Property Tax Exemption
Policy Regarding Exemption RequestsAll requests for exemption must be submitted to the Assessment Office by the 15th day of the month in order to be included on the agenda for the following month’s Board of Assessment Appeals meeting. A request submitted after the 15th day of the month will not be scheduled for the next month’s meeting unless the staff has sufficient time, in its sole discretion, to notify taxing authorities in a timely fashion and provide adequate notice to those taxing authorities to afford each taxing authority an opportunity to appear at a hearing, if desired.
Board of Assessment Appeals MeetingsThe Board of Assessment Appeals meets regularly the second Wednesday of each month (except December) throughout the year for assessment appeals and exemption requests. Any date changes made are advertised in the newspaper; however, do verify any monthly hearing date with our office.
Letter of Exemption RequestThe board has traditionally handled exemption requests on an informal basis without the need to file a formal appeal and schedule an appeal hearing. To this end, the board requires a letter of request to be received in this office as a prerequisite for their consideration. A letter of exemption request needs to address the basis for the proposed tax-exempt status of the property in question and include any relevant information establishing this status. The board will follow up with a request for additional information when necessary.
In the event that the board approves exempt status for any property, that exemption will become effective the tax year following the board's decision. The notification letter mailed to the property owner will list the tax year for which the exemption becomes effective.
Formal AppealsA property owner may also file a formal appeal for exemption at the Lancaster County Assessment Office on or before August 1 of any year, to be effective for the subsequent county / municipal tax year. The formal process will allow the appellant to address the board directly with additional information to support the request for exemption.
Examples of Information Necessary to Support Property Tax Exemption Request / Appeal
- Account number and location of property for which exemption is being requested
- Proof of non-profit status granted by the Commonwealth of Pennsylvania and/or Federal Government
- Copies of organizational documents, bylaws, and amendments
- A copy of the deed or document of title or a reference to the same
- Any information descriptive of the charitable nature of the organization
- A thorough description of the use of the property including the extent and frequency of use by the requesting organization
- Any other documentation which may be requested by the board
- Name, address, and phone number of person to be contacted in the event that additional information is required