Appeal of Redeemed Christian Church of God, Living Spring Miracle Center, Inc. From the Decision of the ZHB of Lower Chichester Twp. Dated May 21, 2014 ( 2016 )


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  •         IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Appeal of Redeemed Christian Church        :
    of God, Living Spring Miracle Center,      :
    Inc. From the Decision of the Zoning       :
    Hearing Board of Lower Chichester          : No. 930 C.D. 2015
    Township Dated May 21, 2014                : Argued: May 12, 2016
    :
    Appeal of: Redeemed Christian Church       :
    of God, Living Spring Miracle Center, Inc. :
    BEFORE:     HONORABLE MARY HANNAH LEAVITT, President Judge
    HONORABLE MICHAEL WOJCIK, Judge
    HONORABLE JAMES GARDNER COLINS, Senior Judge
    OPINION NOT REPORTED
    MEMORANDUM OPINION BY
    SENIOR JUDGE COLINS                                 FILED: December 28, 2016
    Redeemed Christian Church of God, Living Spring Miracle Center,
    Inc. (Appellant) appeals from the April 29, 2015 order of the Court of Common
    Pleas of Delaware County affirming the May 21, 2014 decision of the Zoning
    Hearing Board of Lower Chichester Township (Board) that denied an application
    for a use variance for a parcel that Appellant owns within Lower Chichester
    Township (Township). For the following reasons, we reverse the order of the
    Court of Common Pleas.
    The property at issue in this matter is an 8-acre site in the Business
    Park District (BP District) of the Township at 1000 Columbia Avenue, Linwood,
    Pennsylvania (Property), on which is located a 47,000 square foot office building
    (Building). (Board Decision Findings of Fact (F.F.) ¶¶5, 6, 11.) Appellant is a
    branch of the Redeemed Church of God with locations in more than 150 countries,
    has a congregation of over 400 individuals and has helped to establish 15 other
    branches of the Redeemed Church of God in North America. (March 12, 2014
    Board Hearing Transcript (3/12/14 H.T.) at 17-18, Reproduced Record (R.R.) 91a.)
    In addition to its function as a church, Appellant performs substantial community
    outreach and ministry work, including providing educational training, operating
    food banks and promoting medical screenings. (Id. at 18-20, R.R. 91a.)
    Appellant initially entered into an agreement of sale to purchase the
    Property in 2010. (Id. at 38-39, R.R. 96a.) At that time, the Township’s Zoning
    Ordinance (Ordinance) provided for 11 categories of by-right uses in the BP
    District, including the following three uses:      “[m]otel or hotel, conference
    facilities, training, or continuing education centers...”; “[p]lace of public
    amusement, entertainment or assembly, including a movie theater, provided such
    use is inside a building”; and “[e]ducational or recreational use, day care center,
    nursery school, medical clinic and non-profit use.” (Prior Ordinance § 1282.02(a),
    R.R. 213a.)
    On April 26, 2010, Appellant’s Pastor Funmi Obilana sent a letter to
    the Township Code Enforcement Officer in which she stated that Appellant was in
    the process of acquiring the Property and that the Property would be used for a
    multi-media production center, a community development center, a regional
    fellowship and conference center and a “[p]lace of praise and worship.”
    (Supplemental Reproduced Record (Supp. R.R.) 1b.)         The Code Enforcement
    Officer responded by letter on April 29, 2010 indicating that the proposed uses
    would not be permitted in the BP District and do not meet the purpose of the BP
    2
    District as set forth in the Ordinance.1 (Supp. R.R. 2b.) On August 12, 2010, the
    Township Board of Commissioners enacted an ordinance that amended Section
    1282.02(a) of the Ordinance to remove the three categories of by-right uses
    described above related to motels, hotels, conference facilities, training and
    continuing education centers, places of public amusement, entertainment or
    assembly and educational and recreational uses.2 (Ordinance No. 2010-03, R.R.
    221a-222a.) Appellant was unable to obtain financing to purchase the Property in
    2010 and the agreement of sale expired. (3/12/14 H.T. at 39, R.R. 96a.)
    Therefore, at the time of the application at issue in this appeal, the
    Ordinance provided for the following permitted uses as of right in the BP District:
    (1) Retail sales and wholesale sales, including factory outlets;
    (2) Office building and professional centers;
    (3) Personal service establishment;
    1
    The purpose of the BP District as set forth in the Ordinance, both before and after the 2010
    amendments, provides:
    The BP Business Park District is designated primarily to provide for selected modern,
    non-nuisance, commercial and light industrial establishments with a view to encouraging
    attractive development in areas which are particularly well suited for such uses. In
    promoting the general purposes of this Zoning Code, the intent of the BP District is to
    encourage only those types of commercial and light industrial uses which would not
    constitute a hazard or a nuisance to the population of the adjacent areas and which would
    contribute to the continuation of appropriate development within and adjacent to the
    District and to discourage the use of land for residences in order to preserve the area for
    its appropriate use and also to prevent the location of residences in an area inappropriate
    for residential use.
    (Prior Ordinance § 1282.01, R.R. 212a; Ordinance § 1282.01, R.R. 177a.)
    2
    The Township removed one additional category of by-right use for health or sports clubs and
    gymnasiums in August 2010. (Prior Ordinance § 1282.02(a), R.R. 213a; Ordinance No. 2010-
    03, R.R. 221a-222a.)
    3
    (4) Eating and/or drinking establishments providing inside
    and/or outside seating and service, including drive-through
    windows;
    (5) Assembly of high technology and electronic equipment;
    (6) Bank, travel agency and other like service establishments;
    (7) Accessory use with and customarily incidental to any of the
    foregoing permitted uses[.]
    (Ordinance § 1282.02(a), R.R. 177a.) Several other conditional uses were also
    permitted in the BP District:
    (1) Manufacture, assembly, compounding,              processing,
    packaging or treatment of products;
    (2) Printing, publishing, lithographing, binding and similar
    process;
    (3) Office and shops or service areas for service business or
    contractors;
    (4) Warehouse, storage house, or distribution center, express or
    trucking establishment;
    (5) Motor vehicle dealer or auto rental agency;
    (6) Scientific research laboratory or other experimental, testing
    or research establishment devoted to research, development,
    design, experimentation or production[.]
    (Id. § 1282.02(b), R.R. 177a.)
    Despite its earlier problems securing financing, Appellant was
    ultimately successful in acquiring the Property by special warranty deed dated
    April 26, 2011 and recorded May 27, 2011. (Application ¶9, R.R. 147a; Special
    Warranty Deed, R.R. 153a-155a.)        On April 8, 2013 the Township issued a
    Certificate of Occupancy and Use for a business use with a maximum occupancy
    of 470 people. (R.R. 209a-210a.) Appellant began using 24,000 square feet of the
    4
    Building for office space to support its church, ministry and other activities, and,
    on January 16, 2014, Appellant applied for a use variance to use the remaining
    23,000 square feet of space in the Building for “assembly uses, including
    conferences, continuing education classes, and worship services.” (Application
    ¶¶10-11, R.R. 147a.) The application proposed two layouts for the portion of the
    Building for which Appellant sought a use variance:                first, a weekday,
    “classroom/educational layout” that would provide for approximately 400-425
    seats broken down into 4 different rooms of varying sizes. (Application ¶14,
    Exhibit C, R.R. 148a, 156a, 235a.) In addition, the application called for an
    “assembly layout” for weekend services which would convert the two larger
    classroom spaces into a “single theater style assembly room” with 375 to 385 seats.
    (Application ¶15, Exhibit C, R.R. 148a, 157a, 233a.)
    Hearings were held by the Board on the request for a variance on
    March 12 and April 8, 2014.         At the hearings, Pastor Obilana testified that
    approximately half of the 47,000 square feet of office space in the Building was
    used by Appellant for office purposes and occasional trainings for church
    members, but that it is not practical for Appellant to use the entire space as offices.
    (3/12/14 H.T. at 22, 44, 48-51, R.R. 92a, 97a-99a.) Pastor Obilana testified that
    the Property had been listed for rent by a real estate company for over one year but
    Appellant had not been able to secure a tenant. (Id. at 22-23, R.R. 92a.) Pastor
    Obilana stated that she would anticipate 200 to 250 parishioners attending services
    at the Property with opportunity for some growth but if the church grew
    substantially it would move to a different location. (Id. at 20-21, R.R. 91a-92a.)
    In addition to the regular Sunday services, Pastor Obilana testified that Appellant
    5
    would also hold Bible studies and prayer meetings on weekday evenings once per
    month. (Id. at 28-30, R.R. 93a-94a.)
    Appellant presented the testimony of Mike Cosentino, an architect,
    and Susan C. Phillips as an expert in land planning and traffic engineering.
    Cosentino testified that the Building, which was purposely designed as a corporate
    headquarters for a single company, would require extensive renovations and would
    be difficult to lease to a single user because of its layout as a corporate
    headquarters.   (Id. at 60-65, 81, R.R. 101a-103a, 107a.)          Cosentino stated
    specifically that the open atrium at the center of the Building could present a
    significant impediment to any reuse of the Building as an office and converting the
    atrium into office space would be expensive. (Id. at 61-62, R.R. 102a) Regarding
    the proposed conversion of half of the Building, Cosentino testified that it was
    designed as a flex space capable of several different configurations and that it
    would satisfy building code requirements regarding exits and the number of
    restrooms even if every seat were filled. (Id. at 70, 72, 75-76, R.R. 104a-105a.)
    Phillips testified that the road network within the business park was adequate to
    support Appellant’s proposed uses, noting that on her site visit to the Property she
    observed many empty parcels in the surrounding area that were advertised for rent.
    (Id. at 54-56, R.R. 100a.) Phillips described her analysis of the parking capacity
    based on guidelines published by the Institute of Transportation Engineers and
    concluded that even with a maximum church attendance with all 385 seats full only
    181 of the 186 parking spaces on the Property would be taken. (Id. at 90-92, R.R.
    109a.) Phillips further opined that on a weekday, with 372 seats occupied at the
    conference center and full capacity in the office space, only 180 of 186 parking
    spaces would be occupied. (Id. at 90-92, 95-97, R.R. 109a-111a.)
    6
    The Township’s expert Thomas Comitta, a municipal planning
    consultant, testified that the proposed assembly, conference center and worship
    uses are not permitted in the BP District and are also not consistent with the
    Township comprehensive plan, because the heavy tractor trailer traffic at the
    neighboring Fed Ex distribution center would not be compatible with a church
    where children and families are present. (April 8, 2014 Board Hearing Transcript
    (4/8/14 H.T.) at 12-15, 22-23, 35-38, R.R. 117a-118a, 120a, 123a-124a.)            In
    addition, Comitta opined that the proposed uses would also be inconsistent with the
    purpose of the BP District because granting a variance for a tax-exempt religious
    use would be detrimental to the Township from a fiscal perspective. (Id. at 24-25,
    R.R. 120a-121a.) Noting that there are five existing churches in the more densely
    populated eastern portion of the Township, Comitta testified that each of the
    requested uses would be permitted in other portions of the Township, with
    religious, training and continuing education center uses permitted in the R-2
    Residential District and as a conditional use in planned development districts of 25
    acres or greater and public assembly and conference facility uses permitted only in
    planned development districts of 25 acres or greater. (Id. at 27-28, R.R. 121a.)
    The Township also called as a witness Joseph Possenti, the manager
    of the Township, who testified that real estate tax revenue has decreased for the
    Township as a result of the closing of a Sunoco plant and reassessments of
    property at lower values and earned income tax revenue has decreased as a result
    of the loss of Sunoco jobs. (Id. at 67-68, R.R. 131a.) Possenti stated that the 2010
    amendment to Section 1282.02 of the Ordinance was designed to remove non-
    profits from the BP District because they are exempt from real estate taxes. (Id. at
    70-71, R.R. 132a.) Possenti finally testified that the Property has been empty for 5
    7
    to 10 years since the prior tenant left and that the property assessment has been
    lowered several times during that period. (Id. at 71-72, R.R. 132a.)
    In its decision denying the application, the Board concluded that
    Appellant had failed to meet its burden in establishing any of the five elements for
    a use variance under the Pennsylvania Municipalities Planning Code (MPC).3 The
    Board concluded that Appellant had failed to prove a hardship because other viable
    uses are permitted under Section 1282.02 of the Zoning Ordinance, including the
    existing use of half of the Building as an office. (Board Decision F.F. ¶33,
    Conclusions of Law (C.L.) ¶¶6-8.) The Board determined that the variance must
    be denied because the alleged hardship is not unique to the Property and was a
    mere economic hardship, noting that Appellant’s expert admitted that the Property
    could be used as a corporate headquarters, and the only alleged hardship is
    therefore that Appellant could not use the entirety of the space in the Building. (Id.
    F.F. ¶¶21-22, 32, C.L. ¶¶13-17.) The Board concluded that Appellant’s hardship
    was self-created because it purchased the Property knowing that it did not need the
    entirety of the Building for office space and the assembly and religious uses sought
    in the variance application were not permitted. (Id. F.F. ¶¶12, 34, C.L. ¶¶19-20.)
    The Board further determined that the requested variance would substantially
    impair the surrounding commercial and industrial properties because it would
    introduce children and pedestrians into a district full of heavy truck traffic, odor
    and noise and that the use is incompatible with the BP District because it would
    harm the tax base of the Township. (Id. F.F. ¶¶9, 16, 18, 26-28, 30-31, 37-41, C.L.
    ¶¶21-24.)        Finally, the Board concluded that the requested variance of
    3
    Act of July 31, 1968, P.L. 805, as amended, 53 P.S. §§ 10101–11202.
    8
    approximately 50% of the Property was not the minimum variance that would
    provide Appellant relief. (Id. F.F. ¶14, C.L. ¶¶25-26.)
    The Court of Common Pleas affirmed the Board’s determination. In
    its opinion, the court focused on the first factor in establishing a use variance under
    Section 910.2 of the MPC,4 holding that there were no unique physical
    circumstances or conditions causing a hardship, but rather the Building’s size and
    shape were only related to the personal needs of Appellant and the unmarketability
    of the Building for lease related to general economic conditions. (Ct. of Common
    Pleas Op. at 7-8.) Furthermore, the lower court observed that a hardship could not
    be established because the Building had been utilized as a corporate headquarters
    for a use permitted in the Ordinance, Appellant continued to use close to half of the
    Property for a permitted use and Appellant’s expert conceded that an office use
    was appropriate for the Property. (Id. at 6-7.)
    On appeal, Appellant argues that the Board erred in denying the
    application because it misapplied the law applicable to use variances. In particular,
    Appellant contends that the Board ignored applicable precedent which allows an
    existing building to constitute an unnecessary hardship that would not have a
    reasonable use under the applicable ordinance.          Appellant further argues that
    merely purchasing the Property with awareness did not make a “self-created”
    hardship and that the requested variances are not contrary to the public welfare and
    represent the minimal variance necessary to provide Appellant relief from the
    hardship. Finally, Appellant argues that the Board abused its discretion because it
    4
    Section 910.2, 53 P.S. § 10910.2, was added to the MPC by the Act of December 21, 1988,
    P.L. 1329.
    9
    capriciously disregarded the expert testimony that it presented to show that the
    Building could not be used for any of the uses permitted in the BP District.5
    Upon review, we agree with Appellant that the Board misapplied and
    ignored the standards relevant to a use variance application. Our review of the
    evidence leads us inescapably to the conclusion that Appellant had demonstrated
    an unnecessary hardship on the Property and the application should have been
    granted.
    Pursuant to Section 910.2(a) of the MPC, an applicant for a variance
    must demonstrate that: (i) there are unique physical conditions peculiar to the
    property and that the unnecessary hardship is due to those conditions; (ii) because
    of the physical conditions, there is no possibility that the property can be
    developed in strict conformity with the zoning ordinance and that a variance is
    needed to enable reasonable use of the property; (iii) the unnecessary hardship has
    not been created by the applicant; (iv) the variance is not detrimental to the public
    welfare; and (v) the variance is the minimum variance that will afford relief and is
    the least modification of the regulation at issue. 53 P.S. § 10910.2(a).
    A hardship can be established by showing that:                 (i) the physical
    features of the property are such that it cannot be used for a permitted purpose; (ii)
    the property can be conformed for a permitted use only at a prohibitive expense; or
    5
    Where, as here, the lower court has not taken additional evidence, this Court’s scope of review
    is limited to determining whether the zoning hearing board committed an error of law or abused
    its discretion. Larsen v. Zoning Board of Adjustment of the City of Pittsburgh, 
    672 A.2d 286
    ,
    288-89 (Pa. 1996); Nowicki v. Zoning Hearing Board of Borough of Monaca, 
    91 A.3d 287
    , 291
    n.1 (Pa. Cmwlth. 2014). An abuse of discretion will be found only where the board’s findings
    are not supported by substantial evidence. 
    Larsen, 672 A.2d at 289
    ; 
    Nowicki, 91 A.3d at 291
    n.1.
    A capricious disregard of evidence occurs only when the fact finder deliberately ignores relevant,
    competent evidence. Hellam Township v. Hellam Township Zoning Hearing Board, 
    941 A.2d 746
    , 749 (Pa. Cmwlth. 2008)
    10
    (iii) the property has no value for any purpose permitted by the zoning ordinance.
    Marshall v. City of Philadelphia, 
    97 A.3d 323
    , 329 (Pa. 2014); Hertzberg v.
    Zoning Board of Adjustment of the City of Pittsburgh, 
    721 A.2d 43
    , 47 (Pa. 1998).
    The hardship must be unique to the property at issue, not a hardship arising from
    the impact of the zoning regulations on the entire district. 
    Marshall, 97 A.3d at 329
    ; Valley View Civic Association v. Zoning Board of Adjustment, 
    462 A.2d 637
    ,
    640 (Pa. 1983).     Where the argument for a hardship is based on economic
    arguments, evidence that the zoned use is less financially rewarding than the
    proposed use is insufficient to justify a variance, but the applicant is not required to
    show that the property is valueless without the variance or that the property cannot
    be used for any permitted use. 
    Marshall, 97 A.3d at 330
    ; Valley View Civic
    
    Association, 462 A.2d at 641-42
    . The party seeking a use variance bears a heavy
    burden, and the reasons for granting a variance must be substantial, serious and
    compelling. Valley View Civic 
    Association, 462 A.2d at 640
    ; Nowicki v. Zoning
    Hearing Board of Borough of Monaca, 
    91 A.3d 287
    , 291 (Pa. Cmwlth. 2014).
    The Board determined that Appellant had not established a hardship
    because it had only showed that it was prevented from using the entirety of the
    Building for its offices and that “mere economic hardship” is insufficient to justify
    a variance request. (Board Decision C.L. ¶¶6-11, 17 (quoting Wilson v. Plumstead
    Township Zoning Hearing Board, 
    936 A.2d 1061
    , 1069 (Pa. 2007)).) However,
    Appellant’s application for a variance was not premised on the argument simply
    that it was not able to use the entirety of the space in the Building and that it would
    be more financially lucrative to use part of the Building in a different way than a
    strict reading of the zoning allowed; such arguments are clearly insufficient to
    establish entitlement to a use variance. See 
    Wilson, 936 A.2d at 1070
    (“A variance
    11
    will not be granted because a zoning ordinance deprives the landowner of the most
    lucrative and profitable uses.”) (quotation omitted); Township of Washington v.
    Washington Township Zoning Hearing Board, 
    365 A.2d 691
    , 692 (Pa. Cmwlth.
    1976) (holding that owner of large building used for fruit storage could not seek
    use variance to allow conversion of unneeded portion of building to plastic
    production and storage on a mere showing of economic hardship). Rather, the
    argument underlying Appellant’s application for a variance centers on the fact that
    the Building represented an outdated and functionally obsolete office building that
    cannot reasonably be put to any permitted use in the BP District absent substantial
    and costly renovations.
    Although hardships are usually associated with the physical
    characteristics of the land, an unnecessary hardship can also relate to the building
    itself. Wagner v. City of Erie Zoning Hearing Board, 
    675 A.2d 791
    , 799 (Pa.
    Cmwlth. 1996) (en banc). “[W]here premises cannot be converted into a permitted
    use without demolition and extensive reconstruction, more than ‘mere economic
    hardship’ exists.” Zoning Hearing Board of the Township of Indiana v. Weitzel,
    
    465 A.2d 105
    , 107 (Pa. Cmwlth. 1983) (quoting Logan Square Neighborhood
    Association v. Zoning Board of Adjustment of the City of Philadelphia, 
    379 A.2d 632
    , 634 (Pa. Cmwlth. 1977)); see also 
    Wagner, 675 A.2d at 799
    . Property owners
    are not required to overhaul a building to a conforming use regardless of financial
    burden. Halberstadt v. Borough of Nazareth, 
    687 A.2d 371
    , 373 (Pa. 1997); Logan
    Square Neighborhood Association, 379 A.2d. at 634. In addition, this Court has
    regularly considered that evidence of a building’s vacancy and unmarketability
    contribute to a finding of a unique hardship on the property. See, e.g., South of
    South Street Neighborhood Association v. Philadelphia Zoning Board of
    12
    Adjustment, 
    54 A.3d 115
    , 122 (Pa. Cmwlth. 2012) (holding that building’s long-
    term vacancy and the applicant’s sustained, but unsuccessful attempt to sell the
    property for a permitted industrial use established an unnecessary hardship that
    would support use variance application); Vitti v. Zoning Board of Adjustment of
    City of Pittsburgh, 
    710 A.2d 653
    , 657-58 (Pa. Cmwlth. 1998) (affirming grant of
    use variance based in part on fact that building on property had been vacant for
    over seven years, the building was dilapidated and the property was located in a
    downtrodden area); 
    Wagner, 675 A.2d at 792-93
    , 799 & n.9 (affirming finding of
    hardship and grant of dimensional and parking requirement variance where former
    motel on property had deteriorated, was vacant for several years and property was
    unsuccessfully listed for sale for three years).
    Here, Appellant presented evidence that the Building was designed as
    a corporate headquarters for a single user with a large glass-walled atrium at the
    center and separate wings for each department of the company. When Appellant
    purchased the Property in 2011, the Building had been vacant for several years
    since the prior tenant left and there were various other vacant parcels in the
    surrounding business park. Appellant attempted to market the Building for rent to
    a single tenant for over 1 year before filing its variance application, but these
    efforts were unsuccessful; in the meantime, Appellant began to use a portion of the
    Building as its office space. Cosentino, Appellant’s architect expert, testified that
    renting the Building to a single tenant would be difficult because of the layout and
    that renting the Building out to multiple tenants would require significant
    renovations, including structural and architectural alterations to the Building as
    well as mechanical, electrical and plumbing to remove the atrium. (3/12/14 H.T. at
    62-65, R.R. 102a-103a.) Cosentino testified that the Building would be ill-suited
    13
    to any of the remaining by-right and conditional uses allowed in the BP District.
    (Id. at 63-69, R.R. 102a-104a.)
    The Board did not make a credibility determination regarding
    Cosentino or Appellant’s other witnesses, and relied on the fact that Cosentino
    stated that Appellant’s use of a portion of the Building for its offices is compliant
    with the BP District provisions in the Ordinance to support its ruling that there was
    no unnecessary hardship that prevented Appellant from using the Property in
    accordance with the Ordinance. (Board Decision F.F. ¶¶21-22; 3/12/14 H.T. at 78-
    79, R.R. 106a.)     However, because the state of a building may create an
    unnecessary hardship under the MPC, the mere fact that Appellant has used a
    portion of the Building for a permitted use does not negate the fact that the state of
    the Building can be an unnecessary hardship and cannot obligate it to maintain its
    partial use of the Building in perpetuity. The Board also relied on an apparent
    admission by Cosentino that the Building could be used by another company as a
    corporate headquarters. (Board Decision C.L. ¶13; 3/12/14 H.T. at 82, R.R. 107a.)
    This conclusion, however, does not accurately recite Cosentino’s testimony.
    Cosentino stated only that there exist companies who could occupy a 47,000
    square foot corporate headquarters, not that there are any companies who could
    occupy this specific Building in its current state. (3/12/14 H.T. at 82, R.R. 107a.)
    Accordingly, in light of the standards applicable to variance
    applications under the MPC, we conclude that this evidence established that there
    was an unnecessary hardship on the Property and that Appellant was unable to use
    the Property without a variance.
    Next, we address the Board’s conclusion that Appellant created the
    unnecessary hardship on the Property from which it now seeks relief. The Board
    14
    found that Appellant created the hardship because it bought the Property knowing
    that it did not need the entirety of the office space in the Building. However, our
    case law is clear that merely purchasing a property with a hardship does not make a
    hardship self-created. Our Supreme Court explained in Wilson that “[w]ith respect
    to a landowner who purchases with knowledge of the property’s condition and
    existing zoning restrictions, the hardship is deemed self-inflicted only where he has
    paid an unduly high price because he assumed the anticipated variance would
    justify the price, or where the size and shape of the parcel was affected by the
    transaction 
    itself.” 936 A.2d at 1069
    (quoting Marlowe v. Zoning Hearing Board
    of Haverford Township, 
    415 A.2d 946
    , 951 (Pa. Cmwlth. 1980)); see also Pohlig
    Builders, LLC v. Zoning Hearing Board of Schuylkill Township, 
    25 A.3d 1260
    ,
    1273 (Pa. Cmwlth. 2011); Manayunk Neighborhood Council v. Zoning Board of
    Adjustment of the City of Philadelphia, 
    815 A.2d 652
    , 657 (Pa. Cmwlth. 2002).
    Here, while Appellant was aware that its desired use of the Building was not
    compliant with the Township’s interpretation of the Ordinance prior to its purchase
    of the Property, there is nothing in the record indicating that the purchase price
    paid by Appellant presumed the variance would be granted or that the potential
    economic hardship of the Building affected the transaction.
    Regarding the fourth variance factor under the MPC, the Board
    determined that the proposed uses would be detrimental to the public welfare of the
    Township for two reasons. First, the Board found that the proposal to devote half
    of the Building to space for religious assembly and trainings and conferences
    would substantially impair the surrounding neighborhood because it would
    introduce children, families and pedestrians into an area full of commercial and
    light industrial properties. Such a finding, however, is not supported by the record
    15
    as there no evidence that either the individuals or families attending the services or
    trainings at the Building would enter or leave the Property by foot. It is clear from
    the record that the Property is in an isolated part of the Township near an interstate
    highway, the Property was designed for automobile access with 186 parking spaces
    and there are no sidewalks on the Property or in the surrounding parcels that would
    draw pedestrians to or from the Property. Moreover, the Township’s position that
    children and pedestrians would be harmful to the public welfare and hostile to the
    purpose of the business park is belied by the fact that the Ordinance expressly
    permits various by-right uses that would likely draw many more pedestrians and
    children to the Property, such as retail stores, factory outlet stores, personal service
    establishments, banks, travel agencies and eating and drinking establishments,
    including those with outside seating and service. (Ordinance § 1282.02(a), R.R.
    177a.)
    The second ground for the Board’s determination that the proposed
    uses are detrimental to the public welfare because the Property would be exempt
    from property taxes and therefore the Township’s tax base would be diminished.
    Though we do not dispute that one of the primary tasks of a municipality is to
    improve its finances, such considerations are not a proper basis for a zoning
    hearing board to deny an individual application. This Court has “consistently held
    that tax base concerns cannot be decisive in a zoning case.” Baker v. Chartiers
    Township Zoning Hearing Board, 
    677 A.2d 1274
    , 1279 (Pa. Cmwlth. 1996); see
    also Spencer v. McKean Township Zoning Hearing Board, 
    537 A.2d 943
    , 945 n.3
    (Pa. Cmwlth. 1988); White Advertising Metro, Inc. v. Zoning Hearing Board of
    Susquehanna Township, 
    453 A.2d 29
    , 34 & n.11 (Pa. Cmwlth. 1982); A. J. Grosek
    & Associates v. Zoning Hearing Board of Montrose Borough, 
    450 A.2d 263
    , 266
    16
    (Pa. Cmwlth. 1982); Brentwood Borough v. Cooper, 
    431 A.2d 1177
    , 1179 (Pa.
    Cmwlth. 1981); Zajac v. Zoning Hearing Board of Mifflin Township, 
    398 A.2d 244
    , 247 (Pa. Cmwlth. 1979). In a case such as this where the proposed use is
    religious in nature, we believe that a potential exemption from property taxes
    would be particularly misplaced as a factor in determining whether a request for a
    variance would be contrary to the public welfare.6
    Finally, we address the last criteria of whether the proposed uses are
    the minimum variance necessary to provide relief. The Board concluded that
    Appellant had not met its burden of demonstrating that the proposed uses were the
    minimum variance. The Board, however, did not elucidate any reason for its
    conclusion that Appellant did not meet the minimization requirement, hindering
    our appellate review and in violation of the requirements of the MPC. See Section
    908(9) of the MPC, 53 P.S. § 10908(9) (“Where the application is contested or
    denied, each decision shall be accompanied by findings of fact and conclusions
    based thereon together with the reasons therefor.”) (emphasis added).
    Furthermore, our review of the evidence shows that the Board’s conclusion was in
    error and the application did represent the minimum variance required.                       The
    proposed educational, training and religious uses would require modifications only
    to approximately half of the interior of the Building and only to that portion of the
    Building that Appellant was unable to use as office space and that represented the
    hardship. The proposed uses, particularly the training and educational functions of
    the Building, are also substantially similar to permitted commercial uses and
    therefore have a minimal impact on the use of neighboring property owners and the
    6
    This Court wishes to emphasize that not all real estate owned by a religious institution is tax
    exempt. The ownership of a building does not determine its tax status, but rather it is the nature
    of the use.
    17
    health of the BP District as a whole. Furthermore, no alteration would be required
    to the outside of the Building or to the parking lot or entrances.7
    Accordingly, we conclude that the Board erred in denying Appellant’s
    application for a variance to repurpose half of the Building for religious, training
    and education uses. The order of the Court of Common Pleas of Delaware County
    affirming the Board’s denial of Appellant’s application for a use variance is
    reversed.
    ____________________________________
    JAMES GARDNER COLINS, Senior Judge
    7
    This Court has previously called into question the applicability of this requirement in pure use
    variance cases, stating that, while the minimization requirement of the MPC has clear application
    in dimensional variance requests, no appellate cases existed analyzing the requirement in a case
    where only a use variance was requested and its applicability to such cases is often tenuous. See
    South of South Street Neighborhood 
    Association, 54 A.3d at 124
    . Here, too, we recognize that
    the question of whether Appellant has asked for the minimum variance necessary to provide
    relief is difficult to assess compared to dimensional variance cases, but we conclude that to the
    extent such a requirement is present, Appellant has satisfied it.
    18
    IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Appeal of Redeemed Christian Church        :
    of God, Living Spring Miracle Center,      :
    Inc. From the Decision of the Zoning       :
    Hearing Board of Lower Chichester          : No. 930 C.D. 2015
    Township Dated May 21, 2014                :
    :
    Appeal of: Redeemed Christian Church       :
    of God, Living Spring Miracle Center, Inc. :
    ORDER
    AND NOW, this 28th day of December, 2016, the order of the Court
    of Common Pleas of Delaware County in the above-captioned matter is
    REVERSED.
    ____________________________________
    JAMES GARDNER COLINS, Senior Judge