Deadline nearing for permissive tax exemption filings

YORK COUNTY – York County Assessor Kurt Bulgrin says entities who received a permissive tax exemption last year must file a Statement of Reaffirmation of Tax Exemption (Form 451A) by Dec. 31.

​“The Form 451A is filed annually for the three years after the initial tax exemption application was approved, to let the county assessor and the county board of equalization know the use of the property has not changed from the previous year,” Bulgrin explained. “The criteria for qualifying for permissive exemptions include: the property must be owned by and used exclusively for agricultural and horticultural societies; if they are used exclusively for educational, religious or charitable purposes; they cannot be owned or used for the financial gain or profit to ether the owner or user; sales of alcoholic beverages cannot exceed more than 20 hours per week; and the property cannot be owned or used by an organization which discriminates in membership or employment base on race, color or national origin. The county assessor must apply a penalty of 10% of the tax that would have been due had the property been fully taxed, or $100, whichever is less, for each calendar month or fraction thereof for which the application missed the Dec. 31 deadline.”
Bulgrin explained further, regarding taxed properties, “Property is valued as it is on Jan. 1, so if anyone has made any changes to their property, like the addition or removal of buildings, please let the assessor’s office know so we can update our records. We don’t want to assess value to improvements if they have been removed, but if we are not informed of the removal by Dec. 31, they will have to remain on the tax rolls for the 2025 assessment year.
“As always, for any questions regarding permissive exemptions and property assessment, feel free to call the county assessor’s office at 402-362-4926, extension 6, or stop by the assessor’s office on the first floor of the courthouse.”