General Information

Your nonprofit organization may be eligible for a full or partial property tax exemption depending upon how the property is used.

Eligibility

A wide range of nonprofits may qualify for a full or partial exemption, including charitable organizations, hospitals, educational institutions, houses of worship, religious organizations, parsonages, historical societies, libraries, public playgrounds, cemeteries, veterans groups, and more.

To receive a tax exemption, the property’s legal title must be in the name of a nonprofit organization, the organization must be the owner of the property, and the property must be used for an exempt purpose. For a list of property types that may be eligible for the exemption, visit the Eligibility page. Federal 501(c)(3) status alone does not automatically qualify you for the exemption.

The types of properties which may be eligible include properties that:

• are used for religious services
• are residential and owned by the religious organization to house the officiating clergy
• are residential and used as a school dormitory or hospital staff housing
• have classrooms for pre-school or higher levels of education
• provide hospital services or skilled nursing care
• have offices for charitable uses, including philanthropic or artistic
• are used for mental or moral improvement, such as youth athletics

Visit the Eligibility page and use our eligibility tool to see if you qualify, then submit the Not-For-Profit Organization's Tax Exemption Application to apply.

The Department of Finance has produced a brochure to help not-for-profit organizations determine whether they qualify for the not-for-profit property tax exemption. Please download the not-for-profit property tax exemption brochure for helpful information.