This procedure applies to two situations where an exemption is removed from property.  One is where an exemption is removed because formerly exempt property no longer qualifies.  The other is where an exemption is removed because formerly exempt property is transferred to a non-exempt use.

When an exemption is removed because formerly exempt property no longer qualifies, property owners should be sent a Notice showing the property’s current valuation.  This includes circumstances such as the removal of a religious, charitable, fraternal, educational or government use exemption.  The Notice should be made effective for the upcoming tax year.

When an exemption is removed because formerly exempt property is transferred to a non-exempt use, property owners should be sent a Notice showing the property’s current valuation.  This includes removal of a religious, charitable, fraternal, educational or government use exemption.  In this circumstance, the Notice should be made effective for the current tax year.

Notification is not necessary if the property has been receiving regular reassessment notices, such as partial exemptions, disabled veterans, surviving spouses, and payment in lieu of taxes.