The Supreme Court of Minnesota has affirmed a decision of the state Tax Court that property owned by a low-income housing charity and rented to low-income residents is exempt from real estate tax. The taxing authority had argued that the charity had to provide additional services in order to qualify for exemption. Alliance Housing Incorporated and North Penn Supportive Housing LLC (collectively called the Alliance in the case) are both Minnesota nonprofits operating to provide affordable housing to low and very low-income people. In late 2018 the Alliance applied for tax exemption on all of the properties that were rented to low-income residents. The city assessor denied the applications,...