Grace Community Church Assemblies of God v. Department of Revenue

Presiding Justice Knecht and Justice Turner concurred in the judgment and opinion.

OPINION

For the 2007 tax year, an approximately seven-acre parcel owned by plaintiff, Grace Community Church Assemblies of God, was reassessed from agricultural to commercial property. Consequently, plaintiffs property-tax liability rose from $60 per year to over $15,000 per year. Plaintiff challenged the assessment, claiming its property was exempt from taxation as it was used exclusively for religious purposes. The Sangamon County board of review agreed with plaintiff and determined the property should be…