ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/15-40 (2026)

Religious purposes, orphanages, or school and religious purposes

✓ current as of May 2026
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(35 ILCS 200/15-40)
    Sec. 15-40. Religious purposes, orphanages, or school and religious purposes.
    (a) Property used exclusively for:
        (1) religious purposes, or
        (2) school and religious purposes, or
        (3) orphanages
qualifies for exemption as long as it is not used with a view to profit.
    (b) Property that is owned by
        (1) churches or
        (2) religious institutions or
        (3) religious denominations
and that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption.
    A parsonage, convent or monastery or other housing facility shall be considered under this Section to be exclusively used for religious purposes when the persons who perform religious related activities shall, as a condition of their employment or association, reside in the facility.
    (c) In Cook County, whenever any interest in a property exempt under this Section is transferred, notice of that transfer must be filed with the county clerk. The chief county assessment officer shall prepare and make available a form notice for this purpose. Whenever a notice is filed, the county clerk shall transmit a copy of that recorded notice to the chief county assessment officer within 14 days after receipt.
(Source: P.A. 103-592, eff. 6-7-24.)

    
Notes of Decisions
Cited in 16 cases (1 in the last 5 years), 1998–2026 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
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Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). · cites it 4× “" Initially, no claim was made that any of the 43 subject properties might also qualify for exemption under section 15-40 of the Property Tax Code (35 ILCS 200/15-40 (West 2002)), which pertains to property used exclusively for "religious purposes," "school and religious…”
Calvary Baptist Church v. Dep't of Revenue, 812 N.E.2d 1 (Ill. App. Ct. 2004). · cites it 2× “Religious-Use Exemption Turns on Property's Primary Use Section 15-40 of the Property Tax Code (35 ILCS 200/15-40 (West 2002)) provides as follows: "Property used exclusively for * * * religious purposes * * * qualifies for exemption as long as it is not used with a view to…”
Franciscan Communities v. Hamer, 2012 IL App (2d) 110431 (Ill. App. Ct. 2012). “Section 15-40(a)(1) of the Illinois Property Tax Code (Code) (35 ILCS 200/15-40(a)(1) (West 2006)) provides, “Property used exclusively for *** religious purposes *** qualifies for exemption as long as it is not used with a view to profit.”
Magee v. Boyd, 175 So. 3d 79 (Ala. 2015). “Giving the term such a meaning may *126 have broad implications for other tax credits, deductions, and exemptions from taxation, such as the property tax exemption for property used exclusively for religious purposes (35 ILCS 200/15-40 (West 1998)) and the partial state income…”
Armenian Church of Lake Bluff v. Dep't of Revenue, 2011 IL App (1st) 102249 (Ill. App. Ct. 2011). · cites it 5× “In this appeal, the property owner contends the Department’s superseded decision was an arbitrary denial of due process, the hearing officer’s decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
Provena Covenant Med. Ctr. v. Dep't of Revenue (Ill. App. Ct. 2008). · cites it 5× “" 35 ILCS 200/15-40(a)(1) (West 2002). 2. Forfeiture In the application for exemption that it filed in December 2002, Provena never claimed an exemption for religious purposes (35 ILCS 200/15-40(a)(1) (West 2002)); it claimed an exemption only for charitable purposes (35 ILCS…”
Meridian Vill. Ass'n v. Hamer, 2014 IL App (5th) 130078 (Ill. App. Ct. 2014). “¶ 15 We turn now to the question of the appellants’ entitlement to a property tax exemption based on their “religious use” of the property.”
ARMENIAN CHURCH v. Dept. of Revenue, 956 N.E.2d 479 (Ill. App. Ct. 2011). · cites it 5× “In this appeal, the property owner contends the Department's superseded decision was an arbitrary denial of due process, the hearing officer's decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
Three Angels Broad. Network v. Dep't of Revenue (Ill. App. Ct. 2008). · cites it 3× “(TABN), appeals the decision of the Illinois Department of Revenue (the Department) to deny its application for a property tax exemption pursuant to sections 15-40 and 15-65 of the Illinois Property Tax Code (the Code) (35 ILCS 200/15-40, 15-65 (West 2000)). TABN claims that the…”
Faith Builders Church v. Dep't of Revenue (Ill. App. Ct. 2008). · cites it 3× “The Scope of the Term "Religious Purposes" Faith Builders claims an exemption under section 15-40(a) of the Code, which provides as follows: "(a) Property used exclusively for: -9- (1) religious purposes, or (2) school and religious purposes, or (3) orphanages qualifies for an…”
First United Methodist Church v. Dept of Revenue (Ill. App. Ct. 2026). · cites it 2× “The Church sought a property tax exemption for the property for tax year 2021 under sections 15-40 (religious purpose) and 15-65 (charitable purpose) of the Property Tax Code (Tax Code) (35 ILCS 200/15-40, 15-65 (West 2020)). Defendant David Harris, the director of the Illinois…”
New Holy Temple Missionary Baptist Church v. Disc. Inn, Inc. (Ill. App. Ct. 2007). · cites it 2× “]” 35 ILCS 200/15-40 (West 2004). The church presented uncontroverted evidence that the parking lot had been used solely and continuously for church purposes and without a view for profit.”
Show all 16 citing cases →
— 35 ILCS 200/15-40(a) — 5 cases
Armenian Church of Lake Bluff v. Dep't of Revenue, 2011 IL App (1st) 102249 (Ill. App. Ct. 2011). “In this appeal, the property owner contends the Department’s superseded decision was an arbitrary denial of due process, the hearing officer’s decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
Faith Builders Church v. Dep't of Revenue (Ill. App. Ct. 2008). “The Scope of the Term "Religious Purposes" Faith Builders claims an exemption under section 15-40(a) of the Code, which provides as follows: "(a) Property used exclusively for: -9- (1) religious purposes, or (2) school and religious purposes, or (3) orphanages qualifies for an…”
ARMENIAN CHURCH v. Dept. of Revenue, 956 N.E.2d 479 (Ill. App. Ct. 2011). “In this appeal, the property owner contends the Department's superseded decision was an arbitrary denial of due process, the hearing officer's decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
Church of Peace v. City of Rock Island (Ill. App. Ct. 2005).
Grace Cmty. Church Assemblies of God v. Illinois Dep't of Revenue (Ill. App. Ct. 2011).
— 35 ILCS 200/15-40(a)(1) — 3 cases
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “" Initially, no claim was made that any of the 43 subject properties might also qualify for exemption under section 15-40 of the Property Tax Code (35 ILCS 200/15-40 (West 2002)), which pertains to property used exclusively for "religious purposes," "school and religious…”
Franciscan Communities v. Hamer, 2012 IL App (2d) 110431 (Ill. App. Ct. 2012). “Section 15-40(a)(1) of the Illinois Property Tax Code (Code) (35 ILCS 200/15-40(a)(1) (West 2006)) provides, “Property used exclusively for *** religious purposes *** qualifies for exemption as long as it is not used with a view to profit.”
Provena Covenant Med. Ctr. v. Dep't of Revenue (Ill. App. Ct. 2008). “" 35 ILCS 200/15-40(a)(1) (West 2002). 2. Forfeiture In the application for exemption that it filed in December 2002, Provena never claimed an exemption for religious purposes (35 ILCS 200/15-40(a)(1) (West 2002)); it claimed an exemption only for charitable purposes (35 ILCS…”
— 35 ILCS 200/15-40(b) — 2 cases
Armenian Church of Lake Bluff v. Dep't of Revenue, 2011 IL App (1st) 102249 (Ill. App. Ct. 2011). “In this appeal, the property owner contends the Department’s superseded decision was an arbitrary denial of due process, the hearing officer’s decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
ARMENIAN CHURCH v. Dept. of Revenue, 956 N.E.2d 479 (Ill. App. Ct. 2011). “In this appeal, the property owner contends the Department's superseded decision was an arbitrary denial of due process, the hearing officer's decision was improperly based on religious criteria, and the tax exemption should be granted either because the property was primarily…”
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