Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(b) WELFARE EXEMPTION – CHARITABLE PURPOSES
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.