Residence or Church? Illinois Property Tax Exemption in Question

A village north of Chicago, Lake Bluff, is challenging the Illinois Dept. of Revenue finding that a mansion in the village had been converted to a church and was entitled to exemption from property taxes.  George Michael, the owner of the house, filed a request for exemption for the Armenian Church of Lake Bluff.  He included copies of church bulletins and other materials with the request.  Mr. Michael said that he began holding services at his house when his wife’s physical disability made it impossible for her to travel to the church they had been attending.  The village argues that the use of the house is more consistent with a residence than a church.

The real estate tax break for the Michaels’ home is worth $80,000.  In addition to challenging the exemption, the village has filed a suit seeking $115,000 in fines for failure to obtain permits to establish a church in a residential neighborhood.

See the story in the ChicagoTribune.com.  An earlier story notes that only a handful of close friends and family attend services, led by Mr. Michael who got a pastor’s degree from an online religious site.  The Diocese of the Armenian Church of America in New York has no record of the Armenian Church of Lake Bluff.

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