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Allegheny County Tax-exempt Review Letter

Allegheny County Tax-exempt Review Letter

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Published by Andrew McGill
The Allegheny County letter sent to non-profits who own tax-exempt property.
The Allegheny County letter sent to non-profits who own tax-exempt property.

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Published by: Andrew McGill on Mar 04, 2013
Copyright:Attribution Non-commercial


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Rich Fitzgerald
County Executive
Jerry Tyskiewicz, Director
Department of Administrative Services
202 Courthouse • 436 Grant Street • Pittsburgh, PA 15219Phone (412) 350-6109 • Fax (412) 350-4925 • www.alleghenycounty.us
Concerning the property located at:
Dear Property Owner, Allegheny County is conducting a review of all tax-exempt property in the County. This review is beingconducted pursuant to Ordinance 49-07, which was passed in 2007. Not only is this review required byour own laws, but it is also required to ensure that all property owners in Allegheny County are payingtheir fair share to maintain the level of services to which our residents are entitled.The records of the Allegheny County Ofce of Property Assessments (OPA) indicate that your parcelis designated tax-exempt as an Institution of Purely Public Charity. That classication is one of veclassications set forth in the Pennsylvania Constitution, and it is the classication that is the subject of Ordinance 49-07. OPA will also be conducting a review of parcels which are exempt under the other four classications, (actual places of worship, non-prot places of burial, public property used for apublic purpose, and property owned and occupied by any branch, post or camp of honorably dischargedservicemen and women use for charitable or patriotic purposes), but the initial phase of the review willaddress the Institutions of Purely Public Charity.In April 2012 the Supreme Court of Pennsylvania issued its ruling in the case of 
Eitz Chaim of Bobov,Inc v. Pike County Board of Assessment Appeals, et al., 44 A.3d 3, (Pa. 2012)
. The Court ruled thatInstitutions of Purely Public Charity must meet a ve-prong test, known as the “HUP Test,” in order toqualify for tax-exempt status under the Pennsylvania Constitution. To qualify under the HUP Test as anInstitution of Purely Public Charity, a property-owning institution must:1. Advance a charitable purpose;2. Donate or render gratuitously a substantial portion of its services;3. Benet a substantial and indenite class of persons who are legitimate subjects of charity;4. Relieve the government of some of its burden; and5. Operate entirely free from private prot motive.
(cont. on reverse)
February 28, 2013

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