"Purely Public Charities" in Pennsylvania. Back to the future – again. by Saul Ewing LLP on 5/10/2012 A recent Pennsylvania Supreme Court decision has rekindled the issue of what constitutes a "purely public charity" for real estate tax exemption purposes in Pennsylvania. The decision may lead to a renewed interest of school...more
Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High... by Ballard Spahr LLP on 5/8/2012 For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more
Pennsylvania Supreme Court Confirms Supremacy of HUP Test for Determining Real Estate Tax Exemptions by Reed Smith on 5/7/2012 On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more
Tax Exemption Ruling Defines Public Charity v. Business Interests by Dinsmore & Shohl LLP on 5/3/2012 The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more
An Open Letter to Rockland County, NY Attorneys from Hudson Valley Bank by Lawrence McElroen on 10/1/2011 This is an open letter to Rockland County, NY attorneys from Hudson Valley Bank....more
NYSERDA is once again offering reduced rate energy efficiency financing by Lawrence McElroen on 9/20/2011 NYSERDA is once again offering reduced rate energy efficiency financing through the NYSERDA Green Job/Green New York(GJGNY) Loan Fund...more
Divided Appellate Court Denies Tax Exemption for Sale-Leaseback Property by Franczek Radelet P.C. on 8/6/2011 The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned...more
Recent Real Estate Tax Decisions by McNees Wallace & Nurick LLC on 5/24/2011 Church of the Overcomer v. Delaware County Board of Assessment Appeals, No. 269 C.D. 2010 (March 17, 2011) The Commonwealth Court has held that a church’s community center was not entitled to an exemption from real estate...more
Other Recent PA Tax Developments by McNees Wallace & Nurick LLC on 3/29/2011 Philadelphia Hotel Tax The Court of Common Pleas of Philadelphia County has upheld the Philadelphia Tax Review Board’s ruling that Expedia, an online vendor of discount hotel rooms, is not an “operator” of a hotel, and is...more
Banning Ranch Conservancy v, Superior Court Of Orange County Open-ended "framework" retainer agreements do NOT create an attorney-client relationship by Larry Bodine on 3/22/2011 Open-ended "framework" retainer agreements — which give attorneys and clients the option of working together on repeat occasions — do not necessarily create a current attorney-client relationship, a California appeals court...more
What is Charity Care - Qualifying for Property Tax Exemptions by William Seitz on 4/1/2007 This article discusses the two decisions from the Illinois Department of Revenue (IDOR) concerning the property tax exemption applications were filed by two health care applicants: Community Health Care, a non-profit,...more