A limited liability company established to facilitate construction of improvements to a charitable community center is not a corporation entitled to real estate tax exemption, a trial court in Connecticut has held. It is not a corporation as required by state law and the court was not willing to consider it as the equivalent of a corporation. Generations Willimantic, LLC is the record owner of property leased to Generations Family Health Center, a 501(c)(3) organization. They claimed a charitable real estate tax exemption under the state statute that permits exemption for real estate if it is “of, or held in trust for, a corporation organized exclusively” for charitable purposes. The Town...