Institutional Exemptions
Institutional exemptions are available for those properties that qualify for an exempt use such as churches,
educational facilities, and non-profit organizations. The property must be owned and used for an exempt purpose
as of January 1st and a DR504 exemption application must be completed and returned to our office by March 1st
in order to receive the exemption. For further information or questions, email the Tax Roll Department at
reaffirmation@leepa.org or call (888) 721-0510 or (239)533-6100.