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Continuing Care Retirement Community Denied Property Tax Exemption

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more

The Nuts And Bolts Of Property Tax Exemptions For Nonprofits

Regular readers of this column no doubt are used to the typical note on state tax topics such as residency and sales taxes. But here at Noonan’s Notes global headquarters, we like to mix it up occasionally, not only to...more

D.C.’s Less Charitable Approach to Property Tax Exemptions for Non-Profits

Under District of Columbia law, organizations that own buildings in D.C. used for purposes of public charity principally in the District are entitled to property tax exemptions. (D.C. Code § 47-1002(8)). However, in light...more

California Issues Guidance on Nonprofit Property Owners Hosting Solar

The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by...more

SJC Case Could Result in Loss of Property Tax Exemptions for Certain Conservation Land

A property tax dispute involving a $172 property tax on conservation land owned by The New England Forestry Foundation (the “Foundation”) in the Town of Hawley could impact land conservation organizations throughout the...more

New York City Real Property Tax Exemption is Not Guaranteed for Not-for-Profit Organizations

Not-for-profit (NFP) organizations owning real property in New York City must meet certain ownership, purpose, and use requirements in order to qualify for real property tax exemption. NFP organizations often mistakenly...more

Tax Court Deals Another Blow to Conservation Easements

On June 24, 2013, the U.S. Tax Court disallowed a couple’s deduction for the donation of a conservation easement on the façade of a building to the National Architectural Trust, a qualified charitable organization. The court...more

Rhode Island Real Estate Tax Appeals for Non-Profit Organizations

It is clear that the municipalities in Rhode Island are facing tough financial times. Municipalities are eagerly searching for new sources of tax revenue to meet budgetary shortfalls. Unfortunately, this search has led to...more

Spotlight on Georgia: Certain Interesting Tax Developments

As in past years, there have been numerous interesting tax-related developments over the last 12 months in the state of Georgia. Just a few of these recent developments are summarized below...more

How Secure is Your Pennsylvania Real Property Tax Exemption?

In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more

Maine Supreme Court Clarifies Property Tax Exemption For Non-Profits

In a case watched closely by Maine’s non-profit organizations, the Maine Supreme Judicial Court has held that Hebron Academy, a private secondary school, was exempt from property tax on its various school buildings. The...more

Contribution to Construction Costs Supports Charitable Exemption

In June, the Commonwealth Court addressed another issue of interest to nonprofit entities seeking charitable exemptions from Pennsylvania Sales & Use Taxes and local real estate taxes - whether a substantial contribution to...more

After Years of Judicial and Legislative Uncertainty Hospitals Receive Their Own Property Tax Exemption Under New Law

For the past eight years we have been reporting to you on the controversy surrounding the determination of property tax exemptions for Illinois not-for-profit hospitals. The issue reached the Illinois Supreme Court in April...more

Groundbreaking Legislation on Property Tax and Sales Tax Exemptions for Illinois Hospitals

Illinois Governor Patrick Quinn just signed into law a comprehensive and groundbreaking legislative package that significantly changes the criteria for establishing and maintaining property tax exemptions and sales tax...more

Illinois 97th General Assembly - Tax Bills

Attached is a report prepared for the Illinois State Bar Association State and Local Taxation Section Council. It contains a description that summarizes each tax bill passed by both Houses of the recently concluded...more

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more

Property Tax Exemption Bill - Illinois Hospitals

Illinois General Assembly Passed New Hospital Property Tax Exemption

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader...more

Illinois Hospital Charity Care Legislation

General Assembly Passes Charity Care Bill

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader...more

"Purely Public Charities" in Pennsylvania. Back to the future – again.

A recent Pennsylvania Supreme Court decision has rekindled the issue of what constitutes a "purely public charity" for real estate tax exemption purposes in Pennsylvania. The decision may lead to a renewed interest of school...more

Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High...

For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more

Pennsylvania Supreme Court Confirms Supremacy of HUP Test for Determining Real Estate Tax Exemptions

On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more

Tax Exemption Ruling Defines Public Charity v. Business Interests

The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more

Divided Appellate Court Denies Tax Exemption for Sale-Leaseback Property

The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned...more

Recent Real Estate Tax Decisions

Church of the Overcomer v. Delaware County Board of Assessment Appeals, No. 269 C.D. 2010 (March 17, 2011) The Commonwealth Court has held that a church’s community center was not entitled to an exemption from real estate...more

Other Recent PA Tax Developments

Philadelphia Hotel Tax The Court of Common Pleas of Philadelphia County has upheld the Philadelphia Tax Review Board’s ruling that Expedia, an online vendor of discount hotel rooms, is not an “operator” of a hotel, and is...more

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