Partial Exemption Eligibility

It may be possible to receive a partial non-profit property tax exemption if the owner meets the same criteria as for a full exemption but leases part of the property to another user. If that user is another nonprofit, they may qualify if:

  • They are organized for an exempt purpose
  • They use the property for a purpose(s) as follows:
    • 420-a: Charitable, Educational, Hospital, Moral or Mental Improvement of Men, Women or Children or Religious
    • 420-b: Benevolent, Bible, Enforcement of Law Relating to Children or Animals, Historical, Infirmary, Library, Literary, Missionary, Patriotic, Public Playground, Scientific, Supervised Youth Sportsmanship or Tract
    • 446: Cemetery
    • 452: American Legion, Veterans of Foreign War
    • 462: Parsonage or Manse
  • The nonprofit that owns the property may not make more than the maintenance/depreciation/and carrying costs.

If there is unused/vacant space on the property, and no intended use of vacant space, that may not qualify for exemption, which would result in a partial exemption. Click here to apply.