Who makes the exemption determination?
While the state legislature created the state statutes creating the exemption categories, the local assessor determines, on a case-by-case basis, whether an owner proved that its property fits within a category and whether the property is thus exempt.

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1. Can property be partially exempt?
2. If we are a tax-exempt organization for federal income tax purposes, do we automatically qualify for a property tax exemption?
3. If my organization currently owns property that is exempt, does additional property acquired by my organization automatically qualify for exemption?
4. If my organization does not own real estate, must it file an exemption application for its personal property?
5. Is there a filing deadline?
6. What if I miss the deadline?
7. Are there any other important dates?
8. Who makes the exemption determination?
9. Is the assessor required to notify me of the determination?
10. What if I disagree with the assessor's exemption determination?
11. If the exemption is granted, do I have further obligations?