The Supreme Court of Pennsylvania held that a private nursing home that has a significant number of Medicare/ Medicaid patients qualifies as a purely public charity and is therefore exempt from payment of local real estate taxes.
St. Margaret Seneca Place v. Board of Property Assessment, Appeals & Review, 640 A.2d 380 (Pa. 1994).
Jonathan C. Parks,
Taxation - Real Estate Tax Exemption - Purely Public Charities,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol33/iss3/12