Property Tax Exemption for Non Profits

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Before you submit your application

Ownership: The legal title for the parcel(s) for which exemption is sought must be in the name of the not-for-profit applicant.

420(a) Charitable Educational Hospital Moral or mental health of men, women or children Religious 420(b) Bar Association Benevolent Bible Enforcement of Law relating to children or animals Historical Infirmary Library Medical Society Missionary Patriotic Public Playground Scientific Supervised Youth Sportsmanship or Tract 446 Cemetery 462 Parsonage Manse If a portion of the property is used for ineligible purposes, an exemption may be sought only for the part of the property that is used for eligible purposes. Unused portions of the property leased to private entities are not exemptible. Unimproved land or vacant buildings may be eligible if supporting documentation of contemplated use or construction is supplied. If all or part of the property is leased to or used by another exempt organization, that part may be eligible for exemption if it is used for exempt purposes.

Ready to Apply?

Apply Online Apply in Person

Steps to apply online:

Every Borough-Block-Lot with a partial or full Not-For-Profit Exemption is required to file a renewal each year in order to continue receiving the exemption.

For the 2014/15 Tax Year, Finance has launched an online renewal system to make filing an exemption renewal quicker and easier. During the week of July 22, 2013 we mailed all Not-For-Profit organizations letters which contained a User Name and Password to log in to the renewal system.

Steps to apply in person:

Applicants must submit the Not-for-Profit Organizations Tax Exemption Application along with the following documents: A copy of the organization's Articles of Incorporation

A copy of the organization's By-laws or Constitution;

A copy of the organization's most recent annual federal tax returns, including all Schedules, if the organization is required to file a tax return;

If the organization is exempt from federal income tax, a copy of the Determination or Ruling Letter;

If the organization is not exempt from federal income tax but has applied for exemption, a copy of that application, request or statement and attachments;

If all or a portion of the property is leased to and used by another not-for-profit organization, items 3, 4, 5, and 6 above must be attached for the lessee, with a copy of the current lease;

If all or a portion of the property is used as a parsonage or manse, submit a separate statement including the following information: Names of all officiating clergy Full details regarding their formal training If no formal training was received, explain why If ordained, explain when, where, and by whom. If not ordained, explain circumstances

If the organization has one or more resolutions authorizing contemplated construction of buildings, the implementation of other improvements, or the renovation of existing structures, attach a copy.