Faith Christian Fellowship of Chicago, Illinois, Inc. v. Department of Revenue

This is an administrative review action in which plaintiffs, the Faith Christian Fellowship of Chicago, Illinois, Inc. (FCF), and the Colonial Bank and Trust Company, as trustee of trust number 872 (Colonial), appeal the circuit court’s affirmance of a decision by the Illinois Department of Revenue (Department), which denied plaintiffs a property tax exemption for certain vacant lots used for parking by FCF’s congregation. The Department also appealed a portion of the circuit court’s decision and the appeals were consolidated.

The facts are not in dispute. FCF is a religious organization,…