The Glebe, an upscale Daleville retirement facility, is hoping Virginia's high court will overturn a lower court ruling and reinstate its status as a tax-exempt religious and benevolent organization.

Initially, at least a half million dollars is riding on the court's decision. Botetourt County says that's the amount of taxes and fines for back payment penalties that The Glebe, located off U.S. 220, owes the locality.

Lawyers representing Virginia Baptist Homes, The Glebe's parent company, are scheduled to make oral arguments at 2 p.m. today in Richmond before a panel of three Supreme Court justices. The panel could rule today or make its ruling known at a later date on whether the case will be heard by the full court.

The crux of the argument is this: Botetourt County says The Glebe is a resort for wealthy retirees that doesn't provide charitable or religious services to its residents. Virginia Baptist Homes says a religious and benevolent tax exemption it has held for more than 30 years applies to all of its properties, including startups such as The Glebe that someday will offer reduced rates.

The county sued Virginia Baptist Homes over the dispute in 2006. Circuit Court Judge Michael Irvine sided with the county in June, ruling that the religious and benevolent exemption granted to Virginia Baptist Homes in 1976 by the General Assembly does not automatically apply to all its properties.

Botetourt County has hired a seasoned private attorney to handle the potential Supreme Court case -- Frank Friedman of the Roanoke-based firm of Woods Rogers PLC. Friedman has argued a number of cases before the high court.

So far, the county has paid Friedman about $25,000 since late last year to review the case and prepare for an appeal to the Supreme Court.

If such an appeal is granted, the court won't conduct a new trial. It will examine Irvine's ruling in the case to determine if any errors were made.

"The question is, did the trial judge err in how he looked at it. Is there evidence that supports what he found?" Friedman said. "I do think that the judge analyzed the evidence correctly."

"In all likelihood, we anticipate they'll agree to hear it," Botetourt County Administrator Jerry Burgess said Tuesday.

Virginia Baptist Homes will argue today that only the high court can determine that its tax exemption does not apply to all of its properties.

"The fact that the state legislature already gave us the exemption, I think, it's up to the Supreme Court to determine whether or not it applies to The Glebe, not the circuit court," said Randall Robinson, president of Virginia Baptist Homes.

If the circuit court ruling stands, The Glebe will be required to pay nearly $493,000 in real estate taxes and penalties dating to the facility's opening in 2005. Annually, the facility would pay on average about $227,000 in taxes based on the current size of the facility, Burgess said.