Illinois Supreme Court Ruling in Illinois Department of Revenue v. Provena Covenant Medical Center
March 18, 2010 On March 18, 2010, the Illinois Supreme Court ruled that non-profit Provena Covenant Medical Center (PCMC) in Urbana, Illinois is ineligible for a charitable exemption to state property taxes. In its decision, although the court did not define a formula for the determination of the medical/charitable use of real property; it said that medical care, while potentially miraculous, is not intrinsically, necessarily, or even normally religious in nature. The ruling is the latest in an eight-year dispute between Provena Health System and the Illinois Department of Revenue. In 2002, the Illinois Department of Revenue . . .
