Charitable LLC Providing Supportive Services Held Eligible for Real Estate Tax Exemption
Court says services provided pursuant to contract with sole member parent may be considered in determination
A charitable limited liability company providing subsidized housing and supportive services for residents re-entering the community is eligible for real estate tax exemption in Pennsylvania, the Commonwealth Court has held, even though the supportive services are provided through a contract with its sole member parent organization and not by the LLC itself. The Court found for the LLC despite a recent ruling by the state Supreme Court that the activities of a sole member parent and an LLC must be treated separately in determining questions of state tax exemption.
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