In Pennsylvania, real estate tax exemption is constitutionally based. Article 8 of the Pennsylvania Constitution grants authority to the Pennsylvania General Assembly to exempt from taxation five classes of properties:
1) places of regular religious worship;
2) nonprofit places of burial; 3) the portion of public property used for publicpurposes;
4) property owned by veterans’ organizations and actually and regularly used for benevolent, charitable, or patriotic purposes; and
5) property owned and used by an institution of purely public charity for the institution’s charitable purpose. Obtaining a real estate tax exemption is often a critical part of an organization’s efforts to fulfill its mission.
