Exemptions
All entities requesting exemption from real estate taxes must file an application with the Assessment Office. Click here for application. The property for which the exemption is sought must be used exclusively for the purpose that is stated on the application. For example, if a church is requesting exemption, the property must be used for religious purposes. An exemption would not be granted for a piece of land that is intended to have a church built on it at a later date.
There are two types of exemptions: those that are mentioned by statute and those that are purely public charities.
If a property is applying for exemption under the Purely Public Charities Act ALL of the following criteria must be met:
A. It must advance a charitable purpose,
B. It must donate or render gratuitously a substantial portion of its services,
C. It must benefit a substantial and indefinite class of persons who are legitimate subjects of charity,
D. It must relieve the government of some of its burden,
E. It must operate entirely free from private profit motive.
All exemptions are approved by the County of Lycoming Board of Assessment Appeals. Exemptions are granted for the next tax billing period. Any taxes that have been previously issued are due and payable.
Click here for more information on Purely Public Charities.
Frequently Asked Questions About
Exemptions
If property is the parsonage used as a residence for the minister, is it exempt?
No, the parsonage is not exempt from real estate taxes.
What if I am a non-profit organization that rents to a non-profit organization?
The organization is not exempt unless the Board of Assessment approves the exemption. They will only approve the exemption if the rental covers the associated cost such as heating, air conditioning, lights, water, etc.
If the exemption is approved are any past due taxes exonerated?
No, any taxes that have been previously issued are due and payable.
When can I apply for an exemption?
The time period to apply for an exemption is between July 1st to September 1st. If the exemption is approved it is effective for the following year.
What if I am a disabled veteran who has received an exemption letter from the Veterans Affair’s Office saying my exemption is approved?
Please make sure the County Assessment Office receives a copy of the letter. Any taxes that have been issued are still due and payable.