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Recent Developments in Illinois Regarding the Taxation of Church Property

An Illinois court ruled that a church's parking lots, a storage building, and a former sanctuary that had been badly damaged in a fire, were all exempt from property taxation.

Illinois
State:
Key point. The exemption of church property from property taxation extends to auxiliary buildings and parking lots that facilitate the accomplishment of the church's exempt purposes.

An Illinois court ruled that a church's parking lots, a storage building, and a former sanctuary that had been badly damaged in a fire, were all exempt from property taxation. In 1992, a church sought a religious-use property tax exemption for various parcels of real estate in Chicago. A state agency denied the application, and the church requested a formal hearing to determine whether the parcels warranted exemption. At the hearing, the church requested exemption for the following properties: (1) a burned church building; (2) a private school located directly east of the burned church; (3) a large storage building; and (4) various parking lots. The burned church building had been damaged by a fire a few ...

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Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

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Posted:
  • November 1, 1999

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