Supervisor of Assessments of Baltimore City v. Har Sinai West Corp.

MOTZ, Judge.

This case presents questions of whether a building, constructed with HUD financing, owned by a non-profit corporation, and used exclusively for low income housing is entitled to an exemption from Maryland real property taxes and, if not, how that property should be valued for tax purposes.(i)

Har Sinai West Corporation requested an exemption from property taxes on a low income highrise apartment building for the elderly and handicapped that it owns and operates in Baltimore City. Har Sinai, a non-profit corporation, constructed the subject apartment building with a 100% loan from…