Exemption from Real Property Taxation Application
Overview
This document is an application form for the Blair County Board of Assessment Appeals located in Hollidaysburg, PA. It is used to request an exemption from real property taxation.
Key Deadlines and Rules
- Filing Deadline: Applications must be filed with the Assessment Office on or before August 1st.
- Effective Date: If granted, the exemption applies to the next calendar year.
- Payment Requirement: All taxes for current and previous years must be paid before an exemption is granted.
Required Information
Applicants must provide the following details on the form:
- Parcel Number and Control Number.
- Situs/Location of Property.
- Recorded Owner(s) Name and Mailing Address.
- Current use and/or planned use of the property.
- Details on any income generated by the property (Yes/No).
- The specific category of exemption being applied for under the Consolidated County Assessment Law (53 Pa. C. S. A. §8812).
Requirements for "Institute of Purely Public Charity"
If applying for this specific status, the organization must meet both the HUP Test and the Act 55 Test. The document lists five criteria for these tests:
- Advances a charitable purpose.
- Donates or renders gratuitously a substantial portion of its services.
- Benefits a substantial and indefinite class of persons who are legitimate subjects of charity.
- Relieves the government of some of its burden.
- Operates entirely free from private profit motive.
Submission Requirement: Applicants must attach a list explaining how they meet each of the five prongs for both tests (total of ten prongs) along with documentary exhibits. Bald assertions without proof will not be considered favorably.
Legal Attestation
The form includes a legal statement requiring the authorized representative to attest that the information is true and correct. False statements are subject to penalties under 18 Pa. C. S. A. Section 4904 (unsworn falsification to authorities).
Signatures and Contact
- Authorized Representative: Must sign and date the form.
- Print Name & Phone: The representative's name and daytime phone number are required.
- Additional Contact: A section is provided for a secondary name, mailing address, and phone number for notices regarding the proceedings.
Additional Instructions
Applicants are directed to see the Blair County Assessment Appeals Rules and Regulations for additional information that is required to be submitted with the application.