Virginia Rules in Favor of CCRC That Does Not Cater to the Poor

Back in February of this year, we blogged about a Virginia case involving a continuing care retirement community (CCRC) that does not cater to the poor but still claims to be religious, benevolent and charitable.  The CCRC in the case was The Glebe, which is located in Botetourt County Virginia.  The trial court held that the Glebe was not entitled to local real property tax exemption due in large part to the Glebe’s failure to make its CCRC facility available to those unable to pay.  Nevertheless, Virginia Baptist Homes, which owns and operates the Glebe, appealed the trial court decision all the way to the Virginia Supreme Court.  Well, TRICK OR TREAT!  On October 31, 2008, the Virginia Supreme Court issued an opinion that reverses the trial court, concluding that the CCRC operated by Virginia Baptist Homes is indeed entitled to local property tax exemption.

For the text of the opinion, Virginia Baptist Homes v. Botetourt County (Va. October 31, 2008), go here.

DAB