Form Pt 05-33 - Property Tax - Religious Ownership/use Claim (Page 4 of 5) in pdf

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim Page 4

All property used exclusively for religious purposes, or used exclusively

for school and religious purposes, or for orphanages and not leased or

otherwise used with a view to profit, is exempt, including all such property

owned by churches or religious institutions or denominations and used in

conjunction therewith as housing facilities provided for ministers * * *,

their spouses, children and domestic workers, performing the duties of

their vocation as ministers at such churches or religious institutions * * *.

A parsonage, convent or monastery or other housing facility shall be

considered under this Section to be exclusively used for religious purposes

when the church, religious institution, or denomination requires that the

above listed persons who perform religious related activities shall, as a

condition of their employment or association, reside in the facility. 35

ILCS 200/15-40.

In determining whether property is exempt under this provision, the primary use of the

property, rather than its incidental use, must be considered.

Illinois Institute of

Technology v. Skinner, 49 Ill. 2d 59, 65-66 (1971); People ex rel. Pearsall v. Catholic

Bishop of Chicago, 311 Ill. 11, 16 (1924). In order to qualify for the exemption, the

property must actually be used for the exempting purpose.

Illinois Institute of

Technology, supra at 64. Intention to use is not the same as actual use. Id.

It is well-established that property tax exemption provisions are strictly construed

in favor of taxation. Chicago Patrolmen’s Association v. Department of Revenue, 171

Ill. 2d 263, 271 (1996). The party claiming the exemption has the burden of clearly

proving that it is entitled to the exemption, and all doubts are resolved in favor of

taxation. Id.; City of Chicago v. Department of Revenue, 147 Ill. 2d 484, 491 (1992).

The applicant has established that the primary use of the property is for religious

purposes. The pastor testified that when he answered the questionnaire, he believed that

it was asking whether the pastor is allowed live in the house if he needs to live there (Tr.

p. 8). The Department denied the exemption because it believed that the house was a

parsonage and the pastor was not required to live there as a condition of employment (Tr.

Form Pt 05-33 - Property Tax - Religious Ownership/use Claim Page 4