We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 21

Illinois Supreme Court rejects hospital’s claim for charitable property tax exemption
  • Franczek Radelet PC
  • USA
  • April 1 2010

School districts interested in maintaining their tax base and preserving their tax exemptions may want to take note of a recent Illinois Supreme Court opinion


Voluntary payment doctrine alive and well in Illinois
  • Franczek Radelet PC
  • USA
  • June 8 2010

What happens when an assessment is based upon erroneous calculations and incorrect measurements that have been in place for over a decade?


Bankruptcy sale found insufficient to support assessment reduction
  • Franczek Radelet PC
  • USA
  • June 18 2010

Generally the best evidence of a property's market value is a recent sale price, but that is not always the case


Appellate Court clears the way for improvements at a golf course to receive favorable “open space” designation
  • Franczek Radelet PC
  • USA
  • August 10 2011

The Second District Appellate Court recently addressed whether buildings, structures, and improvements at a golf club should be considered “open space” for property tax assessment purposes


Divided Appellate Court denies tax exemption for sale-leaseback property
  • Franczek Radelet PC
  • USA
  • August 4 2011

The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned donor and then leased the property back under terms intended to have given the charity sufficient control over the property to qualify for an exemption


Illinois Appellate Court upholds denial of religious property tax exemption
  • Franczek Radelet PC
  • USA
  • August 24 2011

In Armenian Church of Lake Bluff v. Department of Revenue, the First District Appellate Court upheld the denial of a property tax exemption for a 5-acre property on the shore of Lake Michigan improved with a single family residence that the owners claimed was the parsonage and cathedral of a church they created


Upscale retirement complex denied religious and charitable property tax exemptions
  • Franczek Radelet PC
  • USA
  • September 27 2012

The Second District Appellate Court recently upheld the Department of Revenue’s denial of a property tax exemption for the Village at Victory Lakes in Lindenhurst, Illinois, which is a continuing care retirement community operated through a series of corporations by the Franciscan Sisters of Chicago


Special assessment practices for wind energy devices and farmland
  • Franczek Radelet PC
  • USA
  • December 14 2010

Article 10 of the Property Tax Code contains valuation procedures for special properties ranging from historic residences to sports stadiums and coal mines


Illinois Supreme Court finds Millennium Park usage agreement to be non-taxable license
  • Franczek Radelet PC
  • USA
  • January 3 2011

Alternative uses for exempt property has become a hot topic for many units of local government in recent months


Appellate court reaffirms exhaustion of remedies doctrine in assessment cases
  • Franczek Radelet PC
  • USA
  • April 4 2012

Tax objection complaints can be brought in any Illinois circuit court to challenge the taxes, assessments, or levies on a parcel of real property