Maybe not, but you can hear the respirator running, write Stan Kaminski and Bill Seitz in the latest issue of ISBA's Tax Trends newsletter. "Undoubtedly, the impact of the [Illinois Supreme Court's recent] Provena decision along with the passage of Health Care Insurance Reform has put Illinois’ property tax exemption for charitable hospitals on life support. Whether the Illinois legislature can or will help cure the problem is questionable." The authors parse Provena, consider the impact of the Patient Protection and Affordable Care Act, and offer tips to help lawyers who represent nonprofit hospitals improve the odds that their clients will qualify for an exemption. Read their analysis.