Property Sold or Donated to a Local Economic Development Organization

Overview

Local governments may offer a tax exemption for land sold or donated to a local economic development organization.

To be eligible, the improvements or land must:

  • Be sold or donated to a local economic development organization,
  • Not be used for six months before the sale or donation, and
  • Be approved by the local government.

A local economic development organization is a private, nonprofit organization created to help local businesses.


Benefit

The donated or sold commercial property is exempt from mills levied for:

  • Universities,
  • High schools,
  • Elementary schools, and
  • Other levies required by state law.

Related Laws