Immanuel Evangelical Lutheran Church v. Department of Revenue

Plaintiff Immanuel Evangelical Lutheran Church of Springfield (Church) appeals from an order of the circuit court of Sangamon County, affirming the decision of defendant Department of Revenue (Department) in denying an exemption from real estate taxes for a parsonage where plaintiffs minister resides. We affirm.

In April 1991, plaintiff purchased the parsonage located seven or eight blocks from the Church. Plaintiff mortgaged the parsonage to the Lutheran Church-Missouri Synod. In June 1991, plaintiff entered into a contract for deed with plaintiffs minister, the Reverend Theodore Gall, and…