Southeastern Pennsylvania Transportation Authority v. Board of Revision of Taxes

OPINION

Chief Justice CAPPY.

This appeal raises the question of whether property owned by Appellant, the Southeastern Pennsylvania Transportation Authority (hereinafter “SEPTA”) and leased to commercial tenants is immune from local taxation.1 The Commonwealth Court held that SEPTA is not immune from such taxation, since leasing commercial real estate is not part of SEPTA’s governmental function. For the reasons stated herein, we affirm the decision of the Commonwealth Court.

SEPTA purchased property at 1284 Market Street in the City of Philadelphia. The property consists of a twenty-story office…