Property taxes, not economic recession, could turn out to be the bigger problem for Old Bedford Village this year.

The outdoor "living history" museum's land and buildings have been placed back on Bedford County's tax rolls. The nonprofit corporation faces bills for almost $18,000 in county, Bedford Township and Bedford Area School District taxes.

It will be up to the museum to convince county commissioners that most of its property should remain tax-exempt.

"I don't see any way I can balance the budget if we have to pay those taxes," said Roger Kirwin, executive director of Old Bedford Village.

One of the prime tourist destinations in Bedford Country, it employs 17 full- and part-time workers, has an annual operating budget of about $500,000 and drew about 25,000 visitors last year.

Mr. Kirwin estimated that visitors to its collection of 40 18th- and 19th-century buildings spend $2 million annually on meals, lodging and retail sales in the county.

Old Bedford Village will open for the season on May 23, the start of Memorial Day weekend, with costumed guides demonstrating early American crafts and trades.

Despite high gasoline prices last summer, the number of visitors to the village rose about 14 percent during 2008. Mr. Kirwin said he had been worried that current economic downturn would discourage tourists this year. "Instead our problem may be Bedford County," he said.

Organized in 1976 by the Bedford County commissioners as part of the region's bicentennial celebration, Old Bedford Village has been an independent nonprofit organization for more than 30 years. The museum's main source of funds is admission fees, and it receives no government support, he said.

For the past decade, village property had been in a Keystone Opportunity Zone, or KOZ, an area in which the state seeks to encourage development. Businesses operating in KOZs qualify for 10-year exemptions from several different levies, including property taxes.

When that development benefit expired on Dec. 31, the county's chief assessor, Melissa Stultz, placed Old Bedford Village back on the tax rolls.

Mr. Kirwin said that decision ignored the outdoor museum's history.

As a not-for-profit 501(c)(3) organization, Old Bedford Village is exempt from federal income taxes. To obtain that status, it must provide programs or services that have religious, educational, charitable, scientific or literary purposes.

The next step for the museum is to appeal the assessor's decision to the county commissioners, who serve as an appeals board. Old Bedford Village will do that, Mr. Kirwin said.

Michael Herline, chairman of the commissioners, said he and his colleagues believe the best way to resolve the tax status is with a formal appeal, which will take place in October.

Commissioners will hear evidence from the museum, the county assessor's office and its solicitor, Barry Scatton.

Ms. Stultz said she had no choice but to place Old Bedford Village back on the tax rolls when its KOZ exemption ended.

"We weren't trying to slam them, but we are going by the law," she said. "They'll have the opportunity to file paperwork showing that the property should be tax-exempt. I need legal documentation."

The bill sent to Old Bedford Village placed an assessed value on the property of $221,223. Bedford County uses 1957 as a base year for its assessments, and that number is equivalent to a market value of $1.43 million.

In addition to budgeting for operating expenses, the museum faces about $300,000 in old obligations.

"It will take more than a decade to pay off our existing debt," Mr. Kirwin said. "And with the new expense I cannot make the books balance. This is a deeply worrying situation."

The Web site for Old Bedford Village is www.oldbedfordvillage.com or call 1-814-623-1156 for more information.