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Pennsylvania Supreme Court Upholds Real Estate Tax Exemption Obtained By LDM For CCRC Client

By Order.pdf dated August 29, 2014, Pennsylvania Supreme Court upheld the Opinions.pdf of the Pennsylvania Commonwealth Court and Union County Court of Common Pleas, through which our Firm successfully obtained real estate tax exemption for Albright Care Services' CCRC located in Union County. In its Order, the Pennsylvania Supreme Court denied the taxing authorities' Petition for Allowance of Review, effectively ending the case, and confirming exemption for Albright's CCRC under the decisions of the lower courts. Kimber Latsha tried the case for our Firm.

Commonwealth Court Upholds Real Estate Tax Exemption for LDM CCRC Client

By Opinion dated January 29, 2014, the Pennsylvania Commonwealth Court upheld the October 15, 2012 decision of the Union County Court of Common Pleas, through which our Firm successfully obtained real estate tax exemption for Albright Care Services' CCRC located in Union County. On appeal, the Commonwealth Court concluded that Albright (a) first satisfied the constitutional HUP Test requirements, and then met the statutory Act 55 demands for tax exemption; (b) donated a substantial portion of its services through its CCRC, nursing and personal care facilities, Meals on Wheels Program, and LIFE operations; (c) benefitted a substantial and indefinite class of persons by serving the needs of the elderly; and (d) was properly viewed as a single corporate entity for purposes of determining tax exemption. Further, the Commonwealth Court made it clear that once an organization satisfies the requirements for exemption, the HUP and Act 55 Tests are not to be separately applied to the individual parcels at issue; rather, at that point, the only question is whether those parcels are actually and regularly used in support of the organization's charitable mission. A copy of the Commonwealth Court's opinion can be found here.pdf. Kimber Latsha tried the case for our Firm.

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Latsha Davis & Marshall P.C.
1700 Bent Creek Boulevard, Suite 140
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