Permissive Exemptions

Eligibility Criteria

An organization, which is the owner of real or tangible personal property and is seeking a property tax exemption, may file for an exemption if the property is:

1. Owned by educational, religious, or charitable organization
2. Used for educational, religious, or charitable purposes
3. Not owned or used for financial gain or profit to either the owner or user
4. Not used for the sale of alcoholic beverages for more than 20 hours per week
5. Not owned or used by an organization which discriminates in membership or employment based on race, color, or national origin

The property must meet all five of the criteria for the exemption to be allowed.

Filing Deadline

An Exemption Application (PDF) must be filed on or before December 31 of the year preceding the year for which the exemption is sought. The application must be filed with the Assessor of the county in which the property is subject to taxation.

Read more about property tax exemptions.