Articles and Blogs

In recent years, several actions by legislatures and courts across multiple states have challenged the tax-exempt status of nonprofit hospital property. Actions have ranged from proposed legislation in Indiana to eliminate the property tax exemption for nonprofit hospitals to a New Jersey Tax Court that ruled a hospital was not entitled to a property... READ MORE

As a result of legislation passed by the Indiana General Assembly in 2014, two important property tax dates changed for 2016 and going forward. January 1 is the assessment  date of real and personal property for taxes due and payable in the following year (see, IC 6-1.1-2-1.5). Historically, March 1 was the assessment date... READ MORE

In Michigan, a common misconception occurs when 501(c)(3) nonprofit corporations buy and sell real property.  While nonprofit 501(c)(3) corporations can be exempt from paying real property taxes while retaining title to and occupying real property in Michigan, they can be subject to a real property transfer tax at the time title to its property... READ MORE

In 2010, a number of decisions were handed down by state courts reviewing property tax exemptions for hospitals and healthcare providers.  Out of those decisions, the opinion by the Illinois Supreme Court in Provena Covenant Medical Center v. The Department of Revenue deserves special attention. In its opinion, the Illinois Supreme Court reviewed the facts surrounding... READ MORE