Benedictine Sisters of the Sacred Heart v. Department of Revenue

Defendant, the Illinois Department of Revenue (Department), appeals from the judgment of the circuit court of Du Page County reversing the Department’s denial of a religious use property tax exemption for a parcel of real estate owned by plaintiff, the Benedictine Sisters of the Sacred Heart (Benedictine Sisters). The single issue on appeal is whether the trial court erred in determining that the parcel in question, which contains three homes used as residences for the convent’s three caretakers, meets the requirements for exempt status as set forth in section 19.2 of the Revenue Act of 1939…