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, e-mail the Tax Roll Department at
reaffirmation@leepa.org or call (239)533-6100.