Lay of the Land – Where Does Property Tax Exemption for Healthcare Entities Stand Now?

As municipalities across the country search for ways to deal with budgetary challenges and tax shortfalls, charitable hospitals find themselves defending their positions as entities exempt from property taxes. This article examines relevant court cases that demonstrate how interpretation of tax exemption standards can differ from state to state.

“Lay of the Land – Where Does Property Tax Exemption for Health Care Entities Stand Now?”, Janice M. Smith and John V. Woodhull, “Taxation of Exempts,” Volume 28/Issue 3, Copyright 2016 Thomson Reuters/Tax & Accounting.