The Pennsylvania Commonwealth Court, in its second real estate tax opinion in less than two months after the state Supreme Court held that the Legislature’s attempt to define a charity eligible for tax-exempt status is irrelevant to the constitutional requirements for exemption ( See Nonprofit Issues® , 4/1/12 and Tax Matters 6/1/12 .), has denied real estate tax exemption to a 501(c)(3) continuing care retirement community. It has ruled that the Dunwoody Village, a nearly 100-year-old facility, does not meet any of five criteria for exemption. The Village has 239 residential units, 65 “country houses” and 174 apartments. Its non-refundable entrance fees range from about $82,000 to $237,000...