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  • Property Tax Insights

    The Never Ending Battle Between Qualifying Factors for Receiving a Charitable Property Tax Exemption

    Donald T. Rubin
    4/17/19

    In the never ending battle between the qualifying factors for receiving a charitable property tax exemption as first enunciated in the Korzen case, Methodist Old Peoples Home v. Bernard Korzen, County Treasurer, et al, 233 N.E, 2d, 537, 39 Ill.2d 149 (1968), the Illinois Supreme Court initially set forth the following criteria for successfully obtaining a property tax exemption.

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