Share
Viewed 887 times.
Last modified Mar 30, 2011
Featured Library Items
Sample Letter Regarding Property Tax Exemption Application
In this letter to the Centre County Board of Assessment Appeals, the ClearWater Conservancy makes a case for real estate tax exemption for one of its properties. 4 pages.
Institutions of Purely Public Charity Act, 1997, Nov. 26, P.L. 508, No. 55
The act standardizes the application of eligibility standards for charitable organization tax exemptions in Pennsylvania.
Disclaimer
Nothing contained in this or any other document available at ConserveLand.org or ConservationTools.org is intended to be relied upon as legal advice. The authors disclaim any attorney-client relationship with anyone to whom this document is furnished. Nothing contained in this document is intended to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to any person any transaction or matter addressed in this document.
Copyright
© 2012 Pennsylvania Land Trust Association
Text may be excerpted and reproduced with acknowledgement of ConservationTools.org and the Pennsylvania Land Trust Association.
Park and open space lands are not automatically exempted from real estate taxes. If tax exemption is desired for a parcel, the charitable organization or local government must apply for exemption for that specific parcel. Exemption for one parcel does not guarantee exemption for others owned by the same entity.
Summary
Conservation organizations and other charities are not automatically exempt from paying taxes on real estate; nor are local governments. Park and open space lands held by charitable organizations and local governments are often granted exemption from property taxes, but these lands are not automatically exempt from taxation. If exemption is desired for a parcel, the charitable organization or local government must apply for exemption for that specific parcel. Exemption for one or many parcels does not guarantee exemption for others owned by the same entity.
Comments