67 Pa. Commw. 94 | Pa. Commw. Ct. | 1982
Opinion by
The appellant, the Pennsylvania Easter Seal Society, appeals a decision of the Court of Common Pleas of Dauphin County holding that a mobile home located on the appellant’s property is not entitled to an exemption from real estate taxes under Section 202 of the Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P.L. 571, as amended, 72 P.S. §5453.202.
The appellant owns property on which are situated its headquarters building, a number of other struc
The appellant contends that the purpose of maintaining the mobile home on the premises was so that the custodian could provide 24-hour property protection, that such an interest is directly related to the charitable purposes pursued by the appellant and that the court below erred by concluding that the mobile home was merely a convenience for the custodian and that the property protection provided was of only incidental interest to the appellant.
The Pennsylvania Constitution provides:
(a) The General Assembly may by law exempt from taxation:
(v) Institutions of purely public charity, but in the case of any real property tax exemptions only that portion of real property of*97 such institution which is actually and regularly used for the purposes of the institution.
Pa. Const, art. VIII, §2. And, the legislature has enacted 72 P.S. §5453.202, which states in pertinent part:
(a) The following property shall he exempt from all county, borough, town, township, road, poor, county institution district and school (except in cities) tax, to wit:
(3) All . . . associations and institutions of learning, benevolence or charity with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed, and maintained by public or private charity: Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purposes: Provided, That the property of associations and institutions of benevolence or charity be necessary to and actually used for the principal purposes of the institution and shall not be used in such a manner as to compete with commercial enterprise. (Emphasis added.)
It is true that the entitlement to a tax exemption should be strictly interpreted against the taxpayer, Board of Revision of Taxes of Philadelphia v. United Fund of Philadelphia, 11 Pa. Commonwealth Ct. 201, 314 A.2d 530 (1973), but our courts have found that a charity need not show that a property is absolutely necessary to its needs to claim an exemption and that it is sufficient to demonstrate that it has a reasonable necessity for the property, “embracing the idea of
In the present case the uncontradicted testimony established that the custodian was required to live in the mobile home as a condition of her employment, that her duties were not only janitorial but also included surveillance of the property and that vandalism on the premises had been significantly reduced by the custodian’s 24-hour presence.
We believe that these considerations were not merely incidental to the appellant’s charitable purposes. To the contrary, we believe that the appellant established a reasonable necessity for the presence of the mobile home on its property. Clearly a charity has a direct and substantial interest in pro
We must therefore hold that the court below erred in refusing the tax exemption
Order
And Now, this 7th day of June, 1982, the order of the Court of Common Pleas of Dauphin County in the above-captioned matter is reversed.
These cases interpreted Section 204(a)(3) of the General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, 72 P.S. §5020-204(a) (3), which permits an exemption for property ■‘.‘necessary for the occupancy and enjoyment” of the charity.
Our scope of review is to determine whether or not the court below abused its discretion, or committed an error of law, and whether or not its findings of fact were supported by substantial evidence. Lutheran Social Services.