In an earlier column [1], we analyzed the controversial revocation by the Illinois Department of Revenue of the real estate tax-exemption of Provena Covenant Medical Center, a not-for-profit Catholic hospital. That revocation was ultimately upheld by the Illinois Supreme Court. Since then, there have been more attempts by various taxing authorities to challenge the real estate tax-exemptions of not-for-profit hospitals and health care systems. A recent decision [2] from the Tax Court of New Jersey revoking most of the real estate tax exemption of Morristown Memorial Hospital has raised concern among not-for-profit hospitals in that state and elsewhere. the 88-page decision is as notable for its result as it is for the court's historical and legal analysis.
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