Form Pt 05-33 - Property Tax - Religious Ownership/use Claim printable pdf download

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim

PT 05-33

Tax Type:

Property Tax

Issue:

Religious Ownership/Use

STATE OF ILLINOIS

DEPARTMENT OF REVENUE

OFFICE OF ADMINISTRATIVE HEARINGS

SPRINGFIELD, ILLINOIS

THE DEPARTMENT OF REVENUE

)

OF THE STATE OF ILLINOIS

)

Docket No. 05-PT-0002

)

PIN 09-17-408-009

)

Tax Year 2004

FIRST CHURCH OF GOD

)

Dept. Docket No. 04-69-10

Applicant

)

RECOMMENDATION FOR DISPOSITION

Appearances: George Logan, Special Assistant Attorney General, for the Department of

Revenue of the State of Illinois; Reverend Alvin D. Dial, pro se, for First Church of God.

Synopsis:

This case concerns whether property that is located in Morgan County and owned

by First Church of God (“applicant”) qualifies for a property tax exemption for the year

2004. The applicant alleges that the property qualifies for an exemption on the basis that

it is used exclusively for religious purposes. A residence is located on the property, and

the applicant alleges that it is used as a church annex. The applicant contends that

various church activities take place on the property. The pastor’s office is also located

there, and the pastor and his wife sometimes stay in one of the bedrooms.

The

Department of Revenue (“Department”) denied the exemption because it believed that

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim