VA High Court Approves Tax Exemption For Upscale Retirement Community

In Virginia Baptist Homes, Inc. v. Botetourt County, (VA Sup. Ct., Oct. 31, 2008), the Virginia Supreme Court, in a 5-2 decision, held that the upscale retirement community, The Glebe, owned by Virginia Baptist Homes, is entitled to a property tax exemption under legislation that granted VBH an exemption for any of its property used exclusively for non-profit religious or benevolent purposes. The dissenters argued that the property is not used for benevolent purposes since all residents pay for 100% of their care, and that it is not used for religious purposes because it is open to anyone, regardless of religious beliefs, and staff are not required to be of any particular religious belief. WDBJ7 News reported on the decision yesterday. (See prior related posting.)