Community Health Care, Inc. v. Department of Revenue

Petitioner, Community Health Care, Inc. (CHC), operates a community-based primary care clinic in Rock Island, Illinois. In October 2003 CHC applied for a property tax exemption on the basis of the property’s use for charitable purposes. Respondent, the Illinois Department of Revenue (Department), denied CHC’s request for a property tax exemption. CHC appealed and the matter proceeded to a hearing before an administrative law judge (ALJ). The ALJ upheld the Department’s decision to deny CHC’s application for a tax exemption. The ALJ concluded that CHC failed to demonstrate that it qualified as…