Partnership Housing Affordable to Society Everywhere, Inc. v. Decatur County Board of Tax Assessors

Smith, Presiding Judge.

Following a bench trial, the Partnership Housing Affordable to Society Everywhere, Inc. (“PHASE”) appeals from the superior court’s decision to uphold the denial of an ad valorem tax exemption to PHASE. PHASE contends the trial court erred by concluding that it does not qualify for a tax exemption under OCGA § 48-5-41 (a) (4). For the reasons set forth below, we affirm.

OCGA § 48-5-41 (a) (4) provides that “ [a]ll institutions of purely public charity” shall be exempt from all ad valorem property taxes. In order to qualify as an institution of “purely public charity”…