Publications

Section Newsletter Articles on Provena

The New Property Tax Exemptions Rules for Not-for-Profit Hospitals and Hospital Affiliates in Illinois By Kelly M. Greco Real Estate Law, June 2013 This article first discusses the background of property tax exemption in Illinois and the supreme court’s decision in Provena. The article then discusses the Act’s amendment to the Code and how property tax exemptions for not-for-profit hospitals and hospital affiliates will be analyzed moving forward.
Case note: Review of the 4TH District Appellate Court decision in Provena Covenant Medical Center, ET AL. v. The Department of Revenue By Donald T. Rubin State and Local Taxation, February 2012 It is clear that local boards of review, the DOR and the courts have significantly raised the bar for obtaining a charitable exemption from property taxes.
Will the passage of health care insurance reform in combination with the Provena decision dramatically limit the availability of not-for-profit hospitals to claim the property tax charitable exemption in Illinois? By Stanley R. Kaminski and William Seitz State and Local Taxation, November 2010 Unless something is done, with higher taxes and less revenues, many hospitals necessary to the health of Illinois will have a more difficult time surviving while providing the same quality of care that patients are used to in Illinois.
Provena Covenant Medical Center v. The Department of Revenue: Hospital property tax exemptions and the charitable use requirement By Brian J. McKenna and Nancy K. McKenna Health Care Law, June 2010 An examination of the Illinois Supreme Court’s decision in the Provena case dealing with the tax-exempt status of not-for-profit hospitals.
Provena Covenant Medical Center v. Department of Revenue, No. 107328. (Illinois Supreme Court, March 18, 2010) By William Seitz State and Local Taxation, May 2010 Provena Hospitals sought administrative review of a decision by the Director of Revenue that it was not entitled to a property tax exemption for charitable and religious organizations for the 2002 tax year.
A preliminary summary of Provena Covenant Medical Center v. State of Illinois Department of Revenue, Supreme Court of Illinois, Slip Op. 3/18/2010 Docket No. 107328 By William A. Price and J.A. Sebastian Administrative Law, April 2010 This verdict upholds the Department of Revenue's decision to deny the nonprofit religious hospital's state property tax exemption.
Provena Covenant Medical Center v. Department of Revenue By William A. Price Administrative Law, October 2008 Hospitals and healthcare systems have changed significantly since the federal government and private insurance took over most patient payments.
Tax-exemption and charity care update By Carolyn V. Metnick Health Care Law, March 2008 Many stories out of Illinois topped the national headlines as several tax-exempt hospitals in central Illinois saw their property tax-exemption challenged and in some cases, revoked or denied.
What is “charity care”: Qualifying for property tax exemptions By William Seitz State and Local Taxation, April 2007 Nonprofit healthcare institutions have historically qualified for a 100 percent property tax exemption as “charitable institutions” under section 15-65 of the Property Tax Code.
Revenue Department: No charitable exemption for Provena Covenant Medical Center By Fred Lane State and Local Taxation, February 2007 The Illinois Department of Revenue recently issued a decision which could affect the property tax status of hospitals and nursing homes throughout the state.