Cantigny Trust v. Department of Revenue

Defendant, the Department of Revenue (Department), appeals the judgment of the circuit court of Du Page County granting tax-exempt status to five parcels of land owned by the plaintiff, Cantigny Trust. The residences house the director of security and groundskeepers of the park operated by the trust. On appeal, the Department asserts that the residences are not reasonably necessary to the operation of the park.

Plaintiff operates Cantigny Park and Gardens, located on the estate of Colonel Robert R. McCormick in Du Page County. The park contains two museums, gardens, nature areas with trails,…