In Pittman v. Sarpy County Board of Equalization, 258 Neb. 390, 603 N.W.2d 447 (Neb. 1999), the Supreme Court of Nebraska unanimously held that the Tax Equalization and Review Commission properly denied a real estate tax exemption to the owner of an apartment complex because it was not charitable, and to support the denial of a tax exemption, only property that was owned by "educational, religious, charitable or cemetery organizations and used exclusively" for those purposes was exempt from property taxes. Id. at 454. The Court determined that the apartment complex was not tax exempt, noting that it was self-supporting based on rent and rent subsidies from Department of Housing and Urban Development (HUD). It stated that just because the facility provided low-income housing did not make the property charitable.