Tax Type
Property Tax
Description
Charitable and Benevolent Associations
Topic
Exemptions
Date Issued
06-24-1970
To qualify for exemption from local property taxes as a charitable or benevolent organization, the organization must have charity as its primary, if not sole, object. An organization which has as its purpose "to unit fraternally for mutual benefit, protection, improvement and association . . . and to maintain and conduct a social club' is subject to local property taxes.
Attorney General's Opinion