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Healthcare, Property Tax Exemptions and Implications from Recent Court Cases
Unformatted Document Text:  17 resulted in similar efficiency and community benefits outcomes. Applying ordinary least squares regression to data from the American Hospital Association as well as data from the Area Resource File, Potter found that over the fifteen year period of the study, there was evidence of convergence between for-profit and nonprofit hospitals but no conclusive evidence that nonprofit hospitals are providing less community service as they improve efficiency. 57 Property Tax Exemption Cases, 1990 to 2007 A LexisNexis Academic database search of state cases in which health care institutions litigated a property tax exemption denial during the period January 1, 1990 through December 31, 2007 yielded 141 cases from 42 states. Fifty-seven percent of the cases (80) were heard in only 7 states. Pennsylvania with 20 cases, accounted for almost twice as many cases as the next highest number of state cases which was Minnesota with 11 cases. Seventy-eight percent (110 cases) addressed the question of whether the activity in question met the state’s charitable test. Those cases were almost evenly decided for and against the health care institution. The remaining 22% (31 cases) concerned technical or procedural issues and only a little more than one third of those cases were decided favorably for the institution. Many of the cases tested application of the states’ charitable criteria to services that stretched the traditional boundaries of the acute care hospital. Examples included elderly services, physician group practices, wellness centers, as well as a variety of services provided at off-campus locations. None of the most recent cases (2002 to 2007) involving wellness centers were decided in favor of the health care institution. Forty- 57 Sharyn J. Potter, "A Longitudinal Analysis of the Distinction between for-Profit and Not-for- Profit Hospitals in America," Journal of Health and Social Behavior 42.1 (2001): 39.

Authors: Fanning, Mary.
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resulted in similar efficiency and community benefits outcomes. Applying ordinary least
squares regression to data from the American Hospital Association as well as data from
the Area Resource File, Potter found that over the fifteen year period of the study, there
was evidence of convergence between for-profit and nonprofit hospitals but no
conclusive evidence that nonprofit hospitals are providing less community service as they
improve efficiency.
Property Tax Exemption Cases, 1990 to 2007
A LexisNexis Academic database search of state cases in which health care
institutions litigated a property tax exemption denial during the period January 1, 1990
through December 31, 2007 yielded 141 cases from 42 states. Fifty-seven percent of the
cases (80) were heard in only 7 states. Pennsylvania with 20 cases, accounted for almost
twice as many cases as the next highest number of state cases which was Minnesota with
11 cases. Seventy-eight percent (110 cases) addressed the question of whether the activity
in question met the state’s charitable test. Those cases were almost evenly decided for
and against the health care institution. The remaining 22% (31 cases) concerned technical
or procedural issues and only a little more than one third of those cases were decided
favorably for the institution.
Many of the cases tested application of the states’ charitable criteria to services
that stretched the traditional boundaries of the acute care hospital. Examples included
elderly services, physician group practices, wellness centers, as well as a variety of
services provided at off-campus locations. None of the most recent cases (2002 to 2007)
involving wellness centers were decided in favor of the health care institution. Forty-
57
Sharyn J. Potter, "A Longitudinal Analysis of the Distinction between for-Profit and Not-for-
Profit Hospitals in America," Journal of Health and Social Behavior 42.1 (2001): 39.


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