Nonprofit Properties
You may reduce your WQPC amount. Use the WQPC forms to
- apply for a credit or hardship reduction
- submit an appeal
- request to combine accounts for adjoining properties
Applications, submissions, and requests are due September 30.
The WQPC is determined with this formula
Water Quality Protection Charge for a property = (Total square feet of impervious area / ERU) * Rate
Properties are put into tiers based on how much impervious surface is on the property.
If the calculated WQPC from the formula above is more than the maximum for your tier, you will only be charged the maximum.
See rate, tier, and impervious surface details.
See the WQPC calculation for your property. This includes the aerial image used to determine your charge.
Semi-detached nonprofit properties may include shared and unshared areas
If your 501(c)(3) property is part of a larger building with multiple property owners, such as an office in a mixed-use building, the total impervious surface area for your property is calculated by
- Dividing the total shared impervious surface area by the number of property owners, and
- Then, adding any impervious surface area solely within the boundaries of your property.
The nonprofit property tier structure is then applied.
WQPC calculation examples
Nonprofit with office building and parking lot - Calculation example
Paul directs a regional 501(c)(3) organization. To house Paul’s staff, the nonprofit owns a property with an office building and parking lot. The property has 6,000 square feet of roof surface area and 10,000 square feet of parking lot area.
The total impervious surface area for the property is: 6,000 + 10,000 = 16,000 square feet
To calculate Paul’s nonprofit’s charge
- Determine the charge before the nonprofit tier reduction
(16,000 / 2,406) * $136.50 = $907.73 - Determine which tier Paul's nonprofit belongs in. With 16,000 square feet, Paul's property falls in Tier 2.
- Compare the max charge for the tier with the amount calculated in Step 1.
The calculated amount of charge is less than the maximum for that tier ($1,228.50). Therefore, Paul’s organization would be charged $907.73.
Warehouse - Calculation example
Justine is the executive director of a 501(c)(3) food pantry. The food pantry warehouse has 20,000 square feet of roof surface area and 15,000 square feet of parking lot area.
The total impervious surface area for the property is: 20,000 + 15,000 = 35,000 square feet.
To calculate Justine’s nonprofit’s charge
- Determine the charge before the nonprofit tier reduction
(35,000 / 2,406) X $136.50 = $1,985.66 - Determine which tier Justine's nonprofit belongs in. With 35,000 square feet, Justine's property falls in Tier 2.
- Compare the maximum charge for the tier with the amount calculated in Step 1.
The calculated amount of charge is more than the maximum for that tier ($1,228.50). Therefore, Justine's organization would be charged $1,228.50.
Semi-detached property - Calculation example
Helene is the executive director of a 501(c)(3) organization that owns an office in a strip of 4 semi-detached commercial properties. The combined impervious roof surface area for the strip of properties is 26,000 square feet. The shared parking lot is 6,500 square feet.
The total impervious surface area for the four properties is: 26,000 + 6,500 = 32,500 square feet.
Because Helene’s non-profit is one of 4 properties in the strip, she is responsible for 1/4 of the total surface area: 32,500/4 = 8,125 square feet
To calculate Helene’s nonprofit’s charge
- Determine the charge before the nonprofit tier reduction
(8,125 / 2,406) * $136.50 = $460.95 - Determine which tier Helene's nonprofit belongs in. With 8,125 square feet, Helene's property falls in Tier 2.
- Compare the maximum charge for the tier with the amount calculated in Step 1.
The calculated amount of charge is less than the maximum for that tier ($1,128.50) and therefore, Helene's organization would be charged $460.95.
You may reduce your charge
Stormwater Management Credit
Account information you need for your credit application
County regulations require property owners to renew the WQPC credit every 3 years.
- Account ID as it appears on the property tax bill (8 digit number)
- Check if this is a “new” or a “renewal” application.
- Owner Name as it appears on your property tax bill.
- Property Address, City, State, and Zip Code of the physical location of the property with an on-site Stormwater Management System.
- Mailing Address, City, State, and Zip Code if different than site address. This is needed to send correspondence regarding credit application.
- Telephone Number to contact property owner regarding credit application and coordination of site visit.
- E-mail address to provide to contact property owner regarding credit application (include renewal reminder) and coordination of site visit.
Applicant can directly input the design volume into the Credit Calculator (the Credit Application) if design plans or other design data are available. If no design data are available for the stormwater management system’s treatment volume, the Credit Calculator will automatically calculate an Assumed Treatment Volume based on the practice’s design era and contributing drainage area. For more information, call 3-1-1 or submit a service request .
Engineer certified plans to include are:
- Total Impervious Area (square). This includes buildings, parking lots, walkways, driveways, sheds. Section 19-21 of the County Code defines Impervious Area as “[a]ny surface that prevents or significantly impedes the infiltration of water into the underlying soil, including any structure, building, patio, sidewalk, compacted gravel, pavement, asphalt, concrete, stone, brick, tile, swimming pool, or artificial turf."
- Year of Installation (required for determining Facility Credit Percentage).
- Facility Size and Units (required by DEP to evaluate facility and treatment of impervious area). For example, rain garden size may be listed as number of square feet.
- Impervious Area Treated by Stormwater Management System (required for calculating the credit). Include photograph of Stormwater Management System (required by DEP to evaluate practices and treatment of impervious area).
See the Water Quality Protection Charge Credit Procedures Manual (PDF).
Nonprofit property owners can participate in the WQPC Credit Program and receive a reduction of
- up to 60%, based on the volume of water treated by a combination of environmental site design and other stormwater management systems, or
- up to 80%, based on the volume of water treated, if the property is completely treated by environmental site design practices.
Additional credits can be achieved for offsite stormwater treatment.
The credit is based on the volume of water captured.
Stormwater management practices are landscaping techniques or structures that help reduce stormwater runoff, prevent stream damage and flooding and erosion.
Types of stormwater management practices eligible for credit include:
Do you have a stormwater management practice on your property?
Yes, my practice is registered with the County!
You can apply for a credit. A credit is a reduction off your annual WQPC.
The property owner must maintain stormwater management practices in accordance with the maintenance requirements of the Department of Environmental Protection (DEP).
Approved credits are valid for three years.
No, but I want to.
The RainScapes program works with property owners to install stormwater management practices like rain gardens, conservation landscaping and green roofs. You could even receive financial incentives!
I'm not sure.
Your property may have practices that were installed by a previous owner or during construction. If you have a garden on your property, it might be a RainScape.
Search your address to see if you already have a practice registered with the County.
Search our map to see if your residential or agricultural property has stormwater management facilities registered with the County.
Hardship Reduction
Entities that are 501(c)(3) and exempted from property taxes are eligible for a partial exemption for the amount of the Water Quality Protection Charge that exceeds 0.2% of the property’s total revenues.
From the law:
"The request submitted by a non-profit organization must be accompanied by the organization’s most recent federal tax return or other verification of total revenues derived from the property for which the exemption is sought, as required by the Director of Finance.
To qualify for a partial exemption:
(i) the amount of the Charge must exceed 0.2% of the organization’s total revenues from the property for which the exemption is sought for the year before payment of the Charge is due; and (ii) the property for which the exemption is sought must be exempt from real property ad valorem taxation under State law. The amount of the partial exemption is the amount of the Charge that exceeds 0.2 percent of the non-profit’s total revenues derived from the property."
Appeals & Contiguous Single Owner Properties
Information you need for your appeal
When appealing, the property owner must provide:
- A detailed statement of the basis for the petition, and
- Documents supporting
- the assertion that the property should be assigned a different classification; or
- that the impervious area measurements used to calculate the equivalent residential units for the property are incorrect; or
- that the property is not subject the WQPC under the applicable law.
Appeals
If a property owner believes that the WQPC was assigned or calculated incorrectly, they may petition the Director of the Department of Environmental Protection for an adjustment by submitting a written request, using the appeal form.
Within 60 days after receiving the appeal petition, the Director will
- review the WQPC assigned to the property and
- make a written determination of whether the property owner's request for an adjustment of the charge should be granted or denied.
Requests to combine adjoining properties
Property owners can apply for combining contiguous single-owner property accounts into one. Contiguous properties have no separation, such as a road, between properties.
If the property spans multiple tax accounts, you can appeal to have the separate accounts combined into one for the purposes of calculating the WQPC.
Petition the Director of the Department of Environmental Protection for an adjustment by submitting a written request, using the online appeals form.