Georgia Hospital Fights for Property Tax Exemption in High Court

A Georgia hospital told the state high court that leased real estate shouldn’t be subject to property tax because the property furthers legitimate public purposes of providing health care to the elderly rather than producing private gain or income.

Medical Center Hospital Authority leases real estate in Columbus, Ga., from a nonprofit to operate a residential retirement community called Spring Harbor, which charges fees that are allocated to the hospital. The retirement community benefits the public by providing room, board, and health-care services to the elderly, which makes the leased property public and exempt from property tax, the hospital said ...