Articles and Blogs

As the new year commences, nonprofit health care providers are reminded of the importance of ensuring compliance with state-specific filing deadlines for property tax exemption. If the deadline for a particular year is missed, the provider will likely be obligated to pay the taxes for that year. In most jurisdictions, each tax year stands... READ MORE

The Oregon State Legislature is considering a bill that bases the determination of tax-exemption for hospital property on the relationship between hospital executives’ compensation and the amount of charity care provided by the hospital. While a number of other states have passed legislation that threatens a hospital’s property tax-exempt status where a hospital fails... READ MORE

Hospitals in Illinois received good news last week when, after years of litigation in state court, the Illinois Supreme Court in Oswald v. Hamer[i] 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... READ MORE