Latest Posts › Tax Exemptions

Share:

Hospital Charitable Tax Exemption Upheld by Illinois Appellate Court

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

Daycare Center Denied Tax Exemption Despite Fulfilling School’s Educational Mission

For-profit daycare centers have a history of being denied property tax exemptions by the Illinois Department of Revenue.  A recent decision from the Illinois Appellate Court upholds another such denial and extends the...more

Court Rules Homestead Tax Exemption Applies to Lease Agreements

An Illinois Appellate Court recently ruled that the general homestead exemption applies to a couple leasing a single-family home. In Shrake v. The Rock Island Treasurer, the Court determined the couple, as leaseholders, were...more

Illinois Appellate Court Ruling on Charitable Tax Exemption Has Broad Implications for School Districts

The evolution and expansion of the health care industry continues to test the limits of Illinois’ charitable real estate tax exemption laws, with significant implications for school district revenues. In addition to...more

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

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

Illinois Supreme Court Hears Oral Argument on Hospital Property Tax Exemptions

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

Hospital and Homeowner Property Tax Exemptions Examined by Illinois Courts

Illinois Courts are currently examining several different aspects of property tax exemptions, all of which impact the revenues of school districts and other units of local government. Most notably, the Illinois Supreme Court...more

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

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

The Latest on Property Tax Exemptions for Illinois Hospitals

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

Illinois Supreme Court Finds Special Exemption Unconstitutional

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

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

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

Additional Analysis of Illinois Appellate Court Decision Finding Hospital Property Tax Exemption Unconstitutional

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

Illinois Appellate Court Finds Hospital Property Tax Exemption Statute Unconstitutional

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

Illinois Court Finds Special Property Tax Exemption Unconstitutional

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

New Law Changes Property Tax Assessments on Leasehold Interests at Military Bases

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

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

16 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide