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Property Tax › Tax Exemptions › Hospitals

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
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

White and Williams LLP

Appellate Court Upholds Denial of Property Tax Exemption to Non-Profit

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Across the United States, public schools are primarily funded by property taxes based on assessments on both the land and buildings within the taxing district. Historically, however, non-profit hospitals, health centers,...more

Saul Ewing LLP

Pennsylvania Commonwealth Court Rejects Four Nonprofit Hospital Property Tax Exemption Applications in Montgomery and Chester...

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​On February 10, 2023, the Pennsylvania Commonwealth Court issued four separate but related opinions denying property tax exemptions for four hospitals that had been purchased by the Tower Health system....more

Lathrop GPM

A Question for Minnesota Hospitals: Is Your Clinic Space Properly Classified as Tax-Exempt?

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After a recent decision of the Minnesota Supreme Court, Minnesota hospitals should analyze whether hospital-owned clinics and other facilities may now qualify for an exemption from property tax. In its decision in Perham...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

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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

Bricker Graydon LLP

Changes coming to Ohio’s real property tax exemption laws

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Beginning in 2022, Ohio will require owners of exempt real property to notify the county auditor if the property “ceases to qualify for exemption.” House Bill 110 - the most recent budget bill - included a provision that...more

Ballard Spahr LLP

New Jersey Reinstates Property Tax Exemption for Nonprofit Hospitals

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Summary - New Jersey Gov. Phil Murphy signed into law legislation that restores property tax exemptions for nonprofit hospitals. However, the law requires New Jersey nonprofit hospitals to make a community service...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

Hinshaw & Culbertson LLP

Illinois Supreme Court Upholds Constitutionality of Hospital Property Tax Exemption Law

Hinshaw & Culbertson LLP on

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

Franczek P.C.

Hospital and Homeowner Property Tax Exemptions Examined by Illinois Courts

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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

Hinshaw & Culbertson LLP

Illinois Supreme Court Grants Petition to Appeal Ruling on Constitutionality of Illinois Hospitals’ Property Tax Exemption Law

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Illinois hospitals continue to face uncertainty regarding the law under which they may seek exemption from property taxes. As reported in our March 30, 2017, Health Law Alert, the Illinois Supreme Court declined to rule on...more

Hinshaw & Culbertson LLP

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

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

Franczek P.C.

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

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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

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

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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

Franczek P.C.

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

Franczek P.C. on

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

Franczek P.C.

Illinois Appellate Court Finds Hospital Property Tax Exemption Statute Unconstitutional

Franczek P.C. on

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

BakerHostetler

New Jersey Tax Court Eliminates Non-Profit Hospital’s Property Tax Exemption

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On June 25, 2015, a New Jersey Tax Court issued a significant opinion in the case of AHS Hospital Corp. d/b/a Morristown Memorial Hospital v. Town of Morristown, upholding the Town of Morristown’s denial of Morristown...more

Saul Ewing Arnstein & Lehr LLP

Tax Court Finds that Non-Profit Hospital Does not Qualify for Property Tax Exemption

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In a June 25, 2015 opinion in AHS Hospital Corp. v. Town of Morristown, Judge Bianco of the New Jersey Tax Court ruled, as a matter of first impression, that the Morristown Medical Center ("MMC"), a non-profit hospital, does...more

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