Hospitals Should Plan For Tax Challenges Despite Ill. Decision
By Andrew Dick, Joel Swider and Addison Bradford ( September 28, 2018, 3:25 PM EDT) -- Hospitals in Illinois received good news on Sept. 20 when, after years of litigation in state court, the Illinois Supreme Court in Oswald v. Hamer,[1] upheld the constitutionality of Section 15-86 of the Illinois Property Tax Code, which addresses tax exemptions for hospitals. While this decision allays recent uncertainty surrounding hospital property tax exemptions and gives important guidance to the Illinois Department of Revenue as it evaluates exemption applications under Section 15-86, the Oswald court left the door open to future challenges to the statute on other grounds. Hospitals in other states should anticipate and prepare for similar challenges, which have surged in popularity in recent years....
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