Illinois Appellate Court
Civil Court
Property Tax
(Court opinion corrected 3/31/14.) Court affirmed Department of Revenue's denial of application of senior housing facility for property tax exemptions based on charitable and religious uses of property. Department properly found that facility failed to establish that it met guildelines for charitable use per case law, and that its funds are derived mainly from private and public charity; and found that the facility places obstacles in the way of people seeking charity for it. Department properly found that primary use of facility was not for religious purposes, but for housing of the elderly. (GOLDENHERSH and CATES, concurring.)