Plaintiff brought an action against the Department of Revenue seeking to establish that four of its properties were exempt from real estate taxation pursuant to a charitable property tax exemption. The trial court found in favor of the plaintiff and awarded exemptions for some, but not all, of the parcels and years at issue. Defendants appealed and plaintiff cross-appealed. The appellate court affirmed in part and reversed in part. The court affirmed the trial court’s judgment that awarded charitable use tax exemptions, but reversed the portion of the trial court’s order denying an exemption to four of plaintiff’s parcels and remanded the matter to the trial court for entry of judgment in favor of the plaintiff. (HARRIS and LANNERD, concurring)
Illinois Appellate Court
Civil Court
Real Estate Taxes