By Steven Petrikis
In Publications
Metz Lewis Brodman Must O'Keefe

Metz Lewis Brodman Must O'Keefe

Posted on January 14, 2016

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.

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