0) Proceedings 58
Chamber House Calendar Date 4/03/2014 Legislative Date 3/27/2014 Action Returned Passed Proceedings 63
Chamber Post Passage Calendar Date 5/05/2014 Legislative Date 5/05/2014 Action Approved by the Governor - Chapter 433 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/05/2014	2/05/2014	First Reading Ways and Means
House	2/12/2014	2/12/2014	Hearing 3/06 at 1:00 p.m.
House	3/13/2014	3/13/2014	Favorable with Amendments Report by Ways and Means
House	3/14/2014	3/11/2014	Favorable with Amendments {115963/1 Report Adopted	47
House	3/14/2014	3/11/2014	Second Reading Passed with Amendments	47
House	3/15/2014	3/12/2014	Third Reading Passed (133-0)	48
Senate	3/18/2014	3/13/2014	First Reading Budget and Taxation	47
Senate	3/19/2014	3/19/2014	Hearing 3/26 at 1:00 p.m.
Senate	3/28/2014	4/01/2014	Favorable Report by Budget and Taxation
Senate	4/01/2014	3/23/2014	Favorable Report Adopted	57
Senate	4/01/2014	3/23/2014	Second Reading Passed	57
Senate	4/02/2014	3/24/2014	Third Reading Passed (47-0)	58
House	4/03/2014	3/27/2014	Returned Passed	63
Post Passage	5/05/2014	5/05/2014	Approved by the Governor - Chapter 433

Documents

Date Posted	Document Name
3/14/2014	Amendments House - (Ways and Means) {115963/01 Adopted
2/05/2014	Text - First - Property Tax - Charitable, Educational, or Religious Properties - Tax on Formerly Exempt Property
3/14/2014	Text - Third - Property Tax - Charitable, Educational, or Religious Properties - Tax on Formerly Exempt Property
5/09/2014	Text - Chapter - Property Tax - Charitable, Educational, or Religious Properties - Tax on Formerly Exempt Property
3/13/2014	Vote - House - Committee - Ways and Means
3/28/2014	Vote - Senate - Committee - Budget and Taxation
3/12/2014	Vote - House Floor - Third Reading Passed (133-0) - 03/12/14
3/24/2014	Vote - Senate Floor - Third Reading Passed (47-0) - 03/24/14

File Code

Subjects

Statutes