Georgia Appeals Court Reaffirms Hospital Property Tax Exemption

A Georgia appeals court affirmed, for the second time, that real estate leased by a hospital is public property and therefore exempt from property taxes.

The Wednesday opinion said that a lower court was right to grant summary judgment in favor of the hospital, meaning that there was sufficient evidence to rule on the merits without a trial.

So long as the leased property, and its income, was used to help the hospital in its legitimate purposes, it qualified as public property.

“Spring Harbor is a continuing care residential retirement community, providing the elderly with room and board and nursing ...