Franciscan Communities v. Hamer

Illinois Appellate Court
Civil Court
Citation
Case Number: 
2012 IL App (2d) 110431
Decision Date: 
August 28, 2012
District: 
2d Dist.
Division/County: 
Lake Co.
Justice: 
ZENOFF
Holding: 
Affirmed.
Illinois Department of Revenue (DOR) properly denied religious community's application for religious-use property tax exemption for its retirement center, except for the chapel. Evidence supports conclusion that, except for chapel which was used exclusively for religious purposes, primary use of retirement center was for upscale senior housing and care with enhanced lifestyle, as business enterprise and at competitive market rates. Although there was religious component, advancing religion was not center's primary purpose. (McLAREN and BIRKETT, concurring.)