Property tax exemption for charitable organizations remains gray area

Lawyers' Forum

By Samuel B. Cavnar and Sean C. Brogan

Samuel B. Cavnar focuses his practice in the area of construction law. Cavnar advises clients through design and construction contract negotiation, procurement and bidding requirements and disputes involving performance and payment. Sean C. Brogan practices in Robbins Schwartz’s commercial transactions, construction law and real estate practice groups. He counsels and represents clients in contract negotiations, dispute resolution, and litigation.

Posted November 6, 2017 1:26 PM

In The Carle Foundation v. Cunningham Township, 2017 IL 120427, the plaintiff foundation sought exemption of four parcels from real estate taxation. Until the 2004 tax year, the Illinois Revenue Department classified these parcels as exempt because of charitable use under Section 15-65 of the Property Tax Code. 35 ILCS 200/15-65.The parcels, located in Urbana, had improvements, including a hospital, a day care center (which serves the families of plaintiff’s employees and others) and a power plant that services the …

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