Case Summary: Bogot v. Haverford Homeowners Ass’n (Master Association and Assessments Under the Condominium Property Act)
By Nicky Vogel
Real Estate Law,
September 2026
The First District held that a homeowners association governing a mixed development of detached homes and condominium units is a master association under the Condominium Property Act, and is therefore governed by the Condominium Property Act and excluded from the Common Interest Community Association Act (CICA)—even though its own declaration disclaimed master-association status. The court affirmed dismissal of the condominium owners' challenges to the association's assessments and structure in full.
Case Summary: First United Methodist Church v. Dep’t of Revenue (Charitable-Purpose Property Exemption Granted)
By Nicky Vogel
Real Estate Law,
September 2026
In First United Methodist Church, the appellate court reversed the Director of Revenue's decision and affirmed the circuit court, holding that the church's property qualified for the charitable-purpose property tax exemption under section 15-65 of the Property Tax Code for the 2021 tax year. Because the charitable exemption was dispositive, the court did not reach the alternative religious-purpose exemption under section 15-40.
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