The Illinois Supreme Court today unanimously upheld the state’s hospital property tax exemption law, rejecting the plaintiff’s argument that the statute was unconstitutional because it failed to expressly mention the constitutional requirements for exemption. Charitable property tax exemption in Illinois has both a constitutional component and a statutory component. “In the case at bar, while [the statute] does not expressly provide that the hospital charitable property tax exemption is limited to applicants that satisfy the constitutional requirement of exclusive charitable use, section 6 of article IX of the Illinois Constitution does say so, and we presume that the legislature intended to comply with this constitutional limitation,” the opinion states. Illinois Health and Hospital Association President and CEO A.J. Wilhelmi said, “We are pleased that the Illinois Supreme Court has unanimously upheld the constitutionality of the [law],” noting that the 2012 law has promoted the delivery of health care to low-income and uninsured individuals, clarified the legal requirements for hospitals to receive property tax exemptions, and helped ensure that hospitals have the resources to serve their communities, among other important goals.
 

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