While admitting it was a difficult decision, Lycoming County commissioners denied tax-exempt requests from two Masonic organizations on the recommendation of Brooke Wright, the county’s chief assessor.

Muncy Lodge 299 Masonic Temple Association, 28 Brummer Pond Road, and Scottish Rite Cathedral, 348 Market St., had applied for exemptions under House Bill 1300, which allows Masonic lodges to apply for exemptions, Wright said. He noted that an exemption would result in each of the Masonic organizations not paying between $2,600 and $2,700 in taxes to the county.

He admitted that although organizations could be exempt, they still needed to pass a five-pronged test to determine whether an entity qualifies under the state constitution.

To qualify, an organization must answer affirmatively to a series of questions, which were established by the state Supreme Court.

“The problem here is that this is the first time that Masonic lodges have requested an exemption. “It’s happening all over Pennsylvania.” Wright said.

He noted that many counties have refused to grant waivers because they want the matter to be resolved in court. One county, which did approve the exemption, only asked if the organization served liquor.

Muncy Lodge Secretary John DeWald Jr., who was present at the commissioners’ meeting this week, argued that the lodge meets the bill’s requirements for exemptions, including the five-prong test.

“We are an institution of pure public charity” DeWald said.

“We do it through our contributions, through scholarships, taking care of the sick, the widows. The Masonic Villages in Elizabethtown are also something we contribute to annually. “We work under the mantle of the Grand Lodge fraternal organization, which is the oldest known fraternal organization in the United States, and also in England and Scotland.” DeWald said.

DeWald said all funds that don’t go toward maintaining the Masonic Lodge and Hall go to charity.

“We work totally free of private profit votives. None of our profits or contributions benefit any individual.” said.

The group is subject to a group tax assessment under 501 C 10. Under the Internal Revenue Service (IRS) tax code, that designation is given to “national fraternal societies, orders or associations operating under the lodge system… dedicate their net profits exclusively to religious, charitable, scientific, literary, educational and fraternal purposes (and) do not cover the payment of living expenses, illness, accident or other benefits.”

David Raker, a local lawyer and member of the Scottish Rite, said the law was changed to recognize organizations like the Scottish Rite that serve charitable purposes. “meet charitable objectives and help ease the burden of government” said.

“We encourage hospitality, including members and non-members of our organization, and offer scholarships.” said.

“I think we clearly met all five tests.” Raker said.

He specifically noted that the Scottish Rite rents the Acacia Club and the Little Theater in its building for weddings and other events in the community.

“In doing so, we offer this beautiful building, historic in nature, that I think is best for the community, for various functions.” he added.

When asked by Commissioner Scott Metzger why he was recommending denying the waivers, Wright said it was the novelty of the bill.

“I just feel like we should go to court and let the courts decide…this law is so new.” she said.

County Attorney Chris Kenyon weighed in on the issue.

“What we’re hearing is concern about what the factors will be in those five-factor tests… what the burden of proof will be.” Kenyon said.

He said many attorneys believe commissioners should wait for courts to set standards and then rule on those issues.

Admitting that he was “torn” about making a decision on whether to approve or reject the waiver, said Commissioner Mark Mussina, “Obviously, the law was passed for a reason. Listening to what Brooke said, part of me agrees… that it’s very new and the courts are trying to figure it out and part of me thinks we should do the same and delay it and reject it until it’s resolved in the courts. “I respect that.”

“I also understand that we are talking about money and if they are denied it, they have to pay property tax. The property tax goes to the county and the county uses the money for the betterment of the people of our county. If their waiver is accepted, then they will keep more money and then they can distribute the money charitably to the members of our county to make our county a better place…no one will get rich from this. No individual or company is doing better. This is how we have this pool of money, this amount of money: how do we best distribute it? Do we distribute it better? Do they continue to distribute it like they have been doing to make our area of ​​the world a little better place? “So I see both sides.” Mussina said.

The two Masonic organizations indicated they would appeal the county’s decision.

“At least the courts would be making the initial determination of what the relevant factors are, rather than the five vague and ambiguous factors set out in the statute itself. “There is very little explanation of what they mean in relation to these types of organizations.” Kenyon said.