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In search of tax revenue, towns seek to tighten screws on health-care providers.

Article Excerpt
Property-tax exemptions of nonprofit health-care providers are under fire from cities and towns across New Hampshire.

In an effort to add property valued at millions of dollars to their tax rolls, municipalities are questioning whether the services provided by these entities qualify for a charitable organization property-tax exemption.

The New Hampshire Supreme Court recently weighed in on the issue, providing guidance on the conditions under which charitable organizations are entitled to property-tax exemptions.

In ElderTrust of Florida Inc. v. Town of Epsom, the court considered a challenge to a request for a property-tax exemption by ElderTrust for Epsom Manor, a skilled nursing facility, and Heartland Place, an assisted living facility, both located in Epsom.

Under New Hampshire law, the state provides an exemption for the property of a charitable organization if that property is used by the organization for the charitable purposes for which the organization was established, and...

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