In an opinion and order dated March 16, 2010, the Commonwealth Court concluded that a property leased by a Pennsylvania charter school was not eligible for an exemption from the payment of real estate taxes. In the case of In Re: Appeal of Collegium Foundation and Collegium Charter School, the court concluded that while the charter school was a public school under state law, the use of the property in question as a school building did not control the outcome of the case because the landlord was a for-profit entity. The court made clear that the provisions of the General County Assessment Law did not provide for an exemption under the facts of this case because the charter school did not own the property and the lease generated income for the property owner. If you have questions concerning real estate taxation or school law issues, please contact us in our West Chester office.

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