Amari & Locallo e-letter
January 2016
Amari & Locallo
Chicago Office
734 N. Wells Street
Chicago, IL 60654
Amari & Locallo
Bloomingdale Office
236 W. Lake Street, Suite 100
Bloomingdale, IL 60108
A new case from the 4th District Appellate Court was issued on January 5, 2016 affecting the status of hospital exemption's in Illinois.  The case illustrates the old adage "be careful what you ask for." 

When the new law came into effect with a mathematical formula on how to measure charitable care (2012) a hospital in Urbana, Illinois used a statutory provision (35 ILCS 200/23-25(e) (West 2008)) to file for a declaratory judgment that the previous 8 years (2004 to 2011) should retroactively be exempted.  
If you don't want to read some of the grizzle of the opinion we invite you to at least read pages 13 through 20 "Establishing an Exemption for the First Time"  "Maintaining an Exemption After it is Granted", and the introduction to Section 15-86, the new law and how "charitable" was going to be "calculated" as good background to the old law and the new law enacted. (Click here to read the case)
The Appellate Court struck down the new law as unconstitutional on its face because it purports to grant a charitable exemption on the basis of an unconstitutional criterion,      i. e., providing services or subsidies equal in value to the estimated property tax liability, whereas the Illinois Constitution under article IX Section 6 (simply written) allows for exemptions to charities who's use of property is exclusively for charitable purposes.  
On deck, the Supreme Court or the State Legislature?...batter up!
About Our Law Firm 
The concentration of the Law Offices of Amari & Locallo, with offices in Chicago/Cook County and Bloomingdale/DuPage County, is representing commercial, industrial and multi-unit residential property owners throughout the State of Illinois. Our personnel have experience as county tax assessors, corporate tax managers, trial lawyers and real estate transaction attorneys, which contribute a unique insight into the negotiation and process of appealing real estate taxes. 


Our comprehensive knowledge of real estate tax laws 

and procedures enables us to effectively represent the interests of our clients throughout the State of Illinois.


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