Can vacant land receive an exemption?

Vacant Land which is not actively used by the religious, charitable, or educational organization, is not deemed to be devoted exclusively to exempt purposes, and therefore not exempt from property taxes. If the vacant land is being held for future development or utilization by an organization, it is deemed not exclusively used for exempt purposes, and therefore not tax exempt. The vacant land will remain taxable until either construction commences or a building permit is issued for construction of improvements that are intended for exclusive use.

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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?