Lutheran Child & Family Services v. Department of Revenue

The defendant, the Illinois Department of Revenue (Department), appeals from the judgment of the circuit court which reversed the Department’s denial of a property tax exemption for two buildings on a parcel of real estate owned by the plaintiff, the Lutheran Child and Family Services of Illinois (LCFS), a not-for-profit corporation organized to provide social services. The sole issue on appeal is whether the trial court erred when it determined that the buildings in question, the residence of the superintendent of grounds and an apartment building for six staff members, met the requirements…