Illinois Department of Revenue v. Provena Covenant Medical Center

August 26, 2008 The Illinois court ruled against a property tax exemption request from a tax exempt public charity. The charity, a hospital, requested the property tax exemption after it was put back on the property tax rolls. The hospital said it deserved the exemption because it provided fee discounts and that it was run by a religious organization. The court noted that in Illinois, there is a strong presumption of property tax liability and that organizations seeking exemption must meet a high standard. In addition, the court made the following points: A charity with an operating income derived almost . . .