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Illinois Compiled Statutes

35 ILCS 200/23-25 (2026)

Tax exempt property; restriction on judicial determinations

✓ current as of May 2026
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(35 ILCS 200/23-25)
    Sec. 23-25. Tax exempt property; restriction on judicial determinations.
    (a) No taxpayer may file an objection as provided in Section 21-175 or Section 23-10 on the grounds that the property is exempt from taxation, or otherwise seek a judicial determination as to tax exempt status, except as provided in Section 8-40 and except as otherwise provided in this Section and Section 14-25 and Section 21-175.
    (b) Nothing in this Section shall affect the right of a governmental agency to seek a judicial determination as to the exempt status of property for those years during which eminent domain proceedings were pending before a court, once a certificate of exemption for the property is obtained by the governmental agency under Section 8-35 or Section 8-40.
    (c) This Section shall not apply to exemptions granted under Sections 15-165 through 15-180.
    (d) The limitation in this Section shall not apply to court proceedings relating to an exemption for the 1985 assessment year and preceding assessment years. However, an order entered in any such proceeding shall not preclude the necessity of applying for an exemption for 1986 or later assessment years in the manner provided by Section 16-70 or 16-130.
    (e) The limitation in this Section shall not apply to court proceedings to establish an exemption for any specific assessment year, provided that the plaintiff or its predecessor in interest in the property has established an exemption for any subsequent or prior assessment year on grounds comparable to those alleged in the court proceedings. For purposes of this subsection, the exemption for a subsequent or prior year must have been determined under Section 8-35 or a prior similar law by the Department or a predecessor agency, or under Section 8-40. Court proceedings permitted by this subsection may be initiated while proceedings for the subsequent or prior year under Section 16-70, 16-130, 8-35, or 8-40 are still pending, but judgment shall not be entered until the proceedings under Section 8-35 or 8-40 have terminated.
(Source: P.A. 89-126, eff. 7-11-95; 90-679, eff. 7-31-98.)

    
Notes of Decisions
Cited in 8 cases (3 in the last 5 years), 2009–2023 · leading case: The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023).
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The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). · cites it 4× “It merely lifts the limitation that subsection (a) (35 ILCS 200/23-25(a) ( West 2006 )) imposes (or, more precisely, lifts the limitation if the conditions in subsection (e) are fulfilled).”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 4× “See 35 ILCS 200/23-25(a) (referring to section 8-40 (35 ILCS 200/8-40 (West 2014))).”
The Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2017). “Plaintiff brought the action pursuant to section 23-25(e) of the Code ( 35 ILCS 200/23-25(e) (West 2010)). ¶ 6 In November 2011, plaintiff filed its third amended complaint.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 4× “308(a) (eff. Feb. 1, 1994)), requesting guidance on the meaning of the statutory phrase "court proceedings to establish an exemption," in section 23-25(e) of the Code (35 ILCS 200/23-25(e) (West 2008)).”
Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2018). “Plaintiff brought the action pursuant to section 23-25(e) of the Code (35 ILCS 200/23-25(e) (West 2010)). ¶6 In November 2011, plaintiff filed its third amended complaint.”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). · cites it 21× “1(a) is as follows: "Does the term 'court proceedings to establish an exemption[,]' in [section] 23-25(e) of the *** Code [(35 ILCS 200/23-25(e) (West 2006)),] refer to *** a cause of action, not otherwise specifically provided for by the *** Code, to establish a tax exemption…”
Cantway v. Will Cnty. Collector, 2021 IL App (3d) 190372-U (Ill. App. Ct. 2021). “More specifically, Collector Timothy Brophy, asserted that section 23-25 of the Illinois Property Tax Code (35 ILCS 200/23-25 (West 2018)) prohibited plaintiff’s challenge absent specific exceptions found in sections 8-40, 23-25, 14-25, or 21-75 of the tax code.”
Cantway v. Will Cnty. Collector, 2021 IL App (3d) 200319-U (Ill. App. Ct. 2021). “In the motion, defendant argued that pursuant to section 23-25 of the Property Tax Code (Code) (35 ILCS 200/23-25 (West 2020)), plaintiff could not object on grounds that his property was exempt from taxation or seek a judicial determination as to tax exempt status unless a…”
— 35 ILCS 200/23-25(a) — 3 cases
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “It merely lifts the limitation that subsection (a) (35 ILCS 200/23-25(a) ( West 2006 )) imposes (or, more precisely, lifts the limitation if the conditions in subsection (e) are fulfilled).”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “See 35 ILCS 200/23-25(a) (referring to section 8-40 (35 ILCS 200/8-40 (West 2014))).”
Carle Found. v. Illinois Dep't of Revenue (Ill. App. Ct. 2009). “1(a) is as follows: "Does the term 'court proceedings to establish an exemption[,]' in [section] 23-25(e) of the *** Code [(35 ILCS 200/23-25(e) (West 2006)),] refer to *** a cause of action, not otherwise specifically provided for by the *** Code, to establish a tax exemption…”
— 35 ILCS 200/23-25(e) — 6 cases
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “It merely lifts the limitation that subsection (a) (35 ILCS 200/23-25(a) ( West 2006 )) imposes (or, more precisely, lifts the limitation if the conditions in subsection (e) are fulfilled).”
The Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2017). “Plaintiff brought the action pursuant to section 23-25(e) of the Code ( 35 ILCS 200/23-25(e) (West 2010)). ¶ 6 In November 2011, plaintiff filed its third amended complaint.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “See 35 ILCS 200/23-25(a) (referring to section 8-40 (35 ILCS 200/8-40 (West 2014))).”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “308(a) (eff. Feb. 1, 1994)), requesting guidance on the meaning of the statutory phrase "court proceedings to establish an exemption," in section 23-25(e) of the Code (35 ILCS 200/23-25(e) (West 2008)).”
Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2018). “Plaintiff brought the action pursuant to section 23-25(e) of the Code (35 ILCS 200/23-25(e) (West 2010)). ¶6 In November 2011, plaintiff filed its third amended complaint.”
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