In a case that clearly defines the process for determining charitable real estate tax exemption under Pennsylvania law, the state’s Commonwealth Court has affirmed a trial court decision that a nonprofit corporation operating a continuing care retirement community and other charitable programs qualifies as an institution of purely public charity eligible for real estate tax exemption. But the Court has remanded the case to the trial court to determine whether certain specific parcels are used for its charitable purposes. Albright Care Services, formerly United Methodist Homes of Lewisburg, filed an exemption application with the Union County Board of Assessment in 2008. The Board denied the...