Grace Center Community Living Corp. v. County of Indiana

OPINION BY

Judge SIMPSON.

In this appeal from the trial court’s grant of a real estate tax exemption, we are asked to decide whether a senior community living home that makes apartments available at cost or less satisfies the constitutional and statutory requirements for charitable tax exemption. We affirm.

The facts are not in dispute. Grace Center Community Living Corporation (Grace Manor) is a non-profit corporation that provides housing to senior citizens in a community environment. It consists of sixteen one and two bedroom housing units, a guest room and a “great room” which contains…