Bloomberg Tax
March 14, 2023, 9:34 PM

Illinois Court Denies Property Tax Break for Medical Society

Perry Cooper
Perry Cooper
Legal Reporter

The American Academy of Pediatrics isn’t entitled to a charitable-use property tax exemption for its Itasca, Illinois, headquarters, a state appeals court ruled.

“Plaintiff is a membership organization designed to serve its members, who directly benefit from its activities,” Justice Ann B. Jorgensen wrote for the Illinois Appellate Court, Second District, in an opinion issued Tuesday. “Any benefits to the public are indirect, and plaintiff’s activities do not reduce the burdens of government because there is no requirement for governmental entities to provide, for example, continuing medical education.”

The Illinois Department of Revenue initially approved the exemption ...