Shrake v. The Rock Island County Treasurer

Illinois Appellate Court
Civil Court
Tax Exemptions
Citation
Case Number: 
2019 IL App (3d) 180556
Decision Date: 
Wednesday, July 3, 2019
District: 
3d Dist.
Division/County: 
Rock Island Co.
Holding: 
Reversed and remanded with directions.
Justice: 
CARTER

Plaintiffs signed a multiyear lease agreement and an option to purchase agreement as to a single family residence which they occupied as their primary residence. Under their lease agreement, Plaintiffs were liable for property taxes and were allowed to receive the general homestead exemption. Parties arranged for tax bill to be sent to Plaintiffs, and affidavits confirmed that Plaintiffs were liable for payment of property taxes.Plaintiffs were entitle to general homestead exemption as leaseholders.(SCHMIDT and O'BRIEN, concurring.)