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Board denies exemption for 4 Kings Estate Holdings, cites out-of-rule property use

Lancaster County Board of Assessment Appeals · February 11, 2026
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Summary

The board voted to deny a property tax exemption for 447 Noble Rd. (4 Kings Estate Holdings), stating the property's use falls outside exemption rules; the motion to deny passed.

The Lancaster County Board of Assessment Appeals denied an exemption request for 447 Noble Rd., Penn Township (parcel 500-00882-0-0000), citing that the property's use is outside the rules governing exemptions. The motion to deny was made by Chandra Mast and seconded by Richard Boas Jr.; the minutes record that the motion passed.

The minutes provide the board's rationale in a single sentence — that the property's use is outside of exemption rules — but do not provide further detail on the specific statutory or factual basis for that determination, nor a roll-call vote tally. The board recorded the denial as the final outcome.