Pennsylvania
Property Tax Exemption
Pennsylvania exempts institutions of purely public charity from state property tax.

All hospitals that are institutions of charity under the Pennsylvania Constitution and the Institutions of Purely Public Charity Act are exempt from state property tax. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, 615 Pa. 463, 44 A.3d 3 (Pa. 2012).