Nonprofit Properties

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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.

Non-profit property: a property owned by an IRS-designated 501(c)(3) nonprofit organization.

Nonprofits not registered with the IRS as a 501(c)(3) organization are charged based on their property type: residential or nonresidential. Examples are recreational clubs and certain religious institutions.

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

  1. Dividing the total shared impervious surface area by the number of property owners, and
  2. Then, adding any impervious surface area solely within the boundaries of your property.

The nonprofit property tier structure is then applied.

WQPC calculation examples

You may reduce your charge

Stormwater Management Credit

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

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.