Most Worshipful Grand Lodge of Ancient Free & Accepted Masons v. Department of Revenue

In November 2003, plaintiffs, the Most Worshipful Grand Lodge of Ancient Free and Accepted Masons of the State of Illinois and the Illinois Masonic Home (collectively, the Lodge), filed an application for a nonhomestead property-tax exemption for 2003, pursuant to sections 15 — 65 and 15 — 125 of the Property Tax Code (35 ILCS 200/15 — 65, 15 — 125 (West 2002)). In January 2004, defendants, the Department of Revenue of the State of Illinois and Brian A. Hamer (collectively, the Department), denied the application. The Lodge later filed a petition under section 8 — 35 of the Code (35 ILCS…