• Is a 31-unit apartment complex operated in conjunction with a nursing home exempt from property taxes? No, concluded the Nebraska Supreme Court. The apartments were located at St. Luke’s Good Samaritan Village, which was operated by the Evangelical Lutheran Good Samaritan Society. Apartment residents were required to be at least 55 years of age, and physically capable of living in an apartment without supervised medical care. They were assessed a monthly rent of $220. The court concluded that the apartments did not qualify for exemption as a charitable use. While acknowledging that a nursing home operated on a nonprofit basis “is exempt from taxation as a charitable institution,” the court concluded that apartment units operated in conjunction with a nursing home were not exempt since they constituted “low-rent housing” which was not a charitable use under Nebraska law. Evangelical Lutheran Good Samaritan Society v. Board of Equalization, 430 N.W.2d 502 (Nebr. 1988).

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