The Illinois Constitution provides that property used primarily for religious, charitable, or school purposes is exempt from real estate taxes. But obtaining an exemption is not automatic. Not all not-for-profit organizations qualify. In fact, many organizations that are exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code are not exempt from Illinois real estate taxes.
To obtain an exemption, the property owner must file a complaint with the Board of Review of the county in which the property is located. We can prepare that complaint with the Board of Review and file it on your behalf. The complaint will be forwarded to the Illinois Department of Revenue (IDoR) for final decision. We will respond to any requests for additional information from the Board of Review or the IDoR on your behalf.
In a few cases, the IDoR will deny a property owner's request for exemption. The property owner has 60 days to file a Notice of Protest and a request for an administrative hearing with the IDoR. We are one of the only firms that has filed and pursued such protests, and our track record is excellent. More often than not, we are able to persuade the IDoR to reverse its initial denial and to grant an exemption.