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

How to Apply
(Not for disabled veterans. See note 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.

The filing deadline for tax exemptions has not changed in relation to County ordinance no. 06-24-OR. Applications for exemption of real estate taxation are due by March 31st in any tax year for that same tax year, though the form itself is available year-round.

Eligible Properties

Nonprofit 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
  • A property-owning institution that meets a five-prong test to qualify as a "purely public charity" (HUP Test):
    • 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. On the Veterans County Benefits page, view the Real Estate Tax Exemption Program information.

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

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