Residential Real Estate Tax Nonprofits

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Profits vs. Prophets – WItA Examines the RPTL 420-a Exemption

New York’s innovative group, known as Women In (tax) Assessment (WItA) held its 6th Annual Symposium in August which focused on the RPTL 420-a exemption. The group was extremely fortunate to have panelists that represented...more

Group Homes Were Not Charitable

A panel of the Commonwealth Court of Pennsylvania held that group homes maintained by a nonprofit for persons with intellectual disabilities were not entitled to real estate tax exemptions as charities. ARC Human Services,...more

Texas Adds Exemptions to Texas SAFE Act Licensing Requirements

Texas has amended its provisions relating to exemptions from the applicability of the Texas SAFE Act for certain nonprofit organizations and their residential mortgage loan originators (MLOs). Under the amendment, a nonprofit...more

Texas Supreme Court Upholds Property Tax Exemption For Student Housing Authority’s Dormitory Used By Summer Campers

On April 24, 2015, the Texas Supreme Court in Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District rejected a county appraisal district’s argument...more

Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and...

A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics....more

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

Seventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances

In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code, which excludes from gross income rental allowances paid to ministers as...more

High Court Affirms Theater, Church’s Entitlement to State’s “Mandatory” Property Tax Exemption

The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more

Indiana Property Tax Rulings: Charitable Purpose Exemption For Rented Home And Duplex; Taxpayers Prevail With USPAP Appraisal,...

The following summaries of final determinations by the Indiana Board of Tax Review from the first half of 2014 were prepared by Noeli E. Serna, a 2014 summer associate at Faegre Baker Daniels who will be entering her second...more

SJC Upholds Charitable Property Tax Exemption for Land Conservation Organization

On May 15, the Supreme Judicial Court released its opinion in New England Forestry Foundation v. Hawley, ruling that a 120-acre parcel of forest land owned by the Foundation in the Town of Hawley was eligible for the...more

SJC Case Could Result in Loss of Property Tax Exemptions for Certain Conservation Land

A property tax dispute involving a $172 property tax on conservation land owned by The New England Forestry Foundation (the “Foundation”) in the Town of Hawley could impact land conservation organizations throughout the...more

Adverse Possessor Of Charitable Organization’s Land Need Not Pay Property Taxes

True cases of adverse possession are exceedingly rare. Some of the requirements are easily met – possession of some or all of a property, under claim of right, for a period of five years. The final requirement – payment of...more

Purely Public Charity In Pennsylvania? Retirement Home Fails Tests In Dunwoody

The Pennsylvania Commonwealth Court recently upheld a decision that denied a property tax exemption to a continuing care retirement community in Dunwoody Village, Inc., 52 A. 3d 408 (Pa. Commw. Ct. 2012)....more

How Secure is Your Pennsylvania Real Property Tax Exemption?

In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more

2011 Canadian Tax Foundation Roundtable

The Issues discussed at the 2011 CTF Roundtable include: CCPC Status and Options . . . . 3 Joint Ventures . . . . 3 Health Care Spending Bonus . . . . 5 Interpretation Bulletin Review . . . . 6...more

What is Charity Care - Qualifying for Property Tax Exemptions

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

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