Benedictine Sisters of Pittsburgh v. Fayette County Board of Assessment Appeals

OPINION BY

Judge LEAVITT.

The County of Fayette (County) appeals from an order of the Court of Common Pleas of Fayette County (trial court) granting a real estate tax exemption to the Benedictine Sisters of Pittsburgh (Benedictine Sisters) for property they used for religious retreats. The trial court held that the property was used as a place of regularly stated religious worship and, as such, was exempt from taxation.

The property in question is located at 168 Bottom Road, Mill Run in Springfield Township in Fayette County (Property). It consists of approximately four acres of land improved by…