Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > W > 880.0000 WELFARE EXEMPTION > 880.0421

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0421

880.0421 Housing. When a housing complex contains units eligible for the welfare exemption and other units eligible for the homeowners' exemption, property tax imposed on the units receiving the latter partial exemption may not be apportioned among all the units. It is contrary to case law and against public policy to deny exemption to exempt property by shifting taxes from taxable property to it. C 7/27/1987.