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Charitable Organizations Property Tax

Franczek P.C.

Hospital Charitable Tax Exemption Upheld by Illinois Appellate Court

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Last month, in the case Carle Foundation v. Dept. of Revenue, the Fourth District Court of Appeals issued its latest decision regarding hospital property tax exemptions. The Court upheld a trial court judgment awarding the...more

Pullman & Comley - For What It May Be Worth

Low and Moderate Income Property Tax Valuation Remains Challenging

A recent decision by the Appeals Court of Massachusetts* about the entitlement of two nonprofit corporations which rent apartments at below- market rates to low-income elderly individuals and individuals with disabilities...more

Pullman & Comley - For What It May Be Worth

Update on Remedial Bill Concerning Connecticut Property Tax Exemptions for Manufacturers & Not-For-Profit Organizations in Certain...

As an update to our recent post titled “New Remedial Bill Concerning Connecticut Property Tax Exemption for Manufacturers In Certain Municipalities,” which analyzed Raised Senate Bill 1136 (“SB 1136”); a related bill, Senate...more

Kohrman Jackson & Krantz LLP

Ohio’s Property Tax Exemptions: Do 501(c)(3) Non-profit Organizations Still Need to Pay Taxes on Their Real Property?

Ohio provides for property tax exemptions for real property held by 501(c)(3) non-profit organizations. However, the exemption is not automatic. The exemption generally applies to real property owned by a qualifying 501(c)(3)...more

White and Williams LLP

[Webinar] Non-Profit Healthcare Organizations: How To Keep Your Property Tax Exemption - March 23rd, 12:00 pm - 12:30 pm EST

Across the U.S., many large, non-profit health systems, hospitals, and healthcare providers pay little, if any, property taxes. The long-held property tax exemption is under attack from revenue-hungry tax authorities. Jared...more

White and Williams LLP

Non-Profit Hospital Ordered to Pay Property Taxes: A Shot Across the Bow

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A recent trial court decision could have significant, long-term consequences for the financial models of Pennsylvania non-profit healthcare providers. Ruling that three non-profit Chester County hospitals of the Reading,...more

Bricker Graydon LLP

Hospitals: Annual filing deadline to seek real estate tax exemption is near

Bricker Graydon LLP on

While Ohio law presumes that all real estate is taxable, hospitals can achieve substantial tax savings by seeking exemption from real property taxation for property they own and use to provide health care services pursuant to...more

Snell & Wilmer

Don’t Risk Losing Your Property Tax-Exempt Status - File Affidavit by March 1

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Arizona’s ad valorem property tax exemptions that are granted to many categories of exempt organizations (e.g., healthcare centers and institutions, arts and science organizations, and charitable community service providers)...more

Farella Braun + Martel LLP

[Event] Nonprofit Property Tax Exemptions: Getting Started and Maintaining Compliance - January 24th, San Francisco, CA

The deadlines for California nonprofit organizations seeking to initially obtain or renew exemption from real estate or personal property taxes are quickly approaching. Please join us as we review the current state of the law...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Upholds Constitutionality of Hospital Property Tax Exemption Law

In the closely watched Oswald v. Beard case decided last Thursday, the Illinois Supreme Court unanimously upheld the constitutionality of a 2012 law which grants a hospital charitable property tax exemption if the value of...more

Franczek P.C.

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

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Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more

Franczek P.C.

Illinois Supreme Court Hears Oral Argument on Hospital Property Tax Exemptions

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Yesterday, the Illinois Supreme Court heard oral argument in Oswald v. Beard, a case challenging the constitutionality of the statute exempting most hospitals from paying any property taxes. ...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Faegre Drinker Biddle & Reath LLP

2018 Indiana Property Tax Exemption Applications Due Soon; Preserving Historical Buildings An Exempt Charitable Purpose

The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more

Dickinson Wright

Michigan Property Tax Exemption for Charitable Institutions Is Again Construed Broadly by the State Supreme Court

Dickinson Wright on

Property owned and occupied by charitable institutions solely for their charitable purposes is exempt from Michigan property tax. Some assessors denied exemptions to charities that charged fees for their services, arguing...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Declines to Rule on Constitutionality of Illinois Hospitals' Property Tax Exemption Law

There have been two new developments in the long running saga over a charitable property tax exemption for hospitals in Illinois....more

Lowndes

Property Tax Exemption Application Deadline Approaches

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March 1st is the deadline for filing all property tax exemption applications in the state of Florida. No matter in which of the 67 Florida counties you own property, please be certain that any property tax exemptions you may...more

Franczek P.C.

The Latest on Property Tax Exemptions for Illinois Hospitals

Franczek P.C. on

Recently, there have been several noteworthy developments in the controversy surrounding property tax exemptions for Illinois hospitals. For the past decade we’ve been providing updates as this issue progressed through the...more

Franczek P.C.

Class Action Lawsuit Seeks Payments from All Illinois Hospitals for Unconstitutional Tax Exemption

Franczek P.C. on

You can add one more lawsuit to the mountain of litigation concerning how and when Illinois hospitals are entitled to a property tax exemption. Earlier this month a limited partnership filed a class action lawsuit naming...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 8 - August 2015

Court Of Appeals Affirms Revocation Of Tax Exemption For Public Parking Facilities - Reversing a decision by the Appellate Division, the Court of Appeals has held in a 5-2 decision that a charitable organization is not...more

Ballard Spahr LLP

Morristown Memorial Hospital: A Tax Exemption Ruling All Nonprofit Hospitals Need to Know About

Ballard Spahr LLP on

A recent New Jersey Tax Court decision has nonprofit entities on edge. The decision may offer tax authorities the opportunity to pursue payments from nonprofit hospitals and may result in the redefining of tax exemptions by...more

Cozen O'Connor

Charitable Exemption Begins on Tax Assessment Day

Cozen O'Connor on

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Saul Ewing Arnstein & Lehr LLP

Owners of Tax-Exempt Property in Philadelphia Must Provide Proof of Right to Continued Tax-Exempt Status

The Philadelphia Office of Property Assessment (OPA) has sent letters to all charitable organizations in the city that own property shown as tax-exempt, in whole or in part, in the OPA’s records. Attached to the letter is a...more

Bond Schoeneck & King PLLC

High Court Affirms Theater, Church’s Entitlement to State’s “Mandatory” Property Tax Exemption

The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more

Foley Hoag LLP

SJC Upholds Charitable Property Tax Exemption for Land Conservation Organization

Foley Hoag LLP on

On May 15, the Supreme Judicial Court released its opinion in New England Forestry Foundation v. Hawley, ruling that a 120-acre parcel of forest land owned by the Foundation in the Town of Hawley was eligible for the...more

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