The Property Tax Exemption in Pennsylvania: The Saga Continues

Kearns Kevin ()
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Kearns Kevin: GSPIA, University of Pittsburgh – Main Campus, 3917 Posvar Hall, Pittsburgh, PA 15260, USA

Nonprofit Policy Forum, 2015, vol. 6, issue 1, 111-120

Abstract: This case study briefly traces the evolution and current status of Pennsylvania’s property tax exemption debate. Over the past 30 years court cases and legislative initiatives in Pennsylvania have resulted in dramatic swings of power back and forth between nonprofits and their host taxing jurisdictions, generating confusion and growing acrimony among key stakeholders. As of this writing, a proposed Constitutional Amendment is working its way through the Pennsylvania General Assembly. The amendment seeks to give the legislature, not the courts, exclusive jurisdiction to define what constitutes a purely public charity. The case study concludes with some thoughts on overarching principles that should be considered in the debate.

Keywords: property tax; exemption; charity; Pennsylvania (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1515/npf-2015-0011

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