Property Tax Exemption

Exemption from RE Taxes Application to Berks from NLT

2014
Organizations/Sources: Natural Lands Trust
Excerpts from the Natural Lands Trust's application to the Berks County Assessment Office for real estate tax exemption for its Green Hills Preserve. (The Office granted the exemption.)
Last Modified
Aug 25, 2015
Viewed
3944 times

Exemption from RE Taxes Application to Northamption from NLT

2015
Organizations/Sources: Natural Lands Trust
Excerpts from the Natural Lands Trust's application to the Northamption County Revenue Appeals Board for real estate tax exemption for its parcels that make up the Archibald Johnston Preserve.
Last Modified
Aug 25, 2015
Viewed
4000 times

Institutions of Purely Public Charity Act, 1997, Nov. 26, P.L. 508, No. 55

1997
Organizations/Sources: Commonwealth of Pennsylvania
The act standardizes the application of eligibility standards for charitable organization tax exemptions in Pennsylvania.
Last Modified
Mar 30, 2011
Viewed
4531 times

Letter to Centre Co. Board of Assessment from ClearWater Conservancy

2010
Organizations/Sources: ClearWater Conservancy
In this letter to the Centre County Board of Assessment Appeals, the ClearWater Conservancy makes its case for real estate tax exemption for one of its properties. It references the five point test of the Purely Public Charities Act; although the Act is no longer relevant due to the Mesivtah Eitz Chaim of Bobov court decision, the five point test is still relevant.
Last Modified
Aug 25, 2015
Viewed
9877 times

New England Forestry Foundation v. Town of Hawley

2014
The MA Supreme Judicial Court's opinion and the appellant and amicus briefs in this Massachusetts case provide strong arguments for conservation as a charitable purpose and, therefore, tax exemption for conservation properties held by land trusts.
Last Modified
May 23, 2014
Viewed
3922 times

Pennsylvania Legislator’s Municipal Deskbook, Sixth Edition

2020
The manual is intended to provide legislators with observations on basic topics that are fundamental to, or frequently arise in connection with, municipal government in the Commonwealth; overview of some of the local government-related issues that may arise in constituent inquiries; links to various resources pertaining to municipal issues, contacts for government agencies and municipal associations, laws affecting municipalities, and relevant websites.
Last Modified
Sep 30, 2022
Viewed
10032 times

Property Tax Exemption for Preserves, Parks, Trails, and Other Conserved Lands

2022
Preserves, parks, trails, and other conserved lands in Pennsylvania 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. WeConservePA guide. 10 pages.
Last Modified
Oct 07, 2022
Viewed
4559 times

Purely Public Charity Status; Exemption from Pennsylvania Sales Tax and Real Estate Tax

2014
Authors: Deborah Zateeny
Topics covered in this legal research paper include: Constitutional Authority for Sales Tax Exemption and Real Estate Tax Exemption, Statutory Definition for Purely Public Charity, Statutory Implementation for Sales Tax Exemptions for Purely Public Charities, Statutory Implementation for Real Estate Tax Exemptions for Purely Public Charities
Last Modified
Aug 27, 2015
Viewed
4280 times

Taxation Manual

2004
The purpose of the Taxation Manual is to provide local government officials with a general guide to municipal tax revenue sources. The eighth edition, published in 2002, was updated with an addendum in 2004.
Last Modified
Aug 27, 2015
Viewed
3226 times