Illinois Denies Property Tax Exemption for Three Non-Profit Hospitals

On August 16, 2011, the Illinois Department of Revenue denied the property tax-exemption applications of three non-profit hospitals. In its preliminary rulings, the Department of Revenue said Northwestern Memorial Hospital's Prentice Women's Hospital, Edward Hospital, and Decatur Memorial Hospital did not merit a property tax exemption because they did not provide sufficient charity care. The Illinois Department of Revenue is expected to rule on 15 more health system property tax exemption applications in the near future. The property tax exemption denials were based on the charitable use principles upheld by the Illinois Supreme Court in its . . .