In the Commonwealth of Pennsylvania, the Municipal Planning Code of 1968 (as amended in 2022) (MPC) is the foundation for Planning, Zoning, and Land development in each of Pennsylvania’s 67 counties. Township’s, Cities and Boroughs are not obligated to further regulate Zoning and Land Development in which case the respective County’s plans provide the framework. Official land use and development decisions in Upper Allen Township are generally shaped through the Township’s adopted plans, ordinances, maps, and public bodies. Upper Allen’s ordinances and plans must comply with the MPC.
Upper Allen Township zoning is the local system used to regulate land use and development. Derived from the Township’s Comprehensive Plan the Zoning Map is the official map used to identify designated zoning districts for determining specific uses, and that additional information about permitted uses is found in the Zoning Ordinance. The MPC requires that a Zoning Map must allow for any conceivable use of property to be accommodated within the zoning map. In other words, even “offensive” uses must be permitted. The key is that the map allows townships to control where that uses would be permitted to mitigate “offense”.
Zoning is the Township’s land-use tool. It helps determine:
what uses may occur on a property
where residential, commercial, institutional, agricultural, or other uses may be located
what dimensional standards apply, such as setbacks and lot requirements
when a property owner may need zoning relief, such as a variance or special exception
Upper Allen Township states that its Zoning Hearing Board hears appeals involving the zoning ordinance, the zoning map, or decisions of the Zoning Officer, and may grant variances and special exceptions.
A common public misunderstanding is to treat zoning, tax status, and service fees as if they are the same issue. They are not.
Zoning governs land use. It does not by itself decide whether a property owner is taxable, tax-exempt, or subject to a separate fee program. The Township’s zoning materials focus on districts, ordinances, permits, hearings, and land-development review.
A factual reading is: Zoning regulates land use real estate taxes are assessed on properties base on their “assessed value”. All properties pay the same “milage rate” times the assessed value. Pennsylvania law does not permit a varying milage rate for different types of users. The milage rate is established annually by the county township, school district etc.
Tax law addresses tax exemption status which may apply to eligible properties stormwater, sewerage, water, trash and other fees are administered through various Township programs
Churches, synagogues, religious schools, and other nonprofit entities may be involved in land-use matters in Upper Allen Township, but tax-exempt status is separate from the Township’s zoning structure. Upper Allen’s Planning and Zoning materials show that the Township reviews subdivision and land development plans, zoning amendments, floodplain development projects, and certain hearing-related matters such as special exceptions and variances. Those public materials do not present nonprofit or religious entities as automatically exempt from the land-use review process.
Upper Allen’s public permit and fee materials do show a limited nonprofit-related fee accommodation in a narrow context. The Township’s fee schedule and application materials state that the zoning permit fee may be waived for installation of a temporary sign for nonprofits when supporting IRS documentation is provided. That is a fee issue, not a broad exemption from zoning, permitting, or land-development requirements. In practical terms, zoning regulates how land may be used.
The Township’s zoning map identifies districts, and the zoning ordinance and related review process determine what approvals may be needed for a proposed use, structure, change, expansion, or development activity. That analysis is separate from whether an owner is taxable or tax-exempt.
A separate issue sometimes raised in discussion of nonprofit property is a PILOT, or Payment in Lieu of Taxes. An otherwise tax-exempt user may not be compelled to provide a PILOT as a condition of a plan approval.
A PILOT is generally discussed as a voluntary financial arrangement rather than a zoning requirement. In other words, zoning addresses land use, while a PILOT is a finance and policy matter.
Religious entities can also have protections under federal law. The U.S. Department of Justice explains that the Religious Land Use and Institutionalized Persons Act, or RLUIPA, prohibits zoning and landmarking laws that substantially burden religious exercise in covered circumstances, and it also prohibits unequal treatment, religious discrimination, total exclusion, or unreasonable limitation of religious assemblies or institutions. That means religious land uses may still go through zoning review, but local governments must apply land-use rules in a lawful and even-handed manner.
The most accurate public-facing approach is to keep these issues separate:
Tax-exempt status concerns whether a property owner may be exempt from certain taxes.
Zoning and land-use review concern how land may be used and what approvals may be required.
Voluntary PILOT discussions concern finance and policy, not the zoning map itself.
Stormwater fees should also be understood separately from zoning and separately from ordinary real estate taxes.
Upper Allen Township has a Stormwater Authority, and the Township states that property owners can apply for a stormwater fee credit by installing and maintaining eligible stormwater treatment practices or participating in hands-on activities under the Stormwater Utility Fee Credit Program.
The Township’s Stormwater page also states that staff work with the Stormwater Authority to administer the Township’s stormwater fee and credit programs.
That matters for nonprofit discussion because a property may be:
subject to zoning rules,
exempt from certain taxes or fees,
and still part of a separate stormwater fee structure or credit program, depending on the legal and administrative rules that apply.
A factual way to explain this:
Stormwater fees are utility-style or service-related charges administered through the Township’s stormwater program, not through the zoning map itself. Upper Allen’s public materials describe a credit and adjustment program, which shows that stormwater charges are handled through a separate administrative framework.
It is also part of the public record that the legal status of stormwater fees has been discussed by the Township in relation to ongoing court decisions. In Upper Allen Township’s May 1, 2024 Board of Commissioners minutes, the Township solicitor summarized a court question as whether a stormwater fee was an illegal tax or a service fee, and noted that the issue was still pending at that time.
That means residents should be careful not to automatically assume that stormwater fees, property taxes, and zoning rules are interchangeable. The Township’s own public materials treat them as separate categories.
A broader factual point often raised in nonprofit discussions is that real estate tax status does not always tell the entire local impact story.
Institutions such as churches, synagogues, religious schools, and other nonprofits may contribute to the local economy and community through employment, payroll, earned-income taxes paid by employees, services, programming, and other community benefits. That broader context may be part of public discussion, but it is still separate from the Township’s zoning process.
Any Upper Allen Township ordinance is subject to the Pennsylvania Municipal Planning Code.
The Upper Allen Township Zoning Map, developed through the Comprehensive Plan process, is the official map used to identify designated zoning districts for determining specific uses.
The Township Zoning Ordinance provides the detail to implement the Comprehensive Plan and Zoning Map..
Planning and Zoning staff review land development plans, zoning amendments, floodplain development projects, and certain permit and hearing matters.
The Zoning Hearing Board hears zoning appeals and may grant variances and special exceptions.
Township permitting allows that nonprofit entities may have certain sign-related zoning or permit fees waived if required documentation is provided.
Upper Allen Township has a Stormwater Utility Fee Credit Program administered through the Stormwater Authority.
The Township administers the stormwater fee and credit programs.
Upper Allen’s May 1, 2024 Board of Commissioners minutes reflect public discussion over whether stormwater fees are legally treated as a tax or a service fee. A State Supreme court case is presently awaiting a final decision that may require additional consideration of the stormwater fee program across the state.
No. Zoning regulates land use. Tax status is a separate legal issue.
Not necessarily. Township materials show at least some limited permit-fee waivers for nonprofit sign applications, but that is not the same as exemption from every charge or every review process.
No. Upper Allen Township administers stormwater fees and credits through a separate stormwater program and Stormwater Authority framework.
No. A PILOT is generally discussed as a voluntary payment issue, while zoning is a land-use regulation issue. Upper Allen’s zoning materials do not present PILOTs as part of the zoning process.
This page is intended to explain Upper Allen Township zoning in factual terms. It does not argue for or against any property owner, nonprofit, religious institution, or policy outcome. Its purpose is to help residents understand the difference between zoning, tax status, voluntary PILOT discussions, and stormwater fees, so public discussion can remain clear and grounded in the Township’s actual processes.
Upper Allen Township’s zoning ordinance is Chapter 245 of the Township Code, adopted December 20, 2017, and the zoning map is an official Township map used to identify districts. Since 2017, the Township has continued to process zoning amendments through public hearing, county review where required, and Board action. Official records also show later amendments to the ordinance, including sign-related amendments in 2024 and residential-district amendments in March 2025. Specific development proposals such as 2509 Mill Road, Autumn Chase, Chick-fil-A, and other projects should be evaluated through official Township development files, zoning text, hearing notices, minutes, and adopted ordinances rather than through advocacy language alone.