A property tax exemption is a legislatively approved program that relieves qualified individuals or organizations from all or part of their property taxes.  Exemptions can be either full or partial, depending on the program requirements and the extent to which the property is used in a qualifying manner. 

Most exemptions granted to non-governmental entities are granted to religious, fraternal, literary, benevolent, or charitable organizations. The exempt property must be reasonably necessary and used in a way to achieve the organization's purpose. Any portion of the property that does not meet the requirements of the exemption program is taxable. 

There are also exemption programs for disabled veterans and the surviving spouses of veterans and certain emergency personnel.