Bill Text: IL HB4480 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Amends the Property Tax Code. In provisions concerning exemptions related to hospitals and health care services, provides that ambulance transport is considered a service that addresses the health care needs of low-income or underserved individuals. Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-02-04 - Referred to Rules Committee [HB4480 Detail]
Download: Illinois-2019-HB4480-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 15-86 as follows:
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6 | (35 ILCS 200/15-86) | ||||||||||||||||||||||||
7 | Sec. 15-86. Exemptions related to access to hospital and | ||||||||||||||||||||||||
8 | health care services by low-income and underserved | ||||||||||||||||||||||||
9 | individuals. | ||||||||||||||||||||||||
10 | (a) The General Assembly finds: | ||||||||||||||||||||||||
11 | (1) Despite the Supreme Court's decision in Provena | ||||||||||||||||||||||||
12 | Covenant Medical Center v. Dept. of Revenue , 236 Ill.2d | ||||||||||||||||||||||||
13 | 368, there is considerable uncertainty surrounding the | ||||||||||||||||||||||||
14 | test for charitable property tax exemption, especially | ||||||||||||||||||||||||
15 | regarding the application of a quantitative or monetary | ||||||||||||||||||||||||
16 | threshold. In Provena , the Department stated that the | ||||||||||||||||||||||||
17 | primary basis for its decision was the hospital's | ||||||||||||||||||||||||
18 | inadequate amount of charitable activity, but the | ||||||||||||||||||||||||
19 | Department has not articulated what constitutes an | ||||||||||||||||||||||||
20 | adequate amount of charitable activity. After Provena , the | ||||||||||||||||||||||||
21 | Department denied property tax exemption applications of 3 | ||||||||||||||||||||||||
22 | more hospitals, and, on the effective date of this | ||||||||||||||||||||||||
23 | amendatory Act of the 97th General Assembly, at least 20 |
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1 | other hospitals are awaiting rulings on applications for | ||||||
2 | property tax exemption. | ||||||
3 | (2) In Provena , two Illinois Supreme Court justices | ||||||
4 | opined that "setting a monetary or quantum standard is a | ||||||
5 | complex decision which should be left to our legislature, | ||||||
6 | should it so choose". The Appellate Court in Provena | ||||||
7 | stated: "The language we use in the State of Illinois to | ||||||
8 | determine whether real property is used for a charitable | ||||||
9 | purpose has its genesis in our 1870 Constitution. It is | ||||||
10 | obvious that such language may be difficult to apply to the | ||||||
11 | modern face of our nation's health care delivery systems". | ||||||
12 | The court noted the many significant changes in the health | ||||||
13 | care system since that time, but concluded that taking | ||||||
14 | these changes into account is a matter of public policy, | ||||||
15 | and "it is the legislature's job, not ours, to make public | ||||||
16 | policy". | ||||||
17 | (3) It is essential to ensure that tax exemption law | ||||||
18 | relating to hospitals accounts for the complexities of the | ||||||
19 | modern health care delivery system. Health care is moving | ||||||
20 | beyond the walls of the hospital. In addition to treating | ||||||
21 | individual patients, hospitals are assuming responsibility | ||||||
22 | for improving the health status of communities and | ||||||
23 | populations. Low-income and underserved communities | ||||||
24 | benefit disproportionately by these activities. | ||||||
25 | (4) The Supreme Court has explained that: "the | ||||||
26 | fundamental ground upon which all exemptions in favor of |
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1 | charitable institutions are based is the benefit conferred | ||||||
2 | upon the public by them, and a consequent relief, to some | ||||||
3 | extent, of the burden upon the state to care for and | ||||||
4 | advance the interests of its citizens". Hospitals relieve | ||||||
5 | the burden of government in many ways, but most | ||||||
6 | significantly through their participation in and | ||||||
7 | substantial financial subsidization of the Illinois | ||||||
8 | Medicaid program, which could not operate without the | ||||||
9 | participation and partnership of Illinois hospitals. | ||||||
10 | (5) Working with the Illinois hospital community and | ||||||
11 | other interested parties, the General Assembly has | ||||||
12 | developed a comprehensive combination of related | ||||||
13 | legislation that addresses hospital property tax | ||||||
14 | exemption, significantly increases access to free health | ||||||
15 | care for indigent persons, and strengthens the Medical | ||||||
16 | Assistance program. It is the intent of the General | ||||||
17 | Assembly to establish a new category of ownership for | ||||||
18 | charitable property tax exemption to be applied to | ||||||
19 | not-for-profit hospitals and hospital affiliates in lieu | ||||||
20 | of the existing ownership category of "institutions of | ||||||
21 | public charity". It is also the intent of the General | ||||||
22 | Assembly to establish quantifiable standards for the | ||||||
23 | issuance of charitable exemptions for such property. It is | ||||||
24 | not the intent of the General Assembly to declare any | ||||||
25 | property exempt ipso facto, but rather to establish | ||||||
26 | criteria to be applied to the facts on a case-by-case |
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1 | basis. | ||||||
2 | (b) For the purpose of this Section and Section 15-10, the | ||||||
3 | following terms shall have the meanings set forth below: | ||||||
4 | (1) "Hospital" means any institution, place, building, | ||||||
5 | buildings on a campus, or other health care facility | ||||||
6 | located in Illinois that is licensed under the Hospital | ||||||
7 | Licensing Act and has a hospital owner. | ||||||
8 | (2) "Hospital owner" means a not-for-profit | ||||||
9 | corporation that is the titleholder of a hospital, or the | ||||||
10 | owner of the beneficial interest in an Illinois land trust | ||||||
11 | that is the titleholder of a hospital. | ||||||
12 | (3) "Hospital affiliate" means any corporation, | ||||||
13 | partnership, limited partnership, joint venture, limited | ||||||
14 | liability company, association or other organization, | ||||||
15 | other than a hospital owner, that directly or indirectly | ||||||
16 | controls, is controlled by, or is under common control with | ||||||
17 | one or more hospital owners and that supports, is supported | ||||||
18 | by, or acts in furtherance of the exempt health care | ||||||
19 | purposes of at least one of those hospital owners' | ||||||
20 | hospitals. | ||||||
21 | (4) "Hospital system" means a hospital and one or more | ||||||
22 | other hospitals or hospital affiliates related by common | ||||||
23 | control or ownership. | ||||||
24 | (5) "Control" relating to hospital owners, hospital | ||||||
25 | affiliates, or hospital systems means possession, direct | ||||||
26 | or indirect, of the power to direct or cause the direction |
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1 | of the management and policies of the entity, whether | ||||||
2 | through ownership of assets, membership interest, other | ||||||
3 | voting or governance rights, by contract or otherwise. | ||||||
4 | (6) "Hospital applicant" means a hospital owner or | ||||||
5 | hospital affiliate that files an application for a property | ||||||
6 | tax exemption pursuant to Section 15-5 and this Section. | ||||||
7 | (7) "Relevant hospital entity" means (A) the hospital | ||||||
8 | owner, in the case of a hospital applicant that is a | ||||||
9 | hospital owner, and (B) at the election of a hospital | ||||||
10 | applicant that is a hospital affiliate, either (i) the | ||||||
11 | hospital affiliate or (ii) the hospital system to which the | ||||||
12 | hospital applicant belongs, including any hospitals or | ||||||
13 | hospital affiliates that are related by common control or | ||||||
14 | ownership. | ||||||
15 | (8) "Subject property" means property for which a | ||||||
16 | hospital applicant files an application for an exemption | ||||||
17 | pursuant to Section 15-5 and this Section. | ||||||
18 | (9) "Hospital year" means the fiscal year of the | ||||||
19 | relevant hospital entity, or the fiscal year of one of the | ||||||
20 | hospital owners in the hospital system if the relevant | ||||||
21 | hospital entity is a hospital system with members with | ||||||
22 | different fiscal years, that ends in the year for which the | ||||||
23 | exemption is sought. | ||||||
24 | (c) A hospital applicant satisfies the conditions for an | ||||||
25 | exemption under this Section with respect to the subject | ||||||
26 | property, and shall be issued a charitable exemption for that |
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1 | property, if the value of services or activities listed in | ||||||
2 | subsection (e) for the hospital year equals or exceeds the | ||||||
3 | relevant hospital entity's estimated property tax liability, | ||||||
4 | as determined under subsection (g), for the year for which | ||||||
5 | exemption is sought. For purposes of making the calculations | ||||||
6 | required by this subsection (c), if the relevant hospital | ||||||
7 | entity is a hospital owner that owns more than one hospital, | ||||||
8 | the value of the services or activities listed in subsection | ||||||
9 | (e) shall be calculated on the basis of only those services and | ||||||
10 | activities relating to the hospital that includes the subject | ||||||
11 | property, and the relevant hospital entity's estimated | ||||||
12 | property tax liability shall be calculated only with respect to | ||||||
13 | the properties comprising that hospital. In the case of a | ||||||
14 | multi-state hospital system or hospital affiliate, the value of | ||||||
15 | the services or activities listed in subsection (e) shall be | ||||||
16 | calculated on the basis of only those services and activities | ||||||
17 | that occur in Illinois and the relevant hospital entity's | ||||||
18 | estimated property tax liability shall be calculated only with | ||||||
19 | respect to its property located in Illinois. | ||||||
20 | Notwithstanding any other provisions of this Act, any | ||||||
21 | parcel or portion thereof, that is owned by a for-profit entity | ||||||
22 | whether part of the hospital system or not, or that is leased, | ||||||
23 | licensed or operated by a for-profit entity regardless of | ||||||
24 | whether healthcare services are provided on that parcel shall | ||||||
25 | not qualify for exemption. If a parcel has both exempt and | ||||||
26 | non-exempt uses, an exemption may be granted for the qualifying |
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1 | portion of that parcel. In the case of parking lots and common | ||||||
2 | areas serving both exempt and non-exempt uses those parcels or | ||||||
3 | portions thereof may qualify for an exemption in proportion to | ||||||
4 | the amount of qualifying use. | ||||||
5 | (d) The hospital applicant shall include information in its | ||||||
6 | exemption application establishing that it satisfies the | ||||||
7 | requirements of subsection (c). For purposes of making the | ||||||
8 | calculations required by subsection (c), the hospital | ||||||
9 | applicant may for each year elect to use either (1) the value | ||||||
10 | of the services or activities listed in subsection (e) for the | ||||||
11 | hospital year or (2) the average value of those services or | ||||||
12 | activities for the 3 fiscal years ending with the hospital | ||||||
13 | year. If the relevant hospital entity has been in operation for | ||||||
14 | less than 3 completed fiscal years, then the latter | ||||||
15 | calculation, if elected, shall be performed on a pro rata | ||||||
16 | basis. | ||||||
17 | (e) Services that address the health care needs of | ||||||
18 | low-income or underserved individuals or relieve the burden of | ||||||
19 | government with regard to health care services. The following | ||||||
20 | services and activities shall be considered for purposes of | ||||||
21 | making the calculations required by subsection (c): | ||||||
22 | (1) Charity care. Free or discounted services provided | ||||||
23 | pursuant to the relevant hospital entity's financial | ||||||
24 | assistance policy, measured at cost, including discounts | ||||||
25 | provided under the Hospital Uninsured Patient Discount | ||||||
26 | Act. |
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1 | (2) Health services to low-income and underserved | ||||||
2 | individuals. Other unreimbursed costs of the relevant | ||||||
3 | hospital entity for providing without charge, paying for, | ||||||
4 | or subsidizing goods, activities, or services for the | ||||||
5 | purpose of addressing the health of low-income or | ||||||
6 | underserved individuals. Those activities or services may | ||||||
7 | include, but are not limited to: financial or in-kind | ||||||
8 | support to affiliated or unaffiliated hospitals, hospital | ||||||
9 | affiliates, community clinics, or programs that treat | ||||||
10 | low-income or underserved individuals; paying for or | ||||||
11 | subsidizing health care professionals who care for | ||||||
12 | low-income or underserved individuals; providing or | ||||||
13 | subsidizing outreach or educational services to low-income | ||||||
14 | or underserved individuals for disease management and | ||||||
15 | prevention; free or subsidized goods, supplies, or | ||||||
16 | services needed by low-income or underserved individuals | ||||||
17 | because of their medical condition; and prenatal or | ||||||
18 | childbirth outreach to low-income or underserved persons. | ||||||
19 | (3) Subsidy of State or local governments. Direct or | ||||||
20 | indirect financial or in-kind subsidies of State or local | ||||||
21 | governments by the relevant hospital entity that pay for or | ||||||
22 | subsidize activities or programs related to health care for | ||||||
23 | low-income or underserved individuals. | ||||||
24 | (4) Support for State health care programs for | ||||||
25 | low-income individuals. At the election of the hospital | ||||||
26 | applicant for each applicable year, either (A) 10% of |
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1 | payments to the relevant hospital entity and any hospital | ||||||
2 | affiliate designated by the relevant hospital entity | ||||||
3 | (provided that such hospital affiliate's operations | ||||||
4 | provide financial or operational support for or receive | ||||||
5 | financial or operational support from the relevant | ||||||
6 | hospital entity) under Medicaid or other means-tested | ||||||
7 | programs, including, but not limited to, General | ||||||
8 | Assistance, the Covering ALL KIDS Health Insurance Act, and | ||||||
9 | the State Children's Health Insurance Program or (B) the | ||||||
10 | amount of subsidy provided by the relevant hospital entity | ||||||
11 | and any hospital affiliate designated by the relevant | ||||||
12 | hospital entity (provided that such hospital affiliate's | ||||||
13 | operations provide financial or operational support for or | ||||||
14 | receive financial or operational support from the relevant | ||||||
15 | hospital entity) to State or local government in treating | ||||||
16 | Medicaid recipients and recipients of means-tested | ||||||
17 | programs, including but not limited to General Assistance, | ||||||
18 | the Covering ALL KIDS Health Insurance Act, and the State | ||||||
19 | Children's Health Insurance Program. The amount of subsidy | ||||||
20 | for purposes of this item (4) is calculated in the same | ||||||
21 | manner as unreimbursed costs are calculated for Medicaid | ||||||
22 | and other means-tested government programs in the Schedule | ||||||
23 | H of IRS Form 990 in effect on the effective date of this | ||||||
24 | amendatory Act of the 97th General Assembly; provided, | ||||||
25 | however, that in any event unreimbursed costs shall be net | ||||||
26 | of fee-for-services payments, payments pursuant to an |
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1 | assessment, quarterly payments, and all other payments | ||||||
2 | included on the schedule H of the IRS form 990. | ||||||
3 | (5) Dual-eligible subsidy. The amount of subsidy | ||||||
4 | provided to government by treating dual-eligible | ||||||
5 | Medicare/Medicaid patients. The amount of subsidy for | ||||||
6 | purposes of this item (5) is calculated by multiplying the | ||||||
7 | relevant hospital entity's unreimbursed costs for | ||||||
8 | Medicare, calculated in the same manner as determined in | ||||||
9 | the Schedule H of IRS Form 990 in effect on the effective | ||||||
10 | date of this amendatory Act of the 97th General Assembly, | ||||||
11 | by the relevant hospital entity's ratio of dual-eligible | ||||||
12 | patients to total Medicare patients. | ||||||
13 | (6) Relief of the burden of government related to | ||||||
14 | health care of low-income individuals. Except to the extent | ||||||
15 | otherwise taken into account in this subsection, the | ||||||
16 | portion of unreimbursed costs of the relevant hospital | ||||||
17 | entity attributable to providing, paying for, or | ||||||
18 | subsidizing goods, activities, or services that relieve | ||||||
19 | the burden of government related to health care for | ||||||
20 | low-income individuals. Such activities or services shall | ||||||
21 | include, but are not limited to, providing emergency, | ||||||
22 | trauma, burn, neonatal, psychiatric, rehabilitation, | ||||||
23 | ambulance transport, or other special services; providing | ||||||
24 | medical education; and conducting medical research or | ||||||
25 | training of health care professionals. The portion of those | ||||||
26 | unreimbursed costs attributable to benefiting low-income |
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1 | individuals shall be determined using the ratio calculated | ||||||
2 | by adding the relevant hospital entity's costs | ||||||
3 | attributable to charity care, Medicaid, other means-tested | ||||||
4 | government programs, Medicare patients with disabilities | ||||||
5 | under age 65, and dual-eligible Medicare/Medicaid patients | ||||||
6 | and dividing that total by the relevant hospital entity's | ||||||
7 | total costs. Such costs for the numerator and denominator | ||||||
8 | shall be determined by multiplying gross charges by the | ||||||
9 | cost to charge ratio taken from the hospitals' most | ||||||
10 | recently filed Medicare cost report (CMS 2252-10 Worksheet | ||||||
11 | C, Part I). In the case of emergency services, the ratio | ||||||
12 | shall be calculated using costs (gross charges multiplied | ||||||
13 | by the cost to charge ratio taken from the hospitals' most | ||||||
14 | recently filed Medicare cost report (CMS 2252-10 Worksheet | ||||||
15 | C, Part I)) of patients treated in the relevant hospital | ||||||
16 | entity's emergency department. | ||||||
17 | (7) Any other activity by the relevant hospital entity | ||||||
18 | that the Department determines relieves the burden of | ||||||
19 | government or addresses the health of low-income or | ||||||
20 | underserved individuals. | ||||||
21 | (f) For purposes of making the calculations required by | ||||||
22 | subsections (c) and (e): | ||||||
23 | (1) particular services or activities eligible for | ||||||
24 | consideration under any of the paragraphs (1) through (7) | ||||||
25 | of subsection (e) may not be counted under more than one of | ||||||
26 | those paragraphs; and |
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1 | (2) the amount of unreimbursed costs and the amount of | ||||||
2 | subsidy shall not be reduced by restricted or unrestricted | ||||||
3 | payments received by the relevant hospital entity as | ||||||
4 | contributions deductible under Section 170(a) of the | ||||||
5 | Internal Revenue Code. | ||||||
6 | (g) Estimation of Exempt Property Tax Liability. The | ||||||
7 | estimated property tax liability used for the determination in | ||||||
8 | subsection (c) shall be calculated as follows: | ||||||
9 | (1) "Estimated property tax liability" means the | ||||||
10 | estimated dollar amount of property tax that would be owed, | ||||||
11 | with respect to the exempt portion of each of the relevant | ||||||
12 | hospital entity's properties that are already fully or | ||||||
13 | partially exempt, or for which an exemption in whole or in | ||||||
14 | part is currently being sought, and then aggregated as | ||||||
15 | applicable, as if the exempt portion of those properties | ||||||
16 | were subject to tax, calculated with respect to each such | ||||||
17 | property by multiplying: | ||||||
18 | (A) the lesser of (i) the actual assessed value, if | ||||||
19 | any, of the portion of the property for which an | ||||||
20 | exemption is sought or (ii) an estimated assessed value | ||||||
21 | of the exempt portion of such property as determined in | ||||||
22 | item (2) of this subsection (g), by: | ||||||
23 | (B) the applicable State equalization rate | ||||||
24 | (yielding the equalized assessed value), by | ||||||
25 | (C) the applicable tax rate. | ||||||
26 | (2) The estimated assessed value of the exempt portion |
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1 | of the property equals the sum of (i) the estimated fair | ||||||
2 | market value of buildings on the property, as determined in | ||||||
3 | accordance with subparagraphs (A) and (B) of this item (2), | ||||||
4 | multiplied by the applicable assessment factor, and (ii) | ||||||
5 | the estimated assessed value of the land portion of the | ||||||
6 | property, as determined in accordance with subparagraph | ||||||
7 | (C). | ||||||
8 | (A) The "estimated fair market value of buildings | ||||||
9 | on the property" means the replacement value of any | ||||||
10 | exempt portion of buildings on the property, minus | ||||||
11 | depreciation, determined utilizing the cost | ||||||
12 | replacement method whereby the exempt square footage | ||||||
13 | of all such buildings is multiplied by the replacement | ||||||
14 | cost per square foot for Class A Average building found | ||||||
15 | in the most recent edition of the Marshall & Swift | ||||||
16 | Valuation Services Manual, adjusted by any appropriate | ||||||
17 | current cost and local multipliers. | ||||||
18 | (B) Depreciation, for purposes of calculating the | ||||||
19 | estimated fair market value of buildings on the | ||||||
20 | property, is applied by utilizing a weighted mean life | ||||||
21 | for the buildings based on original construction and | ||||||
22 | assuming a 40-year life for hospital buildings and the | ||||||
23 | applicable life for other types of buildings as | ||||||
24 | specified in the American Hospital Association | ||||||
25 | publication "Estimated Useful Lives of Depreciable | ||||||
26 | Hospital Assets". In the case of hospital buildings, |
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1 | the remaining life is divided by 40 and this ratio is | ||||||
2 | multiplied by the replacement cost of the buildings to | ||||||
3 | obtain an estimated fair market value of buildings. If | ||||||
4 | a hospital building is older than 35 years, a remaining | ||||||
5 | life of 5 years for residual value is assumed; and if a | ||||||
6 | building is less than 8 years old, a remaining life of | ||||||
7 | 32 years is assumed. | ||||||
8 | (C) The estimated assessed value of the land | ||||||
9 | portion of the property shall be determined by | ||||||
10 | multiplying (i) the per square foot average of the | ||||||
11 | assessed values of three parcels of land (not including | ||||||
12 | farm land, and excluding the assessed value of the | ||||||
13 | improvements thereon) reasonably comparable to the | ||||||
14 | property, by (ii) the number of square feet comprising | ||||||
15 | the exempt portion of the property's land square | ||||||
16 | footage. | ||||||
17 | (3) The assessment factor, State equalization rate, | ||||||
18 | and tax rate (including any special factors such as | ||||||
19 | Enterprise Zones) used in calculating the estimated | ||||||
20 | property tax liability shall be for the most recent year | ||||||
21 | that is publicly available from the applicable chief county | ||||||
22 | assessment officer or officers at least 90 days before the | ||||||
23 | end of the hospital year. | ||||||
24 | (4) The method utilized to calculate estimated | ||||||
25 | property tax liability for purposes of this Section 15-86 | ||||||
26 | shall not be utilized for the actual valuation, assessment, |
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1 | or taxation of property pursuant to the Property Tax Code. | ||||||
2 | (h) Application. Each hospital applicant applying for a | ||||||
3 | property tax exemption pursuant to Section 15-5 and this | ||||||
4 | Section shall use an application form provided by the | ||||||
5 | Department. The application form shall specify the records | ||||||
6 | required in support of the application and those records shall | ||||||
7 | be submitted to the Department with the application form. Each | ||||||
8 | application or affidavit shall contain a verification by the | ||||||
9 | Chief Executive Officer of the hospital applicant under oath or | ||||||
10 | affirmation stating that each statement in the application or | ||||||
11 | affidavit and each document submitted with the application or | ||||||
12 | affidavit are true and correct. The records submitted with the | ||||||
13 | application pursuant to this Section shall include an exhibit | ||||||
14 | prepared by the relevant hospital entity showing (A) the value | ||||||
15 | of the relevant hospital entity's services and activities, if | ||||||
16 | any, under paragraphs (1) through (7) of subsection (e) of this | ||||||
17 | Section stated separately for each paragraph, and (B) the value | ||||||
18 | relating to the relevant hospital entity's estimated property | ||||||
19 | tax liability under subsections (g)(1)(A), (B), and (C), | ||||||
20 | subsections (g)(2)(A), (B), and (C), and subsection (g)(3) of | ||||||
21 | this Section stated separately for each item. Such exhibit will | ||||||
22 | be made available to the public by the chief county assessment | ||||||
23 | officer. Nothing in this Section shall be construed as limiting | ||||||
24 | the Attorney General's authority under the Illinois False | ||||||
25 | Claims Act. | ||||||
26 | (i) Nothing in this Section shall be construed to limit the |
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1 | ability of otherwise eligible hospitals, hospital owners, | ||||||
2 | hospital affiliates, or hospital systems to obtain or maintain | ||||||
3 | property tax exemptions pursuant to a provision of the Property | ||||||
4 | Tax Code other than this Section.
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5 | (Source: P.A. 99-143, eff. 7-27-15.)
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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