SB 694

This bill creates a property tax exemption for the property of a community

health center that 1) receives federal grants to provide health services to vulnerable

populations, 2) is a nonprofit organization exempt from federal income taxes, and 3)

annually treats at least 30,000 patients at all of its locations combined. The

exemption also applies to the property of an entity related to or supporting the

community health center. With regard to land owned by the community health

center or a related or supporting entity, the exemption is limited to 25 acres of land

that is necessary for the location and convenience of buildings or is vacant land

located adjacent to or within 0.5 miles of the property of the center or related or

supporting entity, while such property is not used for profit. Current law provides

similar property tax exemptions for property owned by churches or religious,

educational, or benevolent associations. Under current law, land owned by churches

or religious associations that is necessary for the location and convenience of

buildings and used for educational purposes and not for profit is subject to a 30-acre

limitation.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.