June 6, 2020

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June 04, 2020

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Groundbreaking Legislation on Property Tax and Sales Tax Exemptions for Illinois Hospitals

Illinois Governor Patrick Quinn just signed into law a comprehensive and groundbreaking legislative package that significantly changes the criteria for establishing and maintaining property tax exemptions and sales tax exemptions for Illinois not-for-profit hospitals and their affiliates.  The new laws, which became effective on June 14, 2012, are intended to end the controversy and uncertainty surrounding the test for charitable property tax exemptions for hospitals that have plagued the industry for many years.

Please click here to view the entire White Paper in Adobe PDF format.

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About this Author

Bernadette M. Broccolo, McDermott Will Emery Law Firm, Health Care Attorney

Bernadette M. Broccolo is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Bernadette has been counseling health industry organizations for over  33 years on leading edge health industry relationship formation and realignments, with a recent focus on development of provider network strategies for responding to health reform; health information technology acquisitions; electronic health information network strategy development and implementation to support innovations in care delivery and payment models, translational research and...


Gerald M. Offutt, P.C. is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Chicago office.  He focuses his practice on commercial real estate transactions, with particular emphasis on acquisitions and dispositions of commercial, industrial, retail and farm properties and residential developments; financing arrangements on behalf of lenders and borrowers; leasing of office, industrial and retail properties; development and construction of sports facilities; office and residential condominium development; real estate tax exemptions for religious and charitable organizations; and construction law.  He represents on a regular basis financial institutions, developers, healthcare groups, and not-for-profit organizations. Gerald's transactional practice covers the United States.

Kerrin Slattery, McDermott, Healthcare Attorney

Kerrin B. Slattery maintains a diverse transactional practice focused on the representation of hospitals and health systems, as well as other health industry providers and investors across the country.

Kerrin has significant experience in all aspects of health industry transactions, including mergers, acquisitions, affiliations, joint ventures and system restructurings involving nonprofit hospitals and health systems, academic medical centers, post-acute providers, large medical groups and other health care providers. She also advises health industry clients on...