Tax Exemption Qualifications

Which Properties are Exempt?

Exemptions from real property taxation owned by nonprofit organizations and governmental entities are authorized by state law for eligible properties.

How to Apply (Not for disabled veterans; See instructions below)

For all categories of exemption, the property must be owned on January 1st of the year in which the tax exemption is being requested.

Any exempt or partially exempt property that is sold will lose its exempt status in the following tax year. New owners may apply for exempt status and it will be applied to the parcel if qualifications are met.

Eligible Properties

Nonprofiit organizations and governmental entities are eligible, including:

  • Places of worship.
  • Non-Profit burial grounds.
  • Public property used for public purposes.
  • Property owned and occupied by any branch, post or camp of honorably discharged servicemen and women used for charitable or patriotic purposes.
  • Institutions of purely public charity that meet a five-prong test, known as the "HUP Test." To qualify under the HUP Test as an institution of "purely public charity," a property-owning institution must:
    • Advance a charitable purpose
    • Donate or render gratuitously a substantial portion of its services
    • Benefit a substantial and indefinite class of persons who are legitimate subjects of charity
    • Relieve the government of some of its burden
    • Operate entirely free from private profit motive.

Special Note to Disabled Veterans

Some disabled veterans are eligible for exemptions. You must meet these general qualifications:

  • You must be a 100% service-connected disabled veteran.
  • The disability should have occurred during a war service period.
  • The disabled veteran must also demonstrate the financial need for tax exemption.
  • Upon the death of a qualified veteran, the tax exemption may pass to the widowed spouse, if financial need can be demonstrated.

To apply for a veteran's exemption, contact Allegheny County Veterans' Services at 412-621-4357 to schedule an appointment.

Note: An exempt status determination is appealable by Special Appeal.

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