Pennsylvania Supreme Court Ruling In Eitz Chaim Of Bobov, Inc. v. Pike County board of Assessment Appeals, et al, No. 16 MAP 2011

April 25, 2012
This recent decision by the Pennsylvania Supreme Court changed the defiinition of a property tax-exempt owned by purely public charity. To merit a a property-tax exemption, a charitable organization must meet a five-part test established by the legislature. One of the points is that the property must be used to relieve the government of some of its burden. The court stated that a charitable organization does not relieve the government of burden when the charity’s or property's primary purpose is to advance or promote religion. The ruling concerned land used as a . . .