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Hi. My name's Lane ... I can help here.
Yes, 501(c)(3)'s are, generally, exempt from paying property taxes.
In Pennsylvania, an agency is exempt only if it is a "purely public charity," which is stated in the Pennsylvania Constitution. To qualify as a "purely public charity" under Pennsylvania law, an organization must:
1) Advance a charitable purpose; 2) donate or render gratuitously a substantial portion of its services; 3) benefit a substantial and indefinite class of persons who are legitimate subjects of charity; 4) relieve the government of some of its burden; and 5) operate entirely free from private profit motive.
But property taxes are paid by the owner, so if you are asking about a lease that passes the property tax liability through to the tennant, in THIS case it's very possible that the non-profit WOULD pay th property ax as a part of its lease. ... becasue the Owner is NOT exempt, and the property tax is just one component of the lease cost.