COUNTY OF

Rich Fitzgerald
County Executive

ALLEGHENY
Parcel ID: 0002-G-00044-0000-00
*0002-G-00044-0000-00*

LEWIS ROBERT J 1344 5TH AVE PITTSBURGH PA 15219

Concerning the property located at:

February 28, 2013 Dear Property Owner, Allegheny County is conducting a review of all tax-exempt property in the County. This review is being conducted pursuant to Ordinance 49-07, which was passed in 2007. Not only is this review required by our own laws, but it is also required to ensure that all property owners in Allegheny County are paying their fair share to maintain the level of services to which our residents are entitled. The records of the Allegheny County Office of Property Assessments (OPA) indicate that your parcel is designated tax-exempt as an Institution of Purely Public Charity. That classification is one of five classifications set forth in the Pennsylvania Constitution, and it is the classification that is the subject of Ordinance 49-07. OPA will also be conducting a review of parcels which are exempt under the other four classifications, (actual places of worship, non-profit places of burial, public property used for a public purpose, and property owned and occupied by any branch, post or camp of honorably discharged servicemen and women use for charitable or patriotic purposes), but the initial phase of the review will address 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 that Institutions of Purely Public Charity must meet a five-prong test, known as the HUP Test, in order to qualify for tax-exempt status under the Pennsylvania Constitution. To qualify under the HUP Test as an Institution of Purely Public Charity, a property-owning institution must: 1. 2. 3. 4. 5. Advance a charitable purpose; Donate or render gratuitously a substantial portion of its services; Benefit a substantial and indefinite class of persons who are legitimate subjects of charity; Relieve the government of some of its burden; and Operate entirely free from private profit motive.

(cont. on reverse)
Department of Administrative Services
Jerry Tyskiewicz, Director

202 Courthouse 436 Grant Street Pittsburgh, PA 15219 Phone (412) 350-6109 Fax (412) 350-4925 www.alleghenycounty.us

In order to maintain the tax-exempt status of your property, you must provide OPA with an explanation as to how your institution meets each of the above five criteria. There is no limit to the amount of information you can provide, and it can be provided in either written or electronic format, along with any supporting documentation you deem necessary and appropriate in order to reach a determination. If further information is required to make a determination, you will be so notified. Written replies can be sent to: Office of Property Assessments 400 North Lexington Avenue Suite LL109 Pittsburgh, PA 15208 Electronic replies can be submitted to: TaxexemptHUP@alleghenycounty.us

The enclosed HUP Test Cover Sheet and Review Application are mandatory components of your reply and should be submitted no later than 60 days from the date of this mailing. Failure to comply may result in a loss of your tax-exempt status. A call center will be made available to answer inquires at 412.350.4600. You may also visit the Allegheny County Property Assessment web site at www.alleghenycounty.us\assessments\exempt\FAQ to answer frequently asked questions regarding your exemption. Please note that the call center will not be providing legal advice. We understand that this process may not necessarily be an easy one for many of the property owners receiving this letter. It is, however, long overdue and is intended to ensure that no one in Allegheny County is paying more than their fair share of real estate taxes to any taxing jurisdiction. We look forward to receiving your response and thank you in advance for your role in achieving that important objective.

Sincerely,

Jerry Tyskiewicz Director, Administrative Services