Alliance Home of Carlisle, PA v. Board of Assessment Appeals

OPINION

Justice CASTILLE. 1

This appeal involves the interplay of the “institution of purely public charity” real estate tax exemption permitted by Article VIII, Section 2(a)(v) of the Pennsylvania Constitution 2 and the Institutions of Purely Public Charity Act, Act of November 26, 1997, P.L. 508,10 P.S. § 371 et seq. (“Act 55”). Appellant, Chapel Pointe, owns and operates a licensed continuing care retirement community (“CCRC”) that includes a skilled nursing facility, an assisted living facility, and an independent living apartment facility. Appellant had previously been determined to be an…