Pennsylvania Supreme Court Finds Taxpayer Hospital Qualifies as Public Charity, Entitled to Exemption

The Pennsylvania Supreme Court reversed a lower court decision that had denied the Taxpayer a real estate tax exemption. The Taxpayer, hospital, sought a real estate property tax exemption for three of its properties. The Montgomery County Court of Common Pleas found that the Taxpayer was entitled to the exemption. The Pennsylvania Commonwealth Court reversed the decision, and the Taxpayer appealed. On appeal, the Supreme Court determined that the Taxpayer was operating entirely free from profit motive and qualified as a purely public charity under the Pennsylvania Constitution. The court found that: 1) the Taxpayer provided substantial uncompensated care, relieving ...