Northwestern Memorial Foundation v. Johnson

This is an appeal by the defendants, J. Thomas Johnson and the Illinois Department of Revenue (Department), from a judgment of the circuit court of Cook County reversing the Department’s decision that the plaintiff, Northwestern Memorial Foundation (Northwestern), was ineligible to receive a property tax exemption for a parcel of land which Northwestern had developed into an employee parking lot.

Northwestern is a not-for-profit Illinois corporation founded in part to promote the interests and purposes of Northwestern Memorial Hospital, a tax-exempt affiliate. On April 5, 1982, Northwestern…