Property Tax Law News

An Analysis of the Contentions Regarding Methodology and Evidence in Kraft Foods, Inc. v. Illinois Property Tax Appeal Board

In Kraft Foods, Inc. v. Illinois Property Tax Appeal Board, the Second District Appellate Court recently decided a property tax appeal in favor of the Property Tax Appeal Board (“PTAB”) and against Kraft Foods, Inc. (“Kraft”). Kraft appealed from the PTAB’s decision, arguing, in part: 1.) the PTAB’s decision should be reviewed de novo; 2.) the PTAB [...]

By | January 17th, 2014|Property Tax Law News|

Principles of Comity and Federalism in Property Tax Cases – Capra v. Cook County Board of Review

Recent property tax cases reaffirmed that federal courts will abstain from hearing suits for damages under Section 1983 challenging state and local tax collection where an adequate state remedy is available. On August 21, 2013, the United States Court of Appeals for the Seventh Circuit issued a joint decision in Capra v. Cook County Board [...]

By | October 4th, 2013|Property Tax Law News|

Prohibiting the Unlicensed Practice of Law at Board of Review Proceedings

Earlier this month, the Lake County Board of Review joined the ranks of numerous other counties that explicitly limit representation before the Board to the taxpayer or a licensed attorney. Those counties include Champaign, Cook, Kane, Kendall, Knox, Peoria, Rock Island, Sangamon, Tazewell, Will, and Winnebago. Local boards of review are wise to promulgate rules [...]

By | March 29th, 2013|Property Tax Law News|

Growing Backlog of Appeals at the Illinois Property Tax Appeal Board

In Illinois, the property tax cycle is composed of six main stages: (1) assessment, (2) review, (3) equalization, (4) levy, (5) extension, and (6) collection and distribution. It is a two-year cycle in which the second year of cycle one overlaps with the first year of cycle two. During the first year, property is assigned a value [...]

By | February 22nd, 2013|Property Tax Law News|

Carr v. Koch: General State Aid Provisions Do Not Control Local Tax Rates

Recently, the Illinois Supreme Court upheld the dismissal of a lawsuit that claimed the Illinois education funding system set forth in the School Code violates the equal protection clause of the Illinois Constitution. The plaintiffs alleged the state’s education funding system had the effect of requiring taxpayers in school districts with low property values to [...]

By | January 11th, 2013|Property Tax Law News|

Illinois Supreme Court decision in Provena prompts Senate Bill 2194

One of our recent legislative updates discussed Senate Bill 2194, which specified a monetary threshold businesses must satisfy before qualifying for charitable exemptions. Senate Bill 2194 was motivated by an Illinois Supreme Court case, Provena Covenant Medical Center v. the Department of Revenue. Because Provena is highly cited for its analysis, it is valuable in property tax exemption [...]

By | November 30th, 2012|Property Tax Law News|

Legislative Update: SB2194 Clarifies Requirements for Property Tax Exemption for Non-Profit Hospitals

On May 29, 2012, the Illinois Senate passed Senate Bill 2194, which was signed into law on June 14, 2012. Senate Bill 2194 responds to confusion created by the Illinois Supreme Court's decision in Provena Medical Center v. Department of Revenue. The General Assembly found there was "considerable uncertainty surrounding the test for charitable property [...]

By | November 5th, 2012|Property Tax Law News|

Court Upholds Denial of Property Tax Exemptions (Part Two-Charitable Tax Exemption)

In Franciscan Communities, Inc. v. Hamer, the Illinois Appellate Court affirmed the Illinois Department of Revenue's ("IDOR") decision to deny Franciscan Communities' ("FC") applications for property tax exemptions based on claimed religious and charitable uses (except for the chapel). Part One discussed the denial of the religious-use exemption. The appellate court also affirmed the IDOR's [...]

By | October 17th, 2012|Property Tax Law News|

Court Upholds Denial of Property Tax Exemptions (Part One-Religious Use Exemption)

In a recent decision, the Illinois Appellate Court spelled out the analysis for determining whether certain property qualifies for religious use or charitable property tax exemptions. The court made clear that ownership by a religious organization is not sufficient to qualify for exemption. Religious management alone is also insufficient. In Franciscan Communities, Inc. v. Hamer, [...]

By | October 3rd, 2012|Property Tax Law News|