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
9/21/2018
/ Charitable Organizations ,
Constitutional Challenges ,
Health Care Providers ,
Hospitals ,
IL Supreme Court ,
Non-Profit Hospitals ,
Property Tax ,
School Districts ,
Tax Code ,
Tax Exemptions ,
Tax Revenues ,
Taxation
The Illinois Supreme Court has issued an opinion in Carle Foundation v. Cunningham Township, the case involving the constitutionality of the statute granting hospitals a special property tax exemption. In remanding this case...more
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
Last Thursday the Illinois Supreme Court struck down a special property tax exemption for a single aeronautical services company operating out of the Quad City International Airport. As noted in the July 2015 FR Alert...more
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
A new chapter has been added to the long saga of property tax exemptions for hospitals in Illinois. Last week, an Illinois Appellate Court struck down as unconstitutional Section 15-86 of the Property Tax Code, which created...more
In a 46-page decision issued yesterday by the 4th District Appellate Court, a recently enacted provision of the Illinois Property Tax Code, Section 15-86, has been found unconstitutional. Section 15-86 created a separate...more
A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more
The leasing of government-owned, tax-exempt property can raise many policy questions for local assessing officials. Some of those questions are answered by specific provisions in the Property Tax Code. Other questions have...more
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