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TABLE OF CONTENTS
Welfare Exemption  Lessor's Exemption
Hospital Property Church Exemption
Multispecialty Clinics Religious Exemption
Housing Historical Aircraft
Uses of Property College Exemption
Cemetery Exemption Public School Exemption
Aerospace Museum, Free Public Library, Free Museum, Consular Exemptions, Marine Vessel

Housing for Qualified Institutional Personnel

This exemption is granted only under the Welfare Exemption. It is typically used to claim employee housing exemptions incidental to and reasonably necessary to the accomplishment of the organization's primary exempt purpose.
Low-Income Housing

Housing for low-income tenants may be exempt if owned by a charitable non-profit organization or a limited partnership with a charitable non-profit organization as managing general partner.

Properties may qualify if they meet one of the following conditions:

  • The property is financed with tax-exempt revenue bonds, general obligation bonds, or is financed by local, state, or federal loans or grants. Rent may not exceed the deed restriction or regulatory agreement limits.
  • The owner of the property receives low-income housing tax credits.
  • Properties owned by charitable non-profit organizations that are occupied by tenants, 90% or more of which qualify as low-income households.


Additional documents are necessary to file for this exemption. Please contact the BOE or the Major Exemptions Section for these requirements.

Elderly or Handicapped Housing

Section 214(f) of the R&T Code provides for the exemption of property owned by a charitable nonprofit organization and used for housing for the elderly or handicapped. Additional documents are necessary to file for this exemption. Please contact the BOE or the Major Exemptions Section.

 
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