Pennsylvania Land Trust Earns Second Look at Property Tax Break

A Pennsylvania appellate panel revived a land trust’s bid for property tax exemption after finding the trial court misapplied the state’s test for classifying a public charity.

In a 1985 decision, the Pennsylvania Supreme Court laid out a five-part test defining the nature of a purely public charity exempt from property tax.

The lower court denied Misingwa Land Trust’s petition and said it didn’t satisfy three of the conditions: advancement of a charitable purpose, benefit to a group of people, and relief of some government burden.

The Pennsylvania Commonwealth Court said the land trust may satisfy the conditions but the ...