Alliance for Building Communities, Inc. v. County of Lehigh Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

Alliance for Building Communities, Inc. (Taxpayer) appeals the order of the Court of Common Pleas of Lehigh County (trial court) denying Taxpayer tax exempt status as an “institution of purely public charity” under Article VIII, Section 2(a)(v) of the Pennsylvania Constitution.1 The trial court affirmed the determination of the Lehigh County Board of Assessment Appeals that Taxpayer failed to establish that it qualified for an exemption as a purely public charity. Taxpayer argues that the trial court erred by focusing only on Taxpayer’s operation of 20 rental…