United Hosp. Ctr. v. Romano

The United Hospital Center, Inc. appealed from the State Tax Commissioner’s ruling regarding the 2011 assessment of ad valorem property taxes for the Hospital’s newly-constructed facility located in Bridgeport, asserting that, given the charitable purpose of its operations, it was entitled to exemption from property taxes. The circuit court granted summary judgment for Respondents, concluding that the Hospital was not entitled to a property tax exemption because the Bridgeport location was not physically housing and treating patients on July 1, 2010, the date used by law for property tax assessment purposes. The Supreme Court reversed, holding that a healthcare corporation that qualifies as a charitable organization under federal law, whose construction of a replacement hospital facility is substantially complete on the legal date of assessment, and who has significant departmental staff on site, comes within the spirit, purpose, and intent of exempting charitable organizations from ad valorem taxation under the statutory exemptions at issue. View "United Hosp. Ctr. v. Romano" on Justia Law