Provena Covenant Medical Center v. Department of Revenue

PRESIDING JUSTICE APPLETON

delivered the opinion of the court:

Provena Hospitals (Provena) brought an action for administrative review of a decision by the Director of the Illinois Department of Revenue (Department) that Provena’s property, Provena Covenant Medical Center (Covenant) in Urbana, Illinois, did not qualify for an exemption from property taxes. The circuit court reversed the Director’s decision, holding that Covenant was used primarily for charitable and religious purposes and, therefore, was exempt under sections 15 — 65(a) and 15 — 40(a)(1) of the Property Tax Code (35 ILCS 200/15…