Is all property owned by a non-profit organization eligible to be exempted?

As defined by U.S.C. 59-2-1101(1)(c) any property owned by a nonprofit organization that is used exclusively for a charitable, educational, or religious purpose may be eligible for exemption from property tax.

Qualification for an exemption is contiquent upon ownership AND use. A property that is owned by an individual or for-profit business, but leased or, in some other way, used by a non-profit organization cannot be exempted. Also, property owned by a nonprofit organization but leased or, in some other way, used by an individual or for-profit organization may be subject to taxation.      

The Utah Supreme Court has determined that although exclusivity should be strictly construed, minor deviations from “exclusive use” should not automatically defeat an exemption. Clearly defined sections of a property can also qualify for an exemption even if other sections are used for profit, or another non-qualifying purpose. [Loyal Order of Moose 259 v. Salt Lake County Board of Equalization (657 P2d 257), 1982].


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1. Which non-profit organizations quality for an exemption?
2. Is all property owned by a non-profit organization eligible to be exempted?
3. When can an organization apply for a new exemption on a property?
4. Does an organization need to reapply each year?
5. Can vacant land receive an exemption?