Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(b) WELFARE EXEMPTION – CHARITABLE PURPOSES
880.0402 Housing. Assuming the owner/operator of a housing facility for elderly or handicapped families satisfies the organizational requirements, its property may qualify for the exemption even if it is not financed by a federal grant or loan and it is not devoted to accommodating only low- or moderate- income tenants, provided the owner/operator furnishes services designed to meet the special needs of its tenants.
Among recognized services are:
(1) The preparation or instruction in preparation of meals.
(2) Assistance in shopping for food, clothing and household furnishings on an "as needed" basis.
(3) Social programs, and assistance such as temporary housekeeping for the sick.
(4) Emergency transportation (other than ambulance service), and referral assistance when professional services are needed. C 12/30/1987.