Hospital Authority Asks Georgia Top Court for Property Tax Break

Privately owned real estate leased by a hospital authority is exempt from more than $900,000 in property taxes because it’s used for public purposes, the authority told the Georgia Supreme Court.

Spring Harbor at Green Island is a residential retirement community operated by the Medical Center Hospital Authority, which leases the property from the nonprofit Columbus Regional Healthcare System Inc. Under the high court’s precedent, the hospital authority’s leasehold interest must be evaluated separately from Columbus Regional’s fee simple ownership of the property for tax purposes, Medical Center’s brief said.

Official Code of Georgia Annotated § 48-5-4 considers property leased ...