First United Methodist Church, Pekin, Illinois v. Department of Revenue 

Plaintiff filed a complaint for administrative review challenging the denial of its request for property tax exemption on a property that was gifted to the plaintiff church to be used in a housing ministry. The circuit court reversed the decision of the director of the Illinois Department of Revenue, finding that the home was exempt from taxation under the charitable purpose section of the Property Tax Code and defendants appealed. The appellate court affirmed the decision of the circuit court, finding that after considering all of the factors the director’s denial of a charitable use exemption was clear error. (VANCIL, concurring and DeARMOND, dissenting)