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"paragraph_id": "para_8" }, { "text": "v.", "paragraph_id": "para_9" }, { "text": "THE DEPARTMENT OF REVENUE and DAVID", "paragraph_id": "para_10" }, { "text": "HARRIS, in His Official Capacity as Director of the", "paragraph_id": "para_11" }, { "text": "Department of Revenue,", "paragraph_id": "para_12" }, { "text": "Defendants-Appellants.", "paragraph_id": "para_13" }, { "text": ")", "paragraph_id": "para_14" }, { "text": ")", "paragraph_id": "para_15" }, { "text": ")", "paragraph_id": "para_16" }, { "text": ")", "paragraph_id": "para_17" }, { "text": ")", "paragraph_id": "para_18" }, { "text": ")", "paragraph_id": "para_19" }, { "text": ")", "paragraph_id": "para_20" }, { "text": ")", "paragraph_id": "para_21" }, { "text": "Appeal from the", "paragraph_id": "para_22" }, { "text": "Circuit Court of", "paragraph_id": "para_23" }, { "text": "Tazewell County", "paragraph_id": "para_24" }, { "text": "No. 24MR38", "paragraph_id": "para_25" }, { "text": "Honorable", "paragraph_id": "para_26" }, { "text": "Steven A. Kouri,", "paragraph_id": "para_27" }, { "text": "Judge Presiding.", "paragraph_id": "para_28" }, { "text": "JUSTICE DOHERTY delivered the judgment of the court, with opinion.", "paragraph_id": "para_29" }, { "text": "Justice Vancil concurred in the judgment and opinion.", "paragraph_id": "para_30" }, { "text": "Justice DeArmond dissented, with opinion.", "paragraph_id": "para_31" }, { "text": "OPINION", "paragraph_id": "para_32" }, { "text": "¶ 1 Plaintiff First United Methodist Church of Pekin, Illinois (Church), was gifted a", "paragraph_id": "para_33" }, { "text": "single-family residence in Pekin, Illinois, to be used in a housing ministry. The Church sought a", "paragraph_id": "para_34" }, { "text": "property tax exemption for the property for tax year 2021 under sections 15-40 (religious purpose)", "paragraph_id": "para_35" }, { "text": "and 15-65 (charitable purpose) of the Property Tax Code (Tax Code) (35 ILCS 200/15-40, 15-65", "paragraph_id": "para_36" }, { "text": "(West 2020)). Defendant David Harris, the director of the Illinois Department of Revenue", "paragraph_id": "para_37" }, { "text": "(Director), ultimately denied the request as to both exemptions, and plaintiff filed a complaint for", "paragraph_id": "para_38" }, { "text": "administrative review in the circuit court.", "paragraph_id": "para_39" }, { "text": "¶ 2 The circuit court reversed the Director’s decision, finding that the home was exempt", "paragraph_id": "para_40" }, { "text": "from taxation under section 15-65’s charitable purpose exemption. Defendants Director and the", "paragraph_id": "para_41" }, { "text": "Illinois Department of Revenue (Department) now appeal from that order.", "paragraph_id": "para_42" }, { "text": "FILED", "paragraph_id": "para_43" }, { "text": "June 29, 2026", "paragraph_id": "para_44" }, { "text": "Carla Bender", "paragraph_id": "para_45" }, { "text": "4th District Appellate", "paragraph_id": "para_46" }, { "text": "Court, IL", "paragraph_id": "para_47" }, { "text": "- 2 -", "paragraph_id": "para_48" }, { "text": "¶ 3 We reverse the Director’s decision and affirm the circuit court.", "paragraph_id": "para_49" }, { "text": "¶ 4 I. BACKGROUND", "paragraph_id": "para_50" }, { "text": "¶ 5 A. Charis Place", "paragraph_id": "para_51" }, { "text": "¶ 6 The subject property, which the Church named “Charis Place,” is a 1,070 square", "paragraph_id": "para_52" }, { "text": "foot, two-bedroom family home with a basement located in Pekin, Illinois. The Church was gifted", "paragraph_id": "para_53" }, { "text": "the property on May 7, 2021, “on the condition that is be used for a housing ministry to transform", "paragraph_id": "para_54" }, { "text": "lives for Christ through a ministry with families in transition by providing housing, spiritual", "paragraph_id": "para_55" }, { "text": "guidance, and other support as identified by each family together with the ministry team.” As part", "paragraph_id": "para_56" }, { "text": "of the gift transfer, “[t]he church agreed that the home [would] be used in the ministry and not sold", "paragraph_id": "para_57" }, { "text": "for general church purposes.” The Church ministry that supports Charis Place is called ROCHouse", "paragraph_id": "para_58" }, { "text": "Ministry.", "paragraph_id": "para_59" }, { "text": "¶ 7 B. Application for Exemption", "paragraph_id": "para_60" }, { "text": "¶ 8 On May 20, 2021, plaintiff filed an application for a nonhomestead property tax", "paragraph_id": "para_61" }, { "text": "exemption for tax year 2021 under section 15-40’s religious purposes exemption. Later in the", "paragraph_id": "para_62" }, { "text": "proceedings, the Church also requested a charitable purposes exemption under section 15-65 of", "paragraph_id": "para_63" }, { "text": "the Tax Code. Defendants stipulated that the additional exemption ground could be considered.", "paragraph_id": "para_64" }, { "text": "¶ 9 In its exemption application, the Church stated that “[t]he property will be used as", "paragraph_id": "para_65" }, { "text": "transformational housing for families who are facing housing insecurity.” It further stated that,", "paragraph_id": "para_66" }, { "text": "“[d]epending on the situation a family may be charged a fee as part of their program toward", "paragraph_id": "para_67" }, { "text": "responsible home or apartment occupancy” and that at the time, a “standard lease [was] in the", "paragraph_id": "para_68" }, { "text": "process of being prepared which will define the covenants and conditions of occupancy.”", "paragraph_id": "para_69" }, { "text": "¶ 10 C. Supporting Documentation", "paragraph_id": "para_70" }, { "text": "¶ 11 The Church filed several documents with its application, including the affidavit of", "paragraph_id": "para_71" }, { "text": "- 3 -", "paragraph_id": "para_72" }, { "text": "use prepared by Scott Ewing, the chair of the Church’s board of trustees; the March 11, 2021, of", "paragraph_id": "para_73" }, { "text": "the ROCHouse leadership team (ROC Team) meeting minutes; the amended minutes of the", "paragraph_id": "para_74" }, { "text": "Church’s April 20, 2021, trustees’ meeting; and the May 7, 2021, warranty deed.", "paragraph_id": "para_75" }, { "text": "¶ 12 Ewing’s affidavit stated that the Church had a twofold mission: a global mission to", "paragraph_id": "para_76" }, { "text": "“ ‘make disciples of Jesus Christ for the transformation of the world’ ” and a local mission to", "paragraph_id": "para_77" }, { "text": "“ ‘unite every one [sic] with the life giving power of Jesus.’ ” It further stated that, “[i]n light of", "paragraph_id": "para_78" }, { "text": "both missions, [the Church] was called to serve and be in a ministry with its community.” The", "paragraph_id": "para_79" }, { "text": "affidavit reiterated how the Church acquired the property, its intended use, that establishment of", "paragraph_id": "para_80" }, { "text": "the ROCHouse Ministry was “approved on March 11, 2021[,] and the receipt of the gift of Charis", "paragraph_id": "para_81" }, { "text": "Place was approved on April 21, 2021.” According to the affidavit, the Church was “in the process", "paragraph_id": "para_82" }, { "text": "of re-roofing the house, purchasing and installing appliances and determining the extent of other", "paragraph_id": "para_83" }, { "text": "furnishings that will be provided and obtaining the same.” At the time the affidavit was prepared,", "paragraph_id": "para_84" }, { "text": "it was anticipated that the initial repair work would be completed by early summer 2021,", "paragraph_id": "para_85" }, { "text": "applications for residency could be reviewed in July 2021, and a family could begin occupancy in", "paragraph_id": "para_86" }, { "text": "August 2021.", "paragraph_id": "para_87" }, { "text": "¶ 13 According to its March 11, 2021, meeting minutes, the ROC Team was authorized", "paragraph_id": "para_88" }, { "text": "to submit a grant application to the Church’s endowment committee “to request $10,000.00 to", "paragraph_id": "para_89" }, { "text": "support the ROCHouse ministry.” A motion was also approved to accept a $1,000 donation to be", "paragraph_id": "para_90" }, { "text": "used for the ROCHouse ministry. Finally, the minutes stated that “[a] temporary restricted fund", "paragraph_id": "para_91" }, { "text": "[was] authorized for the ROCHouse ministry.” The amended minutes of April 20, 2021, revealed", "paragraph_id": "para_92" }, { "text": "that an individual named “Denise” would “provide the new shingles for the roof” and have them", "paragraph_id": "para_93" }, { "text": "“paid for prior to the closing.” We note that Denise Hocker is listed as a member of the ROC Team", "paragraph_id": "para_94" }, { "text": "in the March 11, 2021, minutes.", "paragraph_id": "para_95" }, { "text": "- 4 -", "paragraph_id": "para_96" }, { "text": "¶ 14 D. Initial Hearings", "paragraph_id": "para_97" }, { "text": "¶ 15 On July 1, 2021, the Department denied the request, finding that the property was", "paragraph_id": "para_98" }, { "text": "“not in exempt use.” Plaintiff filed a protest and asked for an administrative hearing. The protest", "paragraph_id": "para_99" }, { "text": "letter stated that the church believed the request for an exemption was denied “because the Church", "paragraph_id": "para_100" }, { "text": "stated that it might receive income from its operation of a ministry at the property,” but it asserted", "paragraph_id": "para_101" }, { "text": "that the “[p]rogram income from the operation of an exempt charity is not grounds for denial of", "paragraph_id": "para_102" }, { "text": "[a] real estate tax exemption.”", "paragraph_id": "para_103" }, { "text": "¶ 16 1. Additional Evidence", "paragraph_id": "para_104" }, { "text": "¶ 17 At the request of the parties, the administrative law judge (ALJ) allowed the parties", "paragraph_id": "para_105" }, { "text": "to submit a “Joint Stipulation of Facts and Waiver of Oral Hearing” in lieu of an administrative", "paragraph_id": "para_106" }, { "text": "hearing. It stated, in part, as follows:", "paragraph_id": "para_107" }, { "text": "“1. The [Church] has filed a property tax exemption application for First", "paragraph_id": "para_108" }, { "text": "United Methodist Church Pekin, Illinois.", "paragraph_id": "para_109" }, { "text": "2. The [Church] has filed a timely written request, pursuant to 35 ILCS", "paragraph_id": "para_110" }, { "text": "200/8-35, for a formal hearing of the Department’s denial of its application, setting", "paragraph_id": "para_111" }, { "text": "forth the [Church’s] arguments as to why the denial was incorrect and as to why", "paragraph_id": "para_112" }, { "text": "the denial should be reconsidered and reversed.", "paragraph_id": "para_113" }, { "text": "3. The [Church] applicant has filed its appeal based on whether the taxpayer", "paragraph_id": "para_114" }, { "text": "qualifies for an exemption as a charitable organization under Section 15-65 of the", "paragraph_id": "para_115" }, { "text": "Property Tax Code (35 ILCS 200/15-65 [(West 2020)]).”", "paragraph_id": "para_116" }, { "text": "¶ 18 The parties further stipulated to the submission of a joint exhibit containing", "paragraph_id": "para_117" }, { "text": "additional documents, including the Department’s “documents, records, and/or memorandum”", "paragraph_id": "para_118" }, { "text": "relating to its determination. The joint exhibit provided a copy of the lease agreement, a ministry", "paragraph_id": "para_119" }, { "text": "- 5 -", "paragraph_id": "para_120" }, { "text": "plan covenant, a copy of the gift agreement showing the transfer of Charis Place, and an affidavit", "paragraph_id": "para_121" }, { "text": "of Kathy Simpson, a member of the Church and member of the ROC Team. Simpson’s affidavit", "paragraph_id": "para_122" }, { "text": "stated that the Church board had voted unanimously to establish the ROC Team, that the first", "paragraph_id": "para_123" }, { "text": "resident had moved into Charis Place in September 2021, and that an agreement (ministry", "paragraph_id": "para_124" }, { "text": "covenant) had been worked out between the tenant and the ROC Team. According to the affidavit,", "paragraph_id": "para_125" }, { "text": "“The church is subsidizing all the costs associated with the ministry with donations and grants", "paragraph_id": "para_126" }, { "text": "from church related funds. While [the tenant’s] rent starts at zero and will increase over time it", "paragraph_id": "para_127" }, { "text": "will not cover our programmatic costs.” The affidavit also stated that the Church was able to “gift", "paragraph_id": "para_128" }, { "text": "[the tenant] with $100 each month for food to replace the state aid and help keep her on track with", "paragraph_id": "para_129" }, { "text": "expenses.”", "paragraph_id": "para_130" }, { "text": "¶ 19 She added that the “goals outlined in the covenant” with the tenant were “that while", "paragraph_id": "para_131" }, { "text": "living at Charis Place she will:", "paragraph_id": "para_132" }, { "text": "“1. Become financially able to provide a permanent, safe, happy home to", "paragraph_id": "para_133" }, { "text": "raise her children[; and]", "paragraph_id": "para_134" }, { "text": "2. Be able to reduce stress and find peace in her own living.”", "paragraph_id": "para_135" }, { "text": "The affidavit further stated, “Through the ministry of Charis Place [the tenant] has the peace of", "paragraph_id": "para_136" }, { "text": "mind of living in a safe neighborhood in a well-maintained, comfortable home for her and her", "paragraph_id": "para_137" }, { "text": "family.”", "paragraph_id": "para_138" }, { "text": "¶ 20 The affidavit also explained why the ROC Team decided to utilize a written lease", "paragraph_id": "para_139" }, { "text": "and why it adopted certain lease provisions. According to the affidavit, the ROC Team", "paragraph_id": "para_140" }, { "text": "“consulted with several community organizations including Teen Challenge, Esther", "paragraph_id": "para_141" }, { "text": "House, Salvation Army, and others who work with individuals and families in", "paragraph_id": "para_142" }, { "text": "transition. One aspect pointed out by these programs was that if their residents did", "paragraph_id": "para_143" }, { "text": "- 6 -", "paragraph_id": "para_144" }, { "text": "not comply with program guidelines and rules, they could be immediately barred", "paragraph_id": "para_145" }, { "text": "from the property.”", "paragraph_id": "para_146" }, { "text": "Simpson’s affidavit then explained that the ROC Team “decided that though our ministry is", "paragraph_id": "para_147" }, { "text": "programmatic like theirs, we would give our residents the added protection of a tenancy", "paragraph_id": "para_148" }, { "text": "agreement.” She further stated, “We believe the agreement is one way to help our residents learn", "paragraph_id": "para_149" }, { "text": "how to be good tenants/homeowners as they transition.”", "paragraph_id": "para_150" }, { "text": "¶ 21 The parties also introduced the Church’s ministry plan covenant, which noted the", "paragraph_id": "para_151" }, { "text": "following facts pertinent to this appeal: (1) the Church offered Charis Place rent-free for the first", "paragraph_id": "para_152" }, { "text": "12 months and covered 50% of utility costs, with rent increasing to $100 in month 13 and an", "paragraph_id": "para_153" }, { "text": "additional $25 per month thereafter until the end of 24 months (meaning that the final month’s rent", "paragraph_id": "para_154" }, { "text": "was to be $375); (2) the tenant will pay 100% of utility costs for months 13 through 24; (3) the", "paragraph_id": "para_155" }, { "text": "tenant will apply certain monies toward the payment of existing debts and thereafter will begin a", "paragraph_id": "para_156" }, { "text": "savings program; (4) the Church will make a 50% charitable scholarship available to tenant to", "paragraph_id": "para_157" }, { "text": "attend a Financial Peace University workshop at the Church; and (5) the Church will provide a", "paragraph_id": "para_158" }, { "text": "spiritual mentor “to meet with [the tenant] on a regular schedule to introduce bible study and", "paragraph_id": "para_159" }, { "text": "explore faith issues,” and the tenant “will meet with her mentor on a schedule agreed upon by both", "paragraph_id": "para_160" }, { "text": "parties.”", "paragraph_id": "para_161" }, { "text": "¶ 22 As noted by the ALJ below, the lease of Charis Place resembles “a traditional", "paragraph_id": "para_162" }, { "text": "residential lease agreement.” The exception to that characterization is the modest amount of", "paragraph_id": "para_163" }, { "text": "monthly rent payments due to the Church, which begin at $0 for the first year and gradually work", "paragraph_id": "para_164" }, { "text": "up to the sum of $375 in the twenty-fourth month. The lease provides that the Church is entitled", "paragraph_id": "para_165" }, { "text": "to a security deposit, but it then states that the amount of the security deposit is “ZERO dollars.”", "paragraph_id": "para_166" }, { "text": "The lease also sets forth the Church’s obligation to be “financially responsible” for all repairs to", "paragraph_id": "para_167" }, { "text": "- 7 -", "paragraph_id": "para_168" }, { "text": "the structure, as well as its responsibility to reimburse the tenant for half of all utility payments for", "paragraph_id": "para_169" }, { "text": "the first 12 months of occupancy.", "paragraph_id": "para_170" }, { "text": "¶ 23 2. ALJ Recommendation for Disposition", "paragraph_id": "para_171" }, { "text": "¶ 24 The ALJ recommended the Department’s denial of the tax exemptions be upheld", "paragraph_id": "para_172" }, { "text": "because Charis Place served neither a religious nor charitable purpose under the Tax Code.", "paragraph_id": "para_173" }, { "text": "¶ 25 a. Compliance With Korzen", "paragraph_id": "para_174" }, { "text": "¶ 26 Concerning the charitable purpose exemption, the ALJ observed that the Illinois", "paragraph_id": "para_175" }, { "text": "Supreme Court in Methodist Old Peoples Home v. Korzen, 39 Ill. 2d 149, 156-57 (1968)", "paragraph_id": "para_176" }, { "text": "(per curiam), set out the distinctive characteristics of a charitable institution: (1) it has no capital,", "paragraph_id": "para_177" }, { "text": "capital stock, or shareholders; (2) it earns no profits or dividends, but derives its funds mainly from", "paragraph_id": "para_178" }, { "text": "public and private charity and holds them in trust for the purposes designated in its charter; (3) it", "paragraph_id": "para_179" }, { "text": "dispenses charity to all who need and apply for it; (4) it does not provide gain or profit in a private", "paragraph_id": "para_180" }, { "text": "sense; and (5) it does not appear to place obstacles in the way of those who need and would avail", "paragraph_id": "para_181" }, { "text": "themselves of the charitable benefits it dispenses. The Department stipulated that the Church had", "paragraph_id": "para_182" }, { "text": "satisfied Korzen factors one and four; thus, the remaining disputed issues concerned Korzen factors", "paragraph_id": "para_183" }, { "text": "two, three, and five.", "paragraph_id": "para_184" }, { "text": "¶ 27 i. Funds Derived From Private Charity Sources", "paragraph_id": "para_185" }, { "text": "¶ 28 The ALJ found that the Church had “failed to establish that its funds [were] derived", "paragraph_id": "para_186" }, { "text": "mainly from public and private charity” and that “the funds are held in trust for the objects and", "paragraph_id": "para_187" }, { "text": "purposes expressed in the charter of ministry.” According to the ALJ, “the record does not contain", "paragraph_id": "para_188" }, { "text": "any documentation regarding the funding described in the meeting minutes and the affidavit.” The", "paragraph_id": "para_189" }, { "text": "court stated, “While the [Church] makes assertions and statements regarding the funding, there is", "paragraph_id": "para_190" }, { "text": "no documentary evidence to show that [its] funding is derived mainly from public and private", "paragraph_id": "para_191" }, { "text": "- 8 -", "paragraph_id": "para_192" }, { "text": "charity for the tax period at issue.” The ALJ further explained, “the [Church] did not provide any", "paragraph_id": "para_193" }, { "text": "documentation to support the existence of the funding, such as when it was received and the source", "paragraph_id": "para_194" }, { "text": "of the funding.” The ALJ noted that Simpson’s affidavit had stated that the Church was subsidizing", "paragraph_id": "para_195" }, { "text": "the costs of the ministry with “donations and grants” from Church-related funds, “[y]et, the record", "paragraph_id": "para_196" }, { "text": "does not contain any documentary evidence of the source of the donations, donor lists, or amounts", "paragraph_id": "para_197" }, { "text": "of the donations.” The ALJ further stated, “Likewise, no grants were submitted into the record to", "paragraph_id": "para_198" }, { "text": "determine the dollar amounts of the funding and the source of the grant funding.”", "paragraph_id": "para_199" }, { "text": "¶ 29 ii. Dispersal of Charity to All Who Need It", "paragraph_id": "para_200" }, { "text": "¶ 30 Concerning the third Korzen factor, the ALJ concluded that the Church failed to", "paragraph_id": "para_201" }, { "text": "establish that it disperses charity to all who need and apply for it. According to the ALJ, “While", "paragraph_id": "para_202" }, { "text": "the record did contain the application, interview questions and cover letter that was used by the", "paragraph_id": "para_203" }, { "text": "[Church] to advertise Charis Place, the parcel at issue in this matter is a private single-family", "paragraph_id": "para_204" }, { "text": "residence and only one family can be living at the residence at one time.” The ALJ found that", "paragraph_id": "para_205" }, { "text": "“[t]his limiting factor does not support a finding that [the Church] dispenses charity to all who", "paragraph_id": "para_206" }, { "text": "need or apply for it.” (Emphasis in original.) According to the ALJ, because Charis Place “can", "paragraph_id": "para_207" }, { "text": "only house one family at time, it cannot be said that this private single-family residence benefits", "paragraph_id": "para_208" }, { "text": "an indefinite number of persons.”", "paragraph_id": "para_209" }, { "text": "¶ 31 iii. Obstacles in the Way of Those Who Need Charity", "paragraph_id": "para_210" }, { "text": "¶ 32 The ALJ further concluded that the Church had failed to establish that it did not", "paragraph_id": "para_211" }, { "text": "place obstacles in the way of those who needed and would avail themselves of the charitable", "paragraph_id": "para_212" }, { "text": "benefits it dispenses. According to the ALJ, a review of the lease provisions shows it “contains", "paragraph_id": "para_213" }, { "text": "additional strict and punitive provisions.” The ALJ cited provisions for a bookkeeping charge for", "paragraph_id": "para_214" }, { "text": "dishonored checks, a locking fee for failure to return keys, and late fees of “$1.00 per day for rent", "paragraph_id": "para_215" }, { "text": "- 9 -", "paragraph_id": "para_216" }, { "text": "not received timely.” The ALJ further noted there was a crime-free housing addendum, a pet", "paragraph_id": "para_217" }, { "text": "agreement requiring the tenant to pay for pet damage, and penalties for “repeated non-compliance", "paragraph_id": "para_218" }, { "text": "with the Ministry Plan.” According to the ALJ, “reviewing the totality of the lease agreement,", "paragraph_id": "para_219" }, { "text": "Charis [Place] [was] limited to people who adhere to the Ministry Plan and therefore not available", "paragraph_id": "para_220" }, { "text": "to all who need or avail themselves of the benefits of Charis [Place].” Further, “the lease and", "paragraph_id": "para_221" }, { "text": "addendum provisions resemble a traditional residential lease agreement rather than characteristic", "paragraph_id": "para_222" }, { "text": "of a charitable institution.”", "paragraph_id": "para_223" }, { "text": "¶ 33 b. Charitable Use", "paragraph_id": "para_224" }, { "text": "¶ 34 The ALJ then addressed the Church’s primary use of the property during the", "paragraph_id": "para_225" }, { "text": "relevant tax year. The ALJ stated, “Here, the Charis [Place]’s primary use was a private", "paragraph_id": "para_226" }, { "text": "single-family residence and there was no record evidence of any use of the property for a charitable", "paragraph_id": "para_227" }, { "text": "purpose.” The ALJ concluded that even if the Church was operating as a charitable institution,", "paragraph_id": "para_228" }, { "text": "there was “no evidence that the parcel itself [was] being primarily used to implement [the] goals”", "paragraph_id": "para_229" }, { "text": "of ministry. The ALJ stated, “[T]here is no evidence of any meetings or other services being", "paragraph_id": "para_230" }, { "text": "conducted on the premises of the parcel that would further the housing ministry’s programs and", "paragraph_id": "para_231" }, { "text": "services.” According to the ALJ, the property’s use was solely as a private single-family residence.", "paragraph_id": "para_232" }, { "text": "¶ 35 For these reasons, the ALJ denied the claimed charitable purpose exemption.", "paragraph_id": "para_233" }, { "text": "¶ 36 c. Religious Exemption", "paragraph_id": "para_234" }, { "text": "¶ 37 Although the Department did not dispute that the Church was a religious", "paragraph_id": "para_235" }, { "text": "organization, the ALJ denied the requested religious exemption, finding that Charis Place was not", "paragraph_id": "para_236" }, { "text": "used primarily for religious purposes during the tax year in question, again relying on its logic that", "paragraph_id": "para_237" }, { "text": "the housing was a private single-family residence.", "paragraph_id": "para_238" }, { "text": "¶ 38 The Church filed a timely appeal to the Director.", "paragraph_id": "para_239" }, { "text": "- 10 -", "paragraph_id": "para_240" }, { "text": "¶ 39 E. Director’s Decision", "paragraph_id": "para_241" }, { "text": "¶ 40 On February 22, 2024, the Director accepted the ALJ’s recommendation of", "paragraph_id": "para_242" }, { "text": "disposition without further comment. On March 21, 2024, the Church filed a timely complaint for", "paragraph_id": "para_243" }, { "text": "administrative review in the circuit court. See 735 ILCS 5/3-103 (West 2024). As the Director", "paragraph_id": "para_244" }, { "text": "adopted the ALJ’s recommendations in toto, we will from this point refer to the content of the", "paragraph_id": "para_245" }, { "text": "ALJ’s report as the Director’s decision.", "paragraph_id": "para_246" }, { "text": "¶ 41 F. Circuit Court Administrative Review", "paragraph_id": "para_247" }, { "text": "¶ 42 In the circuit court, the Church again argued that the Charis Place property was", "paragraph_id": "para_248" }, { "text": "exempt under sections 15-40 and 15-65 of the Tax Code. After taking the matter under advisement,", "paragraph_id": "para_249" }, { "text": "the court issued a written order on November 8, 2024, stating as follows:", "paragraph_id": "para_250" }, { "text": "“Upon consideration of Plaintiff’s Complaint for Administrative Review,", "paragraph_id": "para_251" }, { "text": "the Court finds and orders as follows:", "paragraph_id": "para_252" }, { "text": "1. Plaintiff is a charitable institution under the Korzen factors. See", "paragraph_id": "para_253" }, { "text": "Methodist Old Peoples Home v. Korzen, 39 Ill. 2d 149 (1968). Specifically,", "paragraph_id": "para_254" }, { "text": "the Court places considerable weight on the primary use of the subject", "paragraph_id": "para_255" }, { "text": "property for charitable purposes. In this regard, the Court finds that the", "paragraph_id": "para_256" }, { "text": "terms of the lease were below fair market value (i.e., for example, no rent", "paragraph_id": "para_257" }, { "text": "for the first 12 months).", "paragraph_id": "para_258" }, { "text": "2. The [Department] primarily argues that the church’s property", "paragraph_id": "para_259" }, { "text": "does not qualify for charitable exception because the use does not serve an", "paragraph_id": "para_260" }, { "text": "infinite number of people and is not dispensed to all who need and apply for", "paragraph_id": "para_261" }, { "text": "it. This Court is not prepared to accept that narrow of an application of the", "paragraph_id": "para_262" }, { "text": "Korzen factors. The Department of Revenue’s interpretation of the Korzen", "paragraph_id": "para_263" }, { "text": "- 11 -", "paragraph_id": "para_264" }, { "text": "factors under the circumstances presented herein would, in effect, prevent", "paragraph_id": "para_265" }, { "text": "any single-family residence from ever being tax exempt.", "paragraph_id": "para_266" }, { "text": "3. The Court shares the concerns of the [D]epartment. The Court", "paragraph_id": "para_267" }, { "text": "does not make a blanket ruling on the maximum duration of a lease for any", "paragraph_id": "para_268" }, { "text": "given recipient. It is significant to the Court that in this particular case the", "paragraph_id": "para_269" }, { "text": "duration was no more than two years.", "paragraph_id": "para_270" }, { "text": "Based on the foregoing, the Court finds that the findings and conclusions", "paragraph_id": "para_271" }, { "text": "by the [Director] are against the manifest weight of the evidence and are clearly", "paragraph_id": "para_272" }, { "text": "erroneous. Therefore, the decision of the [Director] is reversed.” (Internal quotation", "paragraph_id": "para_273" }, { "text": "marks omitted.)", "paragraph_id": "para_274" }, { "text": "¶ 43 This appeal followed.", "paragraph_id": "para_275" }, { "text": "¶ 44 II. ANALYSIS", "paragraph_id": "para_276" }, { "text": "¶ 45 On appeal, defendants argue that the circuit court’s decision to award the charitable", "paragraph_id": "para_277" }, { "text": "purpose exemption for the 2021 tax year should be reversed and the Director’s decision reinstated,", "paragraph_id": "para_278" }, { "text": "thereby denying the requested exemption. Additionally, defendants argue that, if the charitable", "paragraph_id": "para_279" }, { "text": "exemption does not apply, the religious exemption advanced by the Church in the alternative also", "paragraph_id": "para_280" }, { "text": "cannot support exemption of the 2021 taxes.", "paragraph_id": "para_281" }, { "text": "¶ 46 A. Standard of Review", "paragraph_id": "para_282" }, { "text": "¶ 47 An appellate court reviews the final decision of the administrative agency and not", "paragraph_id": "para_283" }, { "text": "the decision of the circuit court. XL Disposal Corp. v. Zehnder, 304 Ill. App. 3d 202, 207 (1999);", "paragraph_id": "para_284" }, { "text": "Key Outdoor, Inc. v. Department of Transportation, 322 Ill. App. 3d 316, 320 (2001). Here, the", "paragraph_id": "para_285" }, { "text": "final agency decision was rendered by the Director, who adopted the report of the ALJ.", "paragraph_id": "para_286" }, { "text": "- 12 -", "paragraph_id": "para_287" }, { "text": "¶ 48 The degree of deference given to the Director’s decision depends on whether the", "paragraph_id": "para_288" }, { "text": "issue presented is a question of fact, a question of law, or a mixed question of law and fact. Western", "paragraph_id": "para_289" }, { "text": "Illinois University v. Illinois Educational Labor Relations Board, 2021 IL 126082, ¶ 30. “An", "paragraph_id": "para_290" }, { "text": "administrative agency’s decisions on questions of fact are entitled to deference and are reversed", "paragraph_id": "para_291" }, { "text": "only if against the manifest weight of the evidence.” Key Outdoor, Inc., 322 Ill. App. 3d at 320", "paragraph_id": "para_292" }, { "text": "(citing Abrahamson v. Illinois Department of Professional Regulation, 153 Ill. 2d 76, 88 (1992)).", "paragraph_id": "para_293" }, { "text": "“Questions of law decided by such an agency are not entitled to deference and are reviewed", "paragraph_id": "para_294" }, { "text": "de novo.” Id. (citing Envirite Corp. v. Illinois Environmental Protection Agency, 158 Ill. 2d 210,", "paragraph_id": "para_295" }, { "text": "214 (1994)). A mixed question of law and fact is reviewed for clear error. Western Illinois", "paragraph_id": "para_296" }, { "text": "University, 2021 IL 126082, ¶ 30.", "paragraph_id": "para_297" }, { "text": "¶ 49 Where the resolution of the case requires determining the legal effect of a given set", "paragraph_id": "para_298" }, { "text": "of facts, the agency’s determination should be affirmed unless clearly erroneous. Three Angels", "paragraph_id": "para_299" }, { "text": "Broadcasting Network, Inc. v. Department of Revenue, 381 Ill. App. 3d 679, 693 (2008). As was", "paragraph_id": "para_300" }, { "text": "the case in Three Angels Broadcasting Network, Inc., the determinative facts here—that is, the", "paragraph_id": "para_301" }, { "text": "actual uses to which the subject property was put—are not in dispute. Id. The issue is whether,", "paragraph_id": "para_302" }, { "text": "given the undisputed facts presented, the Church is entitled to a property tax exemption on one of", "paragraph_id": "para_303" }, { "text": "the bases it claims. Id.", "paragraph_id": "para_304" }, { "text": "¶ 50 An agency’s decision will be deemed clearly erroneous only where the reviewing", "paragraph_id": "para_305" }, { "text": "court, on the entire record, is left with the definite and firm conviction that a mistake has been", "paragraph_id": "para_306" }, { "text": "committed. American Academy of Pediatrics v. Department of Revenue, 2023 IL App (2d) 210718,", "paragraph_id": "para_307" }, { "text": "¶ 37 (citing Beggs v. Board of Education of Murphysboro Community Unit School District No.", "paragraph_id": "para_308" }, { "text": "186, 2016 IL 120236, ¶ 50). “While this standard is highly deferential, it does not relegate judicial", "paragraph_id": "para_309" }, { "text": "- 13 -", "paragraph_id": "para_310" }, { "text": "review to mere blind deference of an agency’s order.” Board of Trustees of the University of", "paragraph_id": "para_311" }, { "text": "Illinois v. Illinois Labor Relations Board, 224 Ill. 2d 88, 98 (2007).", "paragraph_id": "para_312" }, { "text": "¶ 51 B. Jurisdiction", "paragraph_id": "para_313" }, { "text": "¶ 52 Although neither party has questioned our jurisdiction over the appeal, the dissent", "paragraph_id": "para_314" }, { "text": "correctly notes that we have an independent duty to examine it. While the jurisdictional inquiry is", "paragraph_id": "para_315" }, { "text": "an important one, our review leads us to a conclusion different from that reached by the dissent.", "paragraph_id": "para_316" }, { "text": "¶ 53 We agree that a final order disposing of fewer than all “claims” is not an appealable", "paragraph_id": "para_317" }, { "text": "order absent an appropriate finding pursuant to Illinois Supreme Court Rule 304(a) (eff. Mar. 8,", "paragraph_id": "para_318" }, { "text": "2016). Marsh v. Evangelical Covenant Church of Hinsdale, 138 Ill. 2d 458, 464 (1990). However,", "paragraph_id": "para_319" }, { "text": "even if this case had been brought in the circuit court as a court of original jurisdiction, our view", "paragraph_id": "para_320" }, { "text": "is that there would still be only one claim presented: a claim to establish that the Church was", "paragraph_id": "para_321" }, { "text": "entitled to an exemption on its 2021 property taxes. Here, the Church received all the relief it could", "paragraph_id": "para_322" }, { "text": "have obtained when the circuit court ruled that the property was tax exempt. The fact that the", "paragraph_id": "para_323" }, { "text": "circuit court did so on the basis of the charitable exemption, rather than the religious exemption,", "paragraph_id": "para_324" }, { "text": "does not mean that there is a separate “claim” hanging in the wind and yet to be addressed. The", "paragraph_id": "para_325" }, { "text": "only relief that could be obtained was obtained, so there was no concrete controversy presented by", "paragraph_id": "para_326" }, { "text": "the abstract question of whether the same result could be reached under the religious exemption;", "paragraph_id": "para_327" }, { "text": "doing so could not make the property more exempt.", "paragraph_id": "para_328" }, { "text": "¶ 54 The fact is, however, that this was not an action in the circuit court as a matter of", "paragraph_id": "para_329" }, { "text": "original jurisdiction, but an action initiated with the Department and decided by the Director; it", "paragraph_id": "para_330" }, { "text": "arrived in the circuit court only on judicial administrative review. The requirement for finality", "paragraph_id": "para_331" }, { "text": "arises with respect to the Director’s decision. See Slepicka v. Illinois Department of Public Health,", "paragraph_id": "para_332" }, { "text": "- 14 -", "paragraph_id": "para_333" }, { "text": "2014 IL 116927, ¶ 12 (noting the provision for “judicial review of a final administrative decision”).", "paragraph_id": "para_334" }, { "text": "There is no issue here about the finality of the Director’s decision.", "paragraph_id": "para_335" }, { "text": "¶ 55 In the circuit court, there was only one action: a single-count complaint for", "paragraph_id": "para_336" }, { "text": "administrative review asking that the administrative decision be reversed. The advancement of", "paragraph_id": "para_337" }, { "text": "different bases for the same relief does not turn a single claim for administrative review into", "paragraph_id": "para_338" }, { "text": "multiple claims. See Ikpoh v. Zollar, 321 Ill. App. 3d 41, 47 (2001) (stating the advancement of", "paragraph_id": "para_339" }, { "text": "three separate bases for achieving restoration of the plaintiff’s medical license did not constitute", "paragraph_id": "para_340" }, { "text": "three separate claims). On administrative review, “circuit courts act as the first-tier courts of", "paragraph_id": "para_341" }, { "text": "review” (Cinkus v. Village of Stickney Municipal Officers Electoral Board, 228 Ill. 2d 200, 213", "paragraph_id": "para_342" }, { "text": "(2008)), and the circuit court’s relationship with the agency “is analogous to the relationship", "paragraph_id": "para_343" }, { "text": "between a trial court in a nonadministrative review proceeding and an appellate court” (Ikpoh, 321", "paragraph_id": "para_344" }, { "text": "Ill. App. 3d at 47). “Courts of review *** ordinarily will not consider issues where they are not", "paragraph_id": "para_345" }, { "text": "essential to the disposition of the cause or where the result will not be affected regardless of how", "paragraph_id": "para_346" }, { "text": "the issues are decided.” Barth v. Reagan, 139 Ill. 2d 399, 419 (1990). The circuit court’s decision", "paragraph_id": "para_347" }, { "text": "not to address the alternative grounds for tax exemption is entirely proper in its role as a reviewing", "paragraph_id": "para_348" }, { "text": "court, and failing to address the charitable basis for exemption did not affect the finality of its", "paragraph_id": "para_349" }, { "text": "decision granting the Church the entirety of the relief it requested.", "paragraph_id": "para_350" }, { "text": "¶ 56 Finally, we note that even if the circuit court had addressed the alternative religious", "paragraph_id": "para_351" }, { "text": "ground for exemption, it would not affect our analysis of the case. “On appeal from an", "paragraph_id": "para_352" }, { "text": "administrative case, we review the administrative agency’s decision and not the trial court’s", "paragraph_id": "para_353" }, { "text": "determination.” City of East Peoria v. Melton, 2023 IL App (4th) 220281, ¶ 50. Consequently, the", "paragraph_id": "para_354" }, { "text": "circuit court’s failure to review the alternative ground for an exemption has had no effect on our", "paragraph_id": "para_355" }, { "text": "disposition of the case.", "paragraph_id": "para_356" }, { "text": "- 15 -", "paragraph_id": "para_357" }, { "text": "¶ 57 For all the foregoing reasons, we conclude that we have jurisdiction over this", "paragraph_id": "para_358" }, { "text": "appeal.", "paragraph_id": "para_359" }, { "text": "¶ 58 C. Exemptions", "paragraph_id": "para_360" }, { "text": "¶ 59 The Church sought a property tax exemption for Charis Place for the tax year 2021", "paragraph_id": "para_361" }, { "text": "under two different provisions of the Tax Code: section 15-40 (establishing the religious", "paragraph_id": "para_362" }, { "text": "exemption) and section 15-65 (establishing the charitable exemption). 35 ILCS 200/15-40, 15-65", "paragraph_id": "para_363" }, { "text": "(West 2020).", "paragraph_id": "para_364" }, { "text": "¶ 60 1. General Taxation Authority", "paragraph_id": "para_365" }, { "text": "¶ 61 “Article IX of the 1970 Illinois Constitution [(Ill. Const. 1970, art. IX)] generally", "paragraph_id": "para_366" }, { "text": "subjects all real property to taxation.” Eden Retirement Center, Inc. v. Department of Revenue,", "paragraph_id": "para_367" }, { "text": "213 Ill. 2d 273, 285 (2004); Oswald v. Hamer, 2018 IL 122203, ¶ 12. “Under Illinois law, taxation", "paragraph_id": "para_368" }, { "text": "is the rule. Tax exemption is the exception.” Provena Covenant Medical Center v. Department of", "paragraph_id": "para_369" }, { "text": "Revenue, 236 Ill. 2d 368, 388 (2010). The constitution does, however, give the legislature the", "paragraph_id": "para_370" }, { "text": "authority to exempt particular kinds of properties from taxation. Section 6 of article IX provides", "paragraph_id": "para_371" }, { "text": "as follows: “The General Assembly by law may exempt from taxation only the property of the", "paragraph_id": "para_372" }, { "text": "State, units of local government and school districts and property used exclusively for agricultural", "paragraph_id": "para_373" }, { "text": "and horticultural societies, and for school, religious, cemetery and charitable purposes.”", "paragraph_id": "para_374" }, { "text": "(Emphases added.) Ill. Const. 1970, art. IX, § 6. “It is permissible, not mandatory, for the", "paragraph_id": "para_375" }, { "text": "legislature to exercise” this constitutional authority to grant tax exemptions. Oswald, 2018 IL", "paragraph_id": "para_376" }, { "text": "122203, ¶ 13. “Where the legislature does choose to provide for an exemption, it must remain", "paragraph_id": "para_377" }, { "text": "within constitutional limitations,” and it “cannot add to or broaden” the exemptions permitted", "paragraph_id": "para_378" }, { "text": "under section 6. (Internal quotation marks omitted.) Id. ¶ 14. Statutory exemptions are construed", "paragraph_id": "para_379" }, { "text": "narrowly and strictly in favor of taxation. Swank v. Department of Revenue, 336 Ill. App. 3d 851,", "paragraph_id": "para_380" }, { "text": "- 16 -", "paragraph_id": "para_381" }, { "text": "855 (2003). “The party claiming an exemption carries the burden of proving clearly that the use of", "paragraph_id": "para_382" }, { "text": "the subject property is within both the constitutional authorization and the terms of the statute", "paragraph_id": "para_383" }, { "text": "under which the claim of exemption is made.” (Emphasis omitted.) Oswald, 2018 IL 122203, ¶ 18;", "paragraph_id": "para_384" }, { "text": "Evangelical Hospitals Corp. v. Department of Revenue, 223 Ill. App. 3d 225, 231 (1991).", "paragraph_id": "para_385" }, { "text": "¶ 62 2. Charitable Use Exemption", "paragraph_id": "para_386" }, { "text": "¶ 63 One category of exemption that the legislature may constitutionally adopt is an", "paragraph_id": "para_387" }, { "text": "exemption for property used for “charitable purposes.” See Evangelical Hospitals Corp., 223 Ill.", "paragraph_id": "para_388" }, { "text": "App. 3d at 230-31. Consequently, regardless of what else the legislature may provide for, it is", "paragraph_id": "para_389" }, { "text": "independently true that “[a]n applicant for a charitable-use property tax exemption must ‘comply", "paragraph_id": "para_390" }, { "text": "unequivocally with the constitutional requirement of exclusive charitable use.’ ” Eden Retirement", "paragraph_id": "para_391" }, { "text": "Center, 213 Ill. 2d at 287 (quoting Small v. Pangle, 60 Ill. 2d 510, 516 (1975)). A property owner", "paragraph_id": "para_392" }, { "text": "seeking a charitable use exemption must satisfy both the particular statutory exemption relied upon", "paragraph_id": "para_393" }, { "text": "as well as the constitutional limitation. Oswald, 2018 IL 122203, ¶ 39.", "paragraph_id": "para_394" }, { "text": "¶ 64 a. The Nature of the Korzen Factors", "paragraph_id": "para_395" }, { "text": "¶ 65 In Korzen, the supreme court listed six distinctive characteristics of a charitable", "paragraph_id": "para_396" }, { "text": "institution: (1) the institution bestows benefits upon an indefinite number of persons for their", "paragraph_id": "para_397" }, { "text": "general welfare, or the benefits in some way reduce the burdens on government; (2) it has no", "paragraph_id": "para_398" }, { "text": "capital, capital stock, or shareholders, and the funds of the institution are derived mainly from", "paragraph_id": "para_399" }, { "text": "private and public charity and are held in trust for the purposes expressed in the charter; (3) it", "paragraph_id": "para_400" }, { "text": "dispenses charity to all who need and apply for it; (4) it does not provide gain or profit in a private", "paragraph_id": "para_401" }, { "text": "sense to any person connected with it; (5) it puts no obstacles in the way of those seeking the", "paragraph_id": "para_402" }, { "text": "charitable benefits; and (6) the primary use of the property is for charitable purposes. Korzen, 39", "paragraph_id": "para_403" }, { "text": "Ill. 2d at 157.", "paragraph_id": "para_404" }, { "text": "- 17 -", "paragraph_id": "para_405" }, { "text": "¶ 66 This is where things get murky. Korzen purported to address the constitutional", "paragraph_id": "para_406" }, { "text": "limitation on what could be made exempt by the legislature. However, the Illinois Constitution", "paragraph_id": "para_407" }, { "text": "expresses that limitation in terms of the use to which the property is put, not the nature of the", "paragraph_id": "para_408" }, { "text": "institution that owns the property. The constitution specifies that the legislature is authorized to", "paragraph_id": "para_409" }, { "text": "exempt “property used exclusively for agricultural and horticultural societies, and for school,", "paragraph_id": "para_410" }, { "text": "religious, cemetery and charitable purposes.” (Emphasis added.) Ill. Const. 1970, art. IX, § 6.", "paragraph_id": "para_411" }, { "text": "When the legislature decided to exercise its constitutional authority to exempt property “used", "paragraph_id": "para_412" }, { "text": "exclusively for *** charitable purposes” (id.), it required not just that the property be “actually and", "paragraph_id": "para_413" }, { "text": "exclusively used for charitable or beneficent purposes” but that it be owned by an “[i]nstitution[ ]", "paragraph_id": "para_414" }, { "text": "of public charity” (35 ILCS 200/15-65(a) (West 2020)).", "paragraph_id": "para_415" }, { "text": "¶ 67 Therein lies the confusion. Korzen purports to define the constitutional boundaries", "paragraph_id": "para_416" }, { "text": "of a use-based charitable exemption, yet it speaks in terms of the hallmarks of a charitable", "paragraph_id": "para_417" }, { "text": "institution. The statute, on the other hand, adds a separate requirement that the property be owned", "paragraph_id": "para_418" }, { "text": "by a charitable institution, but case law seems to look to Korzen’s constitutional use test to", "paragraph_id": "para_419" }, { "text": "determine what constitutes a charitable institution. See Provena, 236 Ill. 2d at 390 (stating that the", "paragraph_id": "para_420" }, { "text": "Korzen factors identify “the distinctive characteristics of a charitable institution”).", "paragraph_id": "para_421" }, { "text": "¶ 68 It may be a challenge to make pristine logical sense of the application of the Korzen", "paragraph_id": "para_422" }, { "text": "factors, but it is possible to find clarity by following their application in subsequent supreme court", "paragraph_id": "para_423" }, { "text": "cases. Practically speaking, the supreme court appears to have looked to the Korzen factors to", "paragraph_id": "para_424" }, { "text": "examine both the statutory requirement that the organization be charitable in nature (see id.;", "paragraph_id": "para_425" }, { "text": "Chicago Patrolmen’s Ass’n v. Department of Revenue, 171 Ill. 2d 263, 271 (1996) (stating a", "paragraph_id": "para_426" }, { "text": "property owner “can qualify as a charitable organization only by satisfying the criteria set forth”", "paragraph_id": "para_427" }, { "text": "in Korzen)) and the dual constitutional and statutory requirement that the use be charitable in nature", "paragraph_id": "para_428" }, { "text": "- 18 -", "paragraph_id": "para_429" }, { "text": "(Eden Retirement Center, 213 Ill. 2d at 287 (stating Korzen “articulated guidelines or criteria for", "paragraph_id": "para_430" }, { "text": "resolving the constitutional question of charitable use”); Small, 60 Ill. 2d at 515 (“Korzen then", "paragraph_id": "para_431" }, { "text": "furnished guidelines to determine if the uses to which property was being put were charitable.”)).", "paragraph_id": "para_432" }, { "text": "¶ 69 The fact that the Korzen factors have been utilized to test both the institution’s", "paragraph_id": "para_433" }, { "text": "status as a charitable institution and the dual constitutional/statutory use requirement should not", "paragraph_id": "para_434" }, { "text": "be surprising because the first five Korzen factors relate to the charitable nature of the organization,", "paragraph_id": "para_435" }, { "text": "while the sixth focuses on the charitable nature of the use. As we have previously found, “the", "paragraph_id": "para_436" }, { "text": "statutory ownership considerations embedded in section 15-86 inherently overlap with Korzen’s", "paragraph_id": "para_437" }, { "text": "ownership factors.” The Carle Foundation v. Department of Revenue, 2023 IL App (4th) 200121,", "paragraph_id": "para_438" }, { "text": "¶ 148.", "paragraph_id": "para_439" }, { "text": "¶ 70 Consequently, we now examine application of the Korzen factors to the facts of this", "paragraph_id": "para_440" }, { "text": "case. We note that the individual factors were laid out in Korzen in a narrative form, rather than in", "paragraph_id": "para_441" }, { "text": "a numbered list; as noted above, the factors as laid out by the Department do not always correlate", "paragraph_id": "para_442" }, { "text": "with the same numbered factors found in the caselaw. For clarity, we will utilize the enumeration", "paragraph_id": "para_443" }, { "text": "of the factors as set forth in Provena.", "paragraph_id": "para_444" }, { "text": "¶ 71 b. Application of the Korzen Factors", "paragraph_id": "para_445" }, { "text": "¶ 72 As we held in Carle Foundation, the Korzen factors “are guidelines, not strict", "paragraph_id": "para_446" }, { "text": "requirements, that courts consider and balance by examining the facts of each case.” Id. ¶ 146.", "paragraph_id": "para_447" }, { "text": "Illinois courts have not applied a rigid formula to all factual scenarios in determining eligibility", "paragraph_id": "para_448" }, { "text": "for a charitable real estate tax exemption. Du Page County Board of Review v. Joint Comm’n on", "paragraph_id": "para_449" }, { "text": "Accreditation of Healthcare Organizations, 274 Ill. App. 3d 461, 469 (1995). “Rather, courts", "paragraph_id": "para_450" }, { "text": "consider and balance the guidelines by examining the facts of each case and focusing on whether", "paragraph_id": "para_451" }, { "text": "and how the institution serves the public interest and lessens the State burden.” Id.", "paragraph_id": "para_452" }, { "text": "- 19 -", "paragraph_id": "para_453" }, { "text": "¶ 73 i. No Capital, Stock, or Shareholders", "paragraph_id": "para_454" }, { "text": "¶ 74 The Department concedes that the Church has no capital, capital stock, or", "paragraph_id": "para_455" }, { "text": "shareholders. Its structure is clearly more like that of a charitable institution and not a private", "paragraph_id": "para_456" }, { "text": "business.", "paragraph_id": "para_457" }, { "text": "¶ 75 ii. No Profits and Funding Derived From Charity and Held in Trust", "paragraph_id": "para_458" }, { "text": "¶ 76 The Director found that the Church failed to establish that its funds were derived", "paragraph_id": "para_459" }, { "text": "mainly from public and private charity and that “the funds [were] held in trust for the objects and", "paragraph_id": "para_460" }, { "text": "purposes expressed in the charter or ministry.” Moreover, it concluded the record did not present", "paragraph_id": "para_461" }, { "text": "any documentation to show where the funds came from.", "paragraph_id": "para_462" }, { "text": "¶ 77 As for the Church itself, the record reflects no other source of income beyond what", "paragraph_id": "para_463" }, { "text": "one might expect for a church, i.e., the contributions made by its membership. As to the funds", "paragraph_id": "para_464" }, { "text": "relating specifically to Charis Place, the record shows that the property itself was a gift to the", "paragraph_id": "para_465" }, { "text": "Church for the purposes of establishing a “housing ministry to transform lives for Christ through", "paragraph_id": "para_466" }, { "text": "a ministry with families in transition by providing housing, spiritual guidance, and other support", "paragraph_id": "para_467" }, { "text": "as identified by each family together” with the ROC Team. The affidavit of use prepared by the", "paragraph_id": "para_468" }, { "text": "chair of the Church’s board of trustees explained that the Church was “in the process of re-roofing", "paragraph_id": "para_469" }, { "text": "the house, purchasing and installing new appliances and determining the extent of other", "paragraph_id": "para_470" }, { "text": "furnishings that will be provided and obtaining the same.” The March 11 minutes of the ROC", "paragraph_id": "para_471" }, { "text": "Team meeting state that authorization was given to submit a grant application to the Church’s", "paragraph_id": "para_472" }, { "text": "endowment committee “to request $10,000.00 to support the ROCHouse Ministry.” A motion was", "paragraph_id": "para_473" }, { "text": "also approved to accept a $1,000 donation to be used for the ROCHouse Ministry.", "paragraph_id": "para_474" }, { "text": "¶ 78 Additionally, the affidavit of Simpson, a member of the ROC Team, stated, “The", "paragraph_id": "para_475" }, { "text": "church is subsidizing all the costs associated with the ministry with donations and grants from", "paragraph_id": "para_476" }, { "text": "- 20 -", "paragraph_id": "para_477" }, { "text": "church related funds.” The record demonstrates that “[a] temporary restricted fund [was]", "paragraph_id": "para_478" }, { "text": "authorized for the ROCHouse Ministry,” which oversees the administration and ministry of Charis", "paragraph_id": "para_479" }, { "text": "Place. Thus, ROCHouse Ministry funds come from the Church, and there is a restricted fund", "paragraph_id": "para_480" }, { "text": "designated for it. All funding for Charis Place was paid for by the Church from donors. Although", "paragraph_id": "para_481" }, { "text": "the Director took issue with the statement that some of the funds would come from a grant, we", "paragraph_id": "para_482" }, { "text": "note that this is clearly a reference to a grant from another internal Church fund, not an external", "paragraph_id": "para_483" }, { "text": "source. No evidence points to funding from other sources.", "paragraph_id": "para_484" }, { "text": "¶ 79 The record is clear that, far from being profitable, the ROCHouse project was a", "paragraph_id": "para_485" }, { "text": "money-losing proposition for the Church. The record is unclear what a market-rate monthly rental", "paragraph_id": "para_486" }, { "text": "for the property would be. However, if we assume that the highest monthly rate of $375 was the", "paragraph_id": "para_487" }, { "text": "market rate, the property would generate total rent receipts of $9,000 if rented at that rate for two", "paragraph_id": "para_488" }, { "text": "full calendar years. With the first year’s rent completely forgiven and the second year’s inching up", "paragraph_id": "para_489" }, { "text": "by small amounts each month, the total rental revenue received from the property over two years", "paragraph_id": "para_490" }, { "text": "would be only $2,850, or less than one-third of what the property might have earned", "paragraph_id": "para_491" }, { "text": "commercially—if that were the point of the exercise. This does not consider the many additional", "paragraph_id": "para_492" }, { "text": "expenditures made by the Church for the betterment of the property and its residents.", "paragraph_id": "para_493" }, { "text": "¶ 80 Accordingly, the record contains clear evidence establishing that the property did", "paragraph_id": "para_494" }, { "text": "not generate profit for the Church and that the source of its funding was private and public charity.", "paragraph_id": "para_495" }, { "text": "¶ 81 iii. Dispenses Charity to All Who Are in Need and Apply", "paragraph_id": "para_496" }, { "text": "¶ 82 The Director found that the Church failed to establish by clear and convincing", "paragraph_id": "para_497" }, { "text": "evidence that it dispenses charity to all who need it and who apply to receive it. In reaching its", "paragraph_id": "para_498" }, { "text": "conclusion, the Director found it significant that Charis Place was “a private single-family", "paragraph_id": "para_499" }, { "text": "residence” and that “only one family can be living at the residence at a time.” According to the", "paragraph_id": "para_500" }, { "text": "- 21 -", "paragraph_id": "para_501" }, { "text": "Director, “[t]his limiting factor does not support a finding that [the Church] dispenses charity to", "paragraph_id": "para_502" }, { "text": "all who need or apply for it.” (Emphasis in original.) The Director’s analysis applies a portion of", "paragraph_id": "para_503" }, { "text": "Korzen that is not specifically one of the individual factors: that a charity exists “for the benefit of", "paragraph_id": "para_504" }, { "text": "an indefinite number of persons *** for their general welfare—or in some way reducing the", "paragraph_id": "para_505" }, { "text": "burdens of government.” Korzen, 39 Ill. 2d at 157.", "paragraph_id": "para_506" }, { "text": "¶ 83 The Department is essentially focused on the scale of the Church’s charitable effort,", "paragraph_id": "para_507" }, { "text": "rather than its nature. It notes that “a two-bedroom single-family residence can benefit only [a]", "paragraph_id": "para_508" }, { "text": "small number of people at a time,” further stating that while it would be “interesting,” but", "paragraph_id": "para_509" }, { "text": "unnecessary, to consider “whether the church’s case would be stronger if it applied for an", "paragraph_id": "para_510" }, { "text": "exemption for six tiny homes or 100 homes.” In focusing intently on the number of people served,", "paragraph_id": "para_511" }, { "text": "the Department essentially assumes that there can be only large charities, not small ones.", "paragraph_id": "para_512" }, { "text": "¶ 84 To understand the intention behind this Korzen factor, we examine the case Korzen", "paragraph_id": "para_513" }, { "text": "cited to support it: Sisters of the Third Order of St. Francis v. Board of Review of Peoria County,", "paragraph_id": "para_514" }, { "text": "231 Ill. 317 (1907). The relevant portion of that case is the following:", "paragraph_id": "para_515" }, { "text": "“It is then argued that this hospital should not be held to be an institution of", "paragraph_id": "para_516" }, { "text": "public charity by reason of the great disparity between the number of charity", "paragraph_id": "para_517" }, { "text": "patients and those who pay for the care and attention they receive at this institution.", "paragraph_id": "para_518" }, { "text": "This objection seems to us without merit, so long as charity was dispensed to all", "paragraph_id": "para_519" }, { "text": "those who needed it and who applied therefor, and so long as no private gain or", "paragraph_id": "para_520" }, { "text": "profit came to any person connected with the institution, and so long as it does not", "paragraph_id": "para_521" }, { "text": "appear that any obstacle, of any character, was by the corporation placed in the way", "paragraph_id": "para_522" }, { "text": "of those who might need charity of the kind dispensed by this institution, calculated", "paragraph_id": "para_523" }, { "text": "to prevent such persons making application to or obtaining admission to the", "paragraph_id": "para_524" }, { "text": "- 22 -", "paragraph_id": "para_525" }, { "text": "hospital. The institution could not extend its benefactions to those who did not need", "paragraph_id": "para_526" }, { "text": "them, or to those who did not seek admission.” (Emphasis added.) Id. at 322.", "paragraph_id": "para_527" }, { "text": "¶ 85 Viewed in context, Sisters of Third Order does not suggest that the charity was", "paragraph_id": "para_528" }, { "text": "required to offer unlimited medical services beyond its physical ability to provide them. The point", "paragraph_id": "para_529" }, { "text": "of the passage cited above is that, although the hospital had some patients who paid for care, it was", "paragraph_id": "para_530" }, { "text": "not dedicating some token amount of its facilities to those in need and then characterizing itself as", "paragraph_id": "para_531" }, { "text": "a charitable institution. Applied here, we can see that the Church has dedicated all of its only", "paragraph_id": "para_532" }, { "text": "church-owned residential property for use by those less fortunate and in need of assistance. The", "paragraph_id": "para_533" }, { "text": "Church is seeking a charitable exemption for only one property, and its use of that is not any less", "paragraph_id": "para_534" }, { "text": "charitable because it cannot house more than one needy family at a time.", "paragraph_id": "para_535" }, { "text": "¶ 86 The Department stumbles in its use of the word “indefinite” claiming it to mean, in", "paragraph_id": "para_536" }, { "text": "essence, “infinite.” In other words, unless all persons in need are served by a charitable enterprise,", "paragraph_id": "para_537" }, { "text": "it cannot be a charity. In fact, the word “indefinite” simply means “not precise” or “having no", "paragraph_id": "para_538" }, { "text": "exact limits.” Merriam-Webster Online Dictionary, https://www.merriam-webster.com/", "paragraph_id": "para_539" }, { "text": "dictionary/indefinite (last visited June 18, 2026) [https://perma.cc/3KHZ-33LH]. In other words,", "paragraph_id": "para_540" }, { "text": "the organization set aside the benefits of its charity for an identified group of persons. No authority", "paragraph_id": "para_541" }, { "text": "has been brought to our attention to suggest that charity cannot, as here, be limited to those in need,", "paragraph_id": "para_542" }, { "text": "nor that a charity that cannot physically accommodate all comers is not charitable in nature. Every", "paragraph_id": "para_543" }, { "text": "soup kitchen might at some point run out of soup, and every orphanage may at some point find all", "paragraph_id": "para_544" }, { "text": "of its beds filled; neither situation would diminish the charitable nature of the organization’s", "paragraph_id": "para_545" }, { "text": "activities.", "paragraph_id": "para_546" }, { "text": "¶ 87 The property at issue is a small one, described in the record as a 1,070 square foot,", "paragraph_id": "para_547" }, { "text": "two bedroom, one bathroom residential dwelling. Its assessed value for the 2021 tax year was", "paragraph_id": "para_548" }, { "text": "- 23 -", "paragraph_id": "para_549" }, { "text": "$28,990, so the amount of tax revenue it generates is undoubtedly modest. Regardless, the", "paragraph_id": "para_550" }, { "text": "Director’s tendency to denigrate the charitable nature of the property’s use by suggesting that it", "paragraph_id": "para_551" }, { "text": "could serve only one family at a time, or that it could not serve an “indefinite” number of people,", "paragraph_id": "para_552" }, { "text": "is divorced from an understanding of the nature of the property. The expectations for the property’s", "paragraph_id": "para_553" }, { "text": "charitable use must, in our view, be reasonably proportionate to the property itself.", "paragraph_id": "para_554" }, { "text": "¶ 88 In discussing the concept of benefitting “an indefinite number of persons,” Korzen", "paragraph_id": "para_555" }, { "text": "also refers to the concept of “reducing the burdens of government.” Korzen, 39 Ill. 2d at 157.", "paragraph_id": "para_556" }, { "text": "Again, we do not read this to mean that the organization must reduce all governmental burdens in", "paragraph_id": "para_557" }, { "text": "order to be charitable. Small organizations cannot extend the same degree of charity as much larger", "paragraph_id": "para_558" }, { "text": "ones, but the issue is the nature of the activity, not its scale. Here, we know that Charis Place is", "paragraph_id": "para_559" }, { "text": "specifically designed to benefit one family at a time, though potentially multiple families in", "paragraph_id": "para_560" }, { "text": "sequence. In the case of the current occupants, we know that they were recipients of government", "paragraph_id": "para_561" }, { "text": "housing subsidies before taking up residence in Charis Place. It is unmistakable that the Church’s", "paragraph_id": "para_562" }, { "text": "charitable effort has reduced the burden on the government. It may be a small benefit, but one that", "paragraph_id": "para_563" }, { "text": "is commensurate with the property’s small size (and small tax revenue generated).", "paragraph_id": "para_564" }, { "text": "¶ 89 We conclude that the Church is making the benefit of reduced-cost housing", "paragraph_id": "para_565" }, { "text": "available to all who apply, even if only one family in need can be accommodated at one time.", "paragraph_id": "para_566" }, { "text": "¶ 90 iv. No Private Gain or Profit to Connected Persons", "paragraph_id": "para_567" }, { "text": "¶ 91 There is no evidence in the record to suggest that the property is utilized for the", "paragraph_id": "para_568" }, { "text": "private benefit of church leaders or other insiders.", "paragraph_id": "para_569" }, { "text": "¶ 92 v. No Obstacles to Receiving the Charitable Benefit", "paragraph_id": "para_570" }, { "text": "¶ 93 The Director also found that the Church had failed to establish that it did not place", "paragraph_id": "para_571" }, { "text": "obstacles in the way of those who need and would avail themselves of the charitable benefit", "paragraph_id": "para_572" }, { "text": "- 24 -", "paragraph_id": "para_573" }, { "text": "dispensed. On this point, the Director placed great emphasis on the provisions of the lease", "paragraph_id": "para_574" }, { "text": "agreement between the ministry and the tenant, finding they were strict and punitive and more", "paragraph_id": "para_575" }, { "text": "closely resembled a traditional lease agreement than a characteristic of a charitable institution.", "paragraph_id": "para_576" }, { "text": "Looking at these provisions, we note that many of the lease agreement charges criticized by the", "paragraph_id": "para_577" }, { "text": "Department are minimal. For example, the lease provides for a bookkeeping charge of $25 for", "paragraph_id": "para_578" }, { "text": "dishonored checks or debit card payments, a $100 lock changing fee for failure to return keys, and", "paragraph_id": "para_579" }, { "text": "late fees of $1 per day for rent not timely received. These fees are charged only in the event of a", "paragraph_id": "para_580" }, { "text": "lease violation; a tenant who complies with the provisions suffers no consequences. The provisions", "paragraph_id": "para_581" }, { "text": "do not limit who may benefit from the low-rent residency. Moreover, there is no reason to think", "paragraph_id": "para_582" }, { "text": "that such conditions act as a disincentive to prospective occupants when there is zero rent charged", "paragraph_id": "para_583" }, { "text": "for the first year and severely reduced rent for the second.", "paragraph_id": "para_584" }, { "text": "¶ 94 The Director found it significant that there were several prohibitions in the clauses", "paragraph_id": "para_585" }, { "text": "requiring crime-free premises and the pet addendum. Again, these are reasonable provisions and", "paragraph_id": "para_586" }, { "text": "help establish the occupant in a supportive tenancy so that transitioning to a commercial tenancy", "paragraph_id": "para_587" }, { "text": "or home ownership might be easier. Moreover, this crime-free provision is required by local laws.", "paragraph_id": "para_588" }, { "text": "We take judicial notice that Pekin City Code section 6-10-9, titled “Crime-free lease addendum,”", "paragraph_id": "para_589" }, { "text": "provides that, “No owner of non-owner-occupied housing may rent, lease, or authorizing", "paragraph_id": "para_590" }, { "text": "occupancy of any non-owner-occupied housing without requiring the occupant or occupants to", "paragraph_id": "para_591" }, { "text": "sign a crime-free lease addendum, regardless of whether any formal written lease is executed.”", "paragraph_id": "para_592" }, { "text": "Pekin City Code § 6-10-9 (amended May 28, 2019); see Department of Human Services v. Porter,", "paragraph_id": "para_593" }, { "text": "396 Ill. App. 3d 701, 725 (2009) (“[N]otwithstanding section 3-110 [of the Administrative Review", "paragraph_id": "para_594" }, { "text": "Law (735 ILCS 5/3-110 (West 2008)), prohibiting consideration of new evidence], documents", "paragraph_id": "para_595" }, { "text": "containing readily verifiable facts may be judicially noticed if taking judicial notice will ‘aid in", "paragraph_id": "para_596" }, { "text": "- 25 -", "paragraph_id": "para_597" }, { "text": "the efficient disposition of a case.’ Muller v. Zollar, 267 Ill. App. 3339, 341 *** (1994).”). Placing", "paragraph_id": "para_598" }, { "text": "reasonable restrictions on a tenant’s use of the property does not alter its charitable use, especially", "paragraph_id": "para_599" }, { "text": "where, as here, the property is being used in furtherance of a program designed to help low-income", "paragraph_id": "para_600" }, { "text": "individuals transition to improved housing and the “restriction” is required by law.", "paragraph_id": "para_601" }, { "text": "¶ 95 The evidence presented shows that the ROC Team consulted with similar", "paragraph_id": "para_602" }, { "text": "organizations and found that most imposed requirements and consequences on their tenants. The", "paragraph_id": "para_603" }, { "text": "Church decided to craft a written agreement spelling out the parties’ relative rights and obligations,", "paragraph_id": "para_604" }, { "text": "a practice which offers clarity to the arrangement. Any conditions on the use of the property cannot", "paragraph_id": "para_605" }, { "text": "be said to constitute a restriction as contemplated by Korzen and its progeny. Each condition is not", "paragraph_id": "para_606" }, { "text": "only reasonable (or legally mandated), but it also advances the overall goal of preparing the tenant", "paragraph_id": "para_607" }, { "text": "to transition to independent housing (likely involving similar lease provisions). The terms of the", "paragraph_id": "para_608" }, { "text": "arrangement remain markedly favorable to the resident of the property.", "paragraph_id": "para_609" }, { "text": "¶ 96 vi. Use Primarily for Charitable Purposes", "paragraph_id": "para_610" }, { "text": "¶ 97 We now turn to the requirement that the Church’s use of the property was primarily", "paragraph_id": "para_611" }, { "text": "for charitable purposes. Although this factor is the final part of the Korzen assessment, the", "paragraph_id": "para_612" }, { "text": "Department treats it as a stand-alone consideration. See Eden Retirement Center, 213 Ill. 2d at 287.", "paragraph_id": "para_613" }, { "text": "Section 15-65 of the Tax Code provides that, “[a]ll property of [an institution of public charity] is", "paragraph_id": "para_614" }, { "text": "exempt when actually and exclusively used for charitable or beneficent purposes, and not leased", "paragraph_id": "para_615" }, { "text": "or otherwise used with a view to profit.” 35 ILCS 200/15-65 (West 2020).", "paragraph_id": "para_616" }, { "text": "¶ 98 The Director’s decision is singularly focused on the tenant’s use of the property as", "paragraph_id": "para_617" }, { "text": "a single-family residence, assuming that this overrides the Church’s charitable act in making the", "paragraph_id": "para_618" }, { "text": "property available to families in need at a greatly reduced cost. The Department concedes that", "paragraph_id": "para_619" }, { "text": "“[r]ent collection alone does not defeat a charitable exemption,” but it argues that the “lease", "paragraph_id": "para_620" }, { "text": "- 26 -", "paragraph_id": "para_621" }, { "text": "payments and other financial responsibilities on the tenant [are] something not typically the", "paragraph_id": "para_622" }, { "text": "hallmark of charity.” But the question here is not whether the Charis Place project is a typical", "paragraph_id": "para_623" }, { "text": "charity, but whether it is charity nonetheless. Surely charity can take many forms, but in looking", "paragraph_id": "para_624" }, { "text": "at the situation myopically, the Department overlooks the substantial benefits to the tenant and the", "paragraph_id": "para_625" }, { "text": "costs to the Church.", "paragraph_id": "para_626" }, { "text": "¶ 99 The charitable act here is the provision of reduced-cost housing to individuals in", "paragraph_id": "para_627" }, { "text": "need of assistance and assistance in the transition to a more self-sustaining lifestyle. To simply", "paragraph_id": "para_628" }, { "text": "focus on the tenant’s use of the property as a single-family residence is shortsighted and overlooks", "paragraph_id": "para_629" }, { "text": "the Church’s use of the property: to promote the larger goals of its ministry. Charis Place is without", "paragraph_id": "para_630" }, { "text": "question a money-losing proposition for the Church, as it will receive only a small fraction of the", "paragraph_id": "para_631" }, { "text": "rent it might charge if the property were marketed commercially. The Church sustains that loss", "paragraph_id": "para_632" }, { "text": "explicitly for the benefit of the family, which learns the skills necessary to move toward housing", "paragraph_id": "para_633" }, { "text": "independence. It is a cramped view of charity to think that only giving a man a fish can constitute", "paragraph_id": "para_634" }, { "text": "charity, while teaching him to fish cannot. It has long been recognized that assisting those in need", "paragraph_id": "para_635" }, { "text": "“ ‘to establish themselves for life’ ” is a charitable activity. Crerar v. Williams, 145 Ill. 625, 643", "paragraph_id": "para_636" }, { "text": "(1893) (quoting Jackson v. Phillips, 96 Mass. 539, 556 (1867)).", "paragraph_id": "para_637" }, { "text": "¶ 100 It is well settled that property satisfies the exclusive use requirement if it is", "paragraph_id": "para_638" }, { "text": "primarily used for the exempted purpose, even though it is used for a secondary or ancillary one.", "paragraph_id": "para_639" }, { "text": "Resurrection Lutheran Church v. Department of Revenue, 212 Ill. App. 3d 964, 972 (1991). The", "paragraph_id": "para_640" }, { "text": "test is whether the primary purpose of the property is charitable or whether it is the making of", "paragraph_id": "para_641" }, { "text": "profit and the devoting of these profits to charitable purposes. Id. (citing People v. Young Men’s", "paragraph_id": "para_642" }, { "text": "Christian Ass’n of Chicago, 365 Ill. 118, 123 (1936)). Here, Charis Place was not operated for a", "paragraph_id": "para_643" }, { "text": "profit, and it relied on the support of Church funds and donations to fill the gap. The primary use", "paragraph_id": "para_644" }, { "text": "- 27 -", "paragraph_id": "para_645" }, { "text": "of the property was the embodiment of the Church’s ministry to “transform lives for Christ through", "paragraph_id": "para_646" }, { "text": "a ministry with families in transition by providing housing, spiritual guidance, and other support.”", "paragraph_id": "para_647" }, { "text": "Any use of the property as a single-family residence should only be viewed in the context of the", "paragraph_id": "para_648" }, { "text": "Church’s charitable purpose.", "paragraph_id": "para_649" }, { "text": "¶ 101 In Highland Park Women’s Club v. Department of Revenue, 206 Ill. App. 3d 447,", "paragraph_id": "para_650" }, { "text": "454, 464 (1990), the court held that the property at issue (Ravinia Park) was operated as “a", "paragraph_id": "para_651" }, { "text": "charitable organization engaged in the promotion of the arts, including music, dance, and theater,", "paragraph_id": "para_652" }, { "text": "by putting on performances at the Park and making the performances readily available to the public", "paragraph_id": "para_653" }, { "text": "through low admission prices,” and its Opportunity Program, which brought in disadvantaged", "paragraph_id": "para_654" }, { "text": "youths, inner-city groups, senior citizens, and disabled persons. The court found that “fostering", "paragraph_id": "para_655" }, { "text": "appreciation of the arts through the performances on the premises” was the primary purpose of", "paragraph_id": "para_656" }, { "text": "that parcel of land. Id. at 464. The court did not focus on the simple fact that the land was a park", "paragraph_id": "para_657" }, { "text": "where performances occurred. It looked instead to what the performances supported, which was", "paragraph_id": "para_658" }, { "text": "public charity. The fact that there might be other for-profit music venues did not defeat the", "paragraph_id": "para_659" }, { "text": "charitable nature of the venue in question, just as the existence of other residential properties leased", "paragraph_id": "para_660" }, { "text": "for profit does not defeat the essential charitable nature of Charis Place.", "paragraph_id": "para_661" }, { "text": "¶ 102 vii. Consideration of All Factors", "paragraph_id": "para_662" }, { "text": "¶ 103 The consideration of all factors, including the final factor exploring the property’s", "paragraph_id": "para_663" }, { "text": "charitable use, leaves us with the firm conviction that the Director’s denial of a charitable use", "paragraph_id": "para_664" }, { "text": "exemption for the Church’s Charis Place property was clear error. The Director’s determination", "paragraph_id": "para_665" }, { "text": "must be reversed.", "paragraph_id": "para_666" }, { "text": "¶ 104 3. Exemptions Under Section 15-40—Religious Purposes", "paragraph_id": "para_667" }, { "text": "- 28 -", "paragraph_id": "para_668" }, { "text": "¶ 105 Because we have determined that the Church’s request for an exemption for the", "paragraph_id": "para_669" }, { "text": "2021 tax year can be resolved on the basis that it is entitled to a charitable exemption, we need not", "paragraph_id": "para_670" }, { "text": "address the alternative contention that the property qualifies for a religious exemption.", "paragraph_id": "para_671" }, { "text": "¶ 106 III. CONCLUSION", "paragraph_id": "para_672" }, { "text": "¶ 107 For the reasons stated, we affirm the circuit court’s decision. The Director’s", "paragraph_id": "para_673" }, { "text": "decision to deny the Church’s claimed property tax exemption is reversed.", "paragraph_id": "para_674" }, { "text": "¶ 108 Circuit court judgment affirmed.", "paragraph_id": "para_675" }, { "text": "¶ 109 Director’s decision reversed.", "paragraph_id": "para_676" }, { "text": "¶ 110 JUSTICE DeARMOND, dissenting:", "paragraph_id": "para_677" }, { "text": "¶ 111 I respectfully dissent because I believe we lack jurisdiction to provide the relief", "paragraph_id": "para_678" }, { "text": "granted. Although neither party questions our jurisdiction, we have an independent duty to", "paragraph_id": "para_679" }, { "text": "examine our jurisdiction and dismiss this appeal if jurisdiction is lacking. MidFirst Bank v.", "paragraph_id": "para_680" }, { "text": "McNeal, 2016 IL App (1st) 150465, ¶ 12. “Whether we have jurisdiction is a question of law that", "paragraph_id": "para_681" }, { "text": "we review de novo.” O’Gara v. O’Gara, 2022 IL App (1st) 210013, ¶ 29.", "paragraph_id": "para_682" }, { "text": "¶ 112 Section 3-112 of the Code of Civil Procedure provides, “A final decision, order,", "paragraph_id": "para_683" }, { "text": "or judgment of the Circuit Court, entered in an action to review a decision of an administrative", "paragraph_id": "para_684" }, { "text": "agency, is reviewable by appeal as in other civil cases.” 735 ILCS 5/3-112 (West 2024). This", "paragraph_id": "para_685" }, { "text": "means, as relevant to this case, parties may appeal a trial court’s final judgment involving an", "paragraph_id": "para_686" }, { "text": "administrative proceeding to the appellate court located in the same judicial district. Wilkey v.", "paragraph_id": "para_687" }, { "text": "Illinois Racing Board, 96 Ill. 2d 245, 249 (1983) (citing Ill. Const. 1970, art. VI, § 6). As for", "paragraph_id": "para_688" }, { "text": "appeals from nonfinal judgments involving administrative proceedings, the rules on appeals", "paragraph_id": "para_689" }, { "text": "enacted by our supreme court apply. Wilkey, 96 Ill. 2d at 249.", "paragraph_id": "para_690" }, { "text": "¶ 113 “The law is well established that unless specifically authorized by the rules of [the", "paragraph_id": "para_691" }, { "text": "- 29 -", "paragraph_id": "para_692" }, { "text": "supreme] court, the appellate court has no jurisdiction to review judgments, orders or decrees", "paragraph_id": "para_693" }, { "text": "which are not final.” (Internal quotation marks omitted.) Ikpoh, 321 Ill. App. 3d at 44. “An order", "paragraph_id": "para_694" }, { "text": "is final and appealable if it terminates the litigation between the parties on the merits or disposes", "paragraph_id": "para_695" }, { "text": "of the rights of the parties, either on the entire controversy or a separate part thereof.” (Internal", "paragraph_id": "para_696" }, { "text": "quotation marks omitted.) Ikpoh, 321 Ill. App. 3d at 44-45. “The ultimate question to be decided", "paragraph_id": "para_697" }, { "text": "in each case is whether the judgment fully and finally disposes of the rights of the parties to the", "paragraph_id": "para_698" }, { "text": "cause so that no material controverted issue remains to be determined.” (Internal quotation marks", "paragraph_id": "para_699" }, { "text": "omitted.) Ikpoh, 321 Ill. App. 3d at 45.", "paragraph_id": "para_700" }, { "text": "¶ 114 One rule from our supreme court that allows us to consider judgments that are not", "paragraph_id": "para_701" }, { "text": "final in all respects is Illinois Supreme Court Rule 304(a) (eff. Mar. 8, 2016), which provides, in", "paragraph_id": "para_702" }, { "text": "relevant part, as follows:", "paragraph_id": "para_703" }, { "text": "“If multiple parties or multiple claims for relief are involved in an action, an", "paragraph_id": "para_704" }, { "text": "appeal may be taken from a final judgement as to one or more but fewer than all", "paragraph_id": "para_705" }, { "text": "of the parties or claims only if the trial court has made an express written finding", "paragraph_id": "para_706" }, { "text": "that there is no just reason for delaying either enforcement or appeal or both.”", "paragraph_id": "para_707" }, { "text": "Here, plaintiff sought administrative review, in the trial court, of the Director’s decision", "paragraph_id": "para_708" }, { "text": "accepting the ALJ’s recommendation that plaintiff was not entitled to tax exemptions under", "paragraph_id": "para_709" }, { "text": "sections 15-40 and 15-65 of the Tax Code. The parties addressed both exemptions in the", "paragraph_id": "para_710" }, { "text": "proceedings before the court. The trial court reversed the Director’s decision, addressing only the", "paragraph_id": "para_711" }, { "text": "charitable purpose exemption under 15-65 of the Tax Code, and defendants appealed to us, the", "paragraph_id": "para_712" }, { "text": "proper appellate court. See Wilkey, 96 Ill. 2d at 249.", "paragraph_id": "para_713" }, { "text": "¶ 115 Clearly, the trial court’s order reversing the Director’s decision on the charitable", "paragraph_id": "para_714" }, { "text": "purpose exemption was final as to that claim. See Ikpoh, 321 Ill. App. 3d at 44. However, the", "paragraph_id": "para_715" }, { "text": "- 30 -", "paragraph_id": "para_716" }, { "text": "court never ruled on whether plaintiff was entitled to an exemption under section 15-40 of the", "paragraph_id": "para_717" }, { "text": "Tax Code. Thus, that claim remains pending. The fact both counts alleged an exemption does not", "paragraph_id": "para_718" }, { "text": "mean they involved the same claim for purposes of Rule 304(a). Rather, when a complaint seeks", "paragraph_id": "para_719" }, { "text": "different bases for recovery, a ruling as to fewer than all those bases is not final and cannot be", "paragraph_id": "para_720" }, { "text": "appealed absent a Rule 304(a) finding. See Heinrich v. Peabody International Corp., 99 Ill. 2d", "paragraph_id": "para_721" }, { "text": "344, 348 (1984) (in an appeal of an order with a Rule 304(a) finding, our supreme court", "paragraph_id": "para_722" }, { "text": "observed, “when the bases for recovery under the counts that are dismissed are different than", "paragraph_id": "para_723" }, { "text": "those under the counts left standing [because, among other reasons, they derive from different", "paragraph_id": "para_724" }, { "text": "statutes], the dismissal is appealable because it disposes of a distinct cause of action”).", "paragraph_id": "para_725" }, { "text": "¶ 116 Accordingly, to appeal in this case, the Department needed to ask the trial court to", "paragraph_id": "para_726" }, { "text": "enter a Rule 304(a) finding on November 8, 2024, which would have allowed us to consider only", "paragraph_id": "para_727" }, { "text": "whether plaintiff was entitled to a charitable purpose exemption. See Blumenthal v. Brewer, 2016", "paragraph_id": "para_728" }, { "text": "IL 118781, ¶ 23 (recognizing only rulings on claims that are final may be appealed under Rule", "paragraph_id": "para_729" }, { "text": "304(a) when the proper finding is made); Harreld v. Butler, 2014 IL App (2d) 131065, ¶ 14", "paragraph_id": "para_730" }, { "text": "(providing that a Rule 304(a) finding cannot be entered nunc pro tunc when the failure to enter", "paragraph_id": "para_731" }, { "text": "the finding was not a clerical error). Of course, the Department also could have asked the court", "paragraph_id": "para_732" }, { "text": "to rule on the claim for a religious purpose exemption, which, after a ruling was entered, would", "paragraph_id": "para_733" }, { "text": "have allowed us to consider both exemptions on appeal. See State Farm Fire & Casualty Co. v.", "paragraph_id": "para_734" }, { "text": "John J. Rickhoff Sheet Metal Co., 394 Ill. App. 3d 548, 556 (2009) (“Absent [a Rule 304(a)]", "paragraph_id": "para_735" }, { "text": "finding, if an order finally resolves one claim against one party, but other claims and/or other", "paragraph_id": "para_736" }, { "text": "parties remain pending, an appeal from the final order must wait until the other matters have", "paragraph_id": "para_737" }, { "text": "been resolved.”). The problem for the Department is it did neither in this case.", "paragraph_id": "para_738" }, { "text": "- 31 -", "paragraph_id": "para_739" }, { "text": "¶ 117 I suggest seeking different exemptions under the Tax Code is sufficiently akin to", "paragraph_id": "para_740" }, { "text": "seeking recovery under separate theories, so as to constitute separate claims, which would have", "paragraph_id": "para_741" }, { "text": "required a Rule 304(a) finding. Here, the bases for recovery—exemptions for religious and", "paragraph_id": "para_742" }, { "text": "charitable purposes—were different. See Cunningham v. Brown, 22 Ill. 2d 23, 25 (1961) (stating", "paragraph_id": "para_743" }, { "text": "that where the bases for recovery are different, it does not matter that recovery under one would", "paragraph_id": "para_744" }, { "text": "bar recovery of additional damages under the other). The charitable and religious exemptions are", "paragraph_id": "para_745" }, { "text": "separate bases for recovery arising from different sections of the Tax Code and no ruling was", "paragraph_id": "para_746" }, { "text": "made on the religious exemption.", "paragraph_id": "para_747" }, { "text": "¶ 118 Although the recovery sought—an exemption from property taxes—is similar, it", "paragraph_id": "para_748" }, { "text": "is nevertheless separate and distinct. What is needed to establish a religious exemption (see", "paragraph_id": "para_749" }, { "text": "Grace Community Church Assemblies of God v. Department of Revenue, 409 Ill. App. 3d 480,", "paragraph_id": "para_750" }, { "text": "487-88 (2011)) is different from what is needed to prove a charitable exemption (see Korzen, 39", "paragraph_id": "para_751" }, { "text": "Ill. 2d at 156-57). Thus, what needs to be proved to establish each exemption (each basis for", "paragraph_id": "para_752" }, { "text": "recovery) is different, and therefore, I believe the religious and charitable purposes exemptions", "paragraph_id": "para_753" }, { "text": "are separate claims for purposes of Rule 304(a). Because no Rule 304(a) finding was entered and", "paragraph_id": "para_754" }, { "text": "the religious exemption was not ruled on, I believe we lack jurisdiction over this appeal.", "paragraph_id": "para_755" }, { "text": "- 32 -", "paragraph_id": "para_756" }, { "text": "First United Methodist Church v. Department of Revenue, 2026 IL App (4th) 241539", "paragraph_id": "para_757" }, { "text": "Decision Under Review: Appeal from the Circuit Court of Tazewell County, No. 24-MR-", "paragraph_id": "para_758" }, { "text": "38; the Hon. Steven A. Kouri, Judge, presiding.", "paragraph_id": "para_759" }, { "text": "Attorneys", "paragraph_id": "para_760" }, { "text": "for", "paragraph_id": "para_761" }, { "text": "Appellant:", "paragraph_id": "para_762" }, { "text": "Kwame Raoul, Attorney General, of Chicago (Jane Elinor Notz,", "paragraph_id": "para_763" }, { "text": "Solicitor General, and Valerie Quinn, Assistant Attorney", "paragraph_id": "para_764" }, { "text": "General, of counsel), for appellants.", "paragraph_id": "para_765" }, { "text": "Attorneys", "paragraph_id": "para_766" }, { "text": "for", "paragraph_id": "para_767" }, { "text": "Appellee:", "paragraph_id": "para_768" }, { "text": "Valerie M. 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