Illinois Appeals Court Reverses Dismissal of University’s Property Tax Exemption Complaint

The Appellate Court of Illinois, Fourth District, reversed the trial court’s ruling dismissing the University’s property tax exemption complaint for failure to exhaust administrative remedies, and dismissing the Department of Revenue (DOR) as a party. The University filed suit for declaratory and injunctive relief after the county assessed its properties contending the University was no longer tax exempt because it no longer provided educational services. The trial court dismissed the complaint and the University appealed. The Appellate Court found that the property tax exemption originated not from the Tax Code, but from the University’s pre-1870 Charter, and held that the ...