Two on-campus daycare facilities affiliated with the nonprofit University of Chicago should not be exempt from property taxes, a state appeals panel ruled.The 1st District Appellate Court held that since the facilities bring in a profit of nearly $1 million per year, they did not qualify for a charitable-use exemption.Justice Maureen E. Connors wrote a 20-page opinion late last week, ruling the daycare centers do qualify for exempt status under one criterion of state law — being “reasonably necessary” to fulfill UChicago …