Baptist Memorials Geriatric Center v. Tom Green County Appraisal District

This case presents the difficult question of whether property owned and used by a charitable organization is automatically entitled to a tax exemption without regard for the property’s use or purpose. We hold that it is not. Therefore, we will affirm the judgment of the district court.

BACKGROUND

Baptist Memorials Geriatric Center (“Baptist Memorials”) is a non-profit corporation organized under the supervision and control of the Baptist General Convention of Texas. Baptist Memorials operates an impressive facility in San Angelo that includes a hospital, nursing home, and residential complex 1…