Form Pt 05-33 - Property Tax - Religious Ownership/use Claim (Page 3 of 5) in pdf

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim Page 3

7. When someone from the church wants to use the kitchen of the house to

prepare a meal, such as for a wedding reception or fellowship dinner, the pastor and his

wife must give the church members access to the kitchen. (Tr. p. 8; Applicant’s Ex. #2)

8. The dining room, living room, and basement are used for Sunday school,

fellowship and counseling. The dining room contains bulletin boards that are used for

church notices. (Applicant’s Ex. #2; Tr. pp. 10-12, 16)

9. The pastor is not required to stay in the house if he desires to live somewhere

else, but the house is always used for church purposes. When the pastor and his wife

travel, other people, such as summer interns for the church, live at the house. (Tr. pp. 11-

13)

10. Sometimes the elders of the church ask the pastor and his wife to return to

their home in Illiopolis for a couple days so that church members can use the house. (Tr.

p. 14)

11. One of the bedrooms is used for the pastor’s office. Church members may

use that room, including the computer. None of the furnishings in the house, including

the computer, belong to the pastor or his wife. (Applicant’s Ex. #2; Tr. pp. 9-10, 15-16)

12. The bedroom used by the pastor and his wife is approximately 120 square

feet. The first floor of the house is approximately 900 square feet, and the house has a

full basement. (Dept. Ex. #1; Tr. pp. 18-19)

CONCLUSIONS OF LAW:

The applicant has requested an exemption from property tax pursuant to section

15-40 of the Property Tax Code (35 ILCS 200/1-1 et seq.), which provides in part as

follows:

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim Page 3