Illinois Church Gets Charitable Tax Exemption for Private Home

A church-owned private residence is exempt from Illinois property tax because the church exclusively uses it for charitable purposes, a state appeals court ruled Friday.

The Illinois Court of Appeals, Fourth District referred to the state Supreme Court’s decision Methodist Old Peoples Homes v. Korzen, which laid out six factors for evaluating a property’s charitable use; the final factor considers whether the primary use of the property is for charitable purposes.

“The consideration of all factors, including the final factor exploring the property’s charitable use, leaves us with the firm conviction that the Director’s denial of a charitable use ...