Friends School v. Supervisor of Assessments

McAULIFFE, Judge.

The property tax status of a building located on the campus of a nonprofit educational organization has thus far produced decisions at two administrative levels and two court levels. The Property Tax Review Board of Baltimore City and the Maryland Tax Court held that the residence of the building superintendent on the campus of Friends School does not meet the statutory requirements for exemption from real property taxes. On appeal, the Circuit Court for Baltimore City held that the Tax Court had applied an incorrect legal standard and reversed, directing the Tax Court to…