Form Pt 05-34 - Property Tax Claim - Charitable Ownership/use Page 9
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16use of the property was not exempt from Illinois property taxation. Tr. p. 62
(testimony of John Grandin (“Grandin”)).
Conclusions of Law:
Article IX of the 1970 Illinois Constitution generally subjects all real property to
taxation. Eden Retirement Center, Inc. v. Department of Revenue, 213 Ill. 2d 273, 285,
821 N.E.2d 240, 247 (2004). Article IX, § 6, permits the legislature to exempt certain
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property from taxation, based on ownership and/or use. Ill. Const. Art. IX, § 6 (1970).
One class of property that the legislature may exempt from taxation is property used
exclusively for charitable purposes. Ill. Const. Art. IX, § 6 (1970); Eden, 213 Ill. 2d at
286-87, 821 N.E.2d at 248.
Pursuant to the authority granted under the Illinois Constitution, the General
Assembly enacted § 15-65 of the Property Tax Code (PTC), which provides, in relevant
part:
§ 15-65 Charitable purposes. All property of the following is
exempt when actually and exclusively used for charitable or
beneficent purposes, and not leased or otherwise used with a
view to profit:
(a) institutions of public charity.
***
35 ILCS 200/15-65.
When analyzing the relationship between Article IX § 6 of the Illinois
Constitution and property tax exemption statutes such as PTC § 15-65, the Illinois
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Article IX, § 6 of the Illinois Constitution of 1970 provides that:
The General Assembly by law may exempt from taxation only the
property of the State, units of local government and school districts and
property used exclusively for agricultural and horticultural societies,
and for school, religious, cemetery and charitable purposes.
Ill. Const. Art. IX, § 6 (1970).
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