Alliance Home of Carlisle v. Board of Assessment Appeals

Dissenting Opinion by

Judge SIMPSON.

I respectfully dissent because I believe the thoughtful trial judge incorrectly ap*436plied the constitutional tests for charitable tax exemption.

“An entity seeking a statutory exemption for taxation must first establish that it is a ‘purely public charity’ under Article VIII, Section 2 of the Pennsylvania Constitution before the question of whether that entity meets the qualifications of a statutory exemption can be reached.” Cmty. Options, Inc. v. Bd. of Prop. Assessment, 571 Pa. 672, 676, 813 A.2d 680, 683 (2002).

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