Lutheran Affiliated Senior Housing Not Entitled To Property Tax Exemption

In Meridian Village Association v. Hamer, (IL App., March 28, 2014), an Illinois appeals court upheld the Illinois Department of Revenue's denial of a property tax exemption to a senior housing facility that was affiliate with Lutheran Senior Services.  It found that appellants had not shown their property is used exclusively for charitable purposes, nor is it used exclusively for religious purposes:

While the retirement community allows members of the Lutheran Church an opportunity to act out and evangelize their religion in the context of caring for seniors, the operation of the facility is not necessary to promote their religion, because that can be accomplished through other means. Other than caring for the elderly in a faith-inspired manner, there was little evidence of actual religious activity on the property.