Sec. 1. 36 MRSA §652, sub-§1, ¶G, as amended by PL 1971, c. 111, is further amended to read:

G. Houses of religious worship, including vestries, and the pews and furniture within the same; tombs and rights of burial; and property owned and used by a religious society as a parsonage to the value of $20,000 $100,000, and personal property not exceeding $6,000 $50,000 in value, but so much of any parsonage as is rented is liable to taxation. For purposes of the tax exemption provided by this paragraph a parsonage shall mean means the principal residence provided by a religious society for its clergyman member of the clergy whether or not located within the same municipality or place as the house of religious worship where the clergyman member of the clergy regularly conducts religious services.

SUMMARY

This bill increases the limit for property tax exemptions for a parsonage from $20,000 of value to $100,000 of value of the real property and the limit for personal property tax exemptions for a parsonage from $6,000 of value to $50,000 of value of the personal property.