Ill Supreme Court Upholds Hospital Charitable Tax Exemption
The Illinois Supreme Court recently issued an opinion relating to a hospital's eligibility for a charitable property tax exemption. Oswald v. Hamer, 2018 IL 122203.
Oswald, a Cook County taxpayer, had filed a lawsuit alleging that Section
15-86 of the Property Tax Code (which authorizes charitable property tax exemptions) is facially unconstitutional. Oswald claimed that the Illinois Constitution authorizes the state legislature to exempt from taxation only properties that are exclusively used for charitable
purposes, yet the statute mandated that hospitals receive a tax exemption even if they were not exclusively used for charitable purposes.
The Court rejected Oswald's constitutional challenge, finding that Oswald did not meet the burden of showing that the statute was unconstitutional in all applications, and that each hospital would still have to establish that it met the statutory definition to obtain a tax exemption.
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