A Mercer County organization operating subsidized housing for the elderly is not eligible for tax-exempt status because it fails to meet the burden to prove it is a purely public charity under the state Constitution.
In National Church Residences v. Mercer County Board of Assessment Appeals, PICS Case No. 07-0825 (Pa. Commw. May 31, 2007) Pellegrini, J. (25 pages), a three-judge panel found the owner of Buchanan Manor, a five-story senior apartment complex financed by the federal Department of Housing and Urban Development was not entitled to tax exempt status because it did not donate funds or provide services that satisfy the requirements of the state’s Public Charities Act or the Pennsylvania Constitution.
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