O'Keefe Lyons & Hynes LLC

When the Illinois Department of Revenue denied exemption to a Head Start (federally-funded, free pre-school) program operating in a church on Chicago's west side, the O'Keefe law firm took on the property tax appeal pro bono. Although the Department refused to abandon its legal position that a pre-school cannot qualify for the educational exemption because it does not offer the same curriculum as a public school (i.e., grades K - 12), we presented facts to the contrary. Our exhaustive investigation produced evidence that not only does the Chicago Public Schools advocate early childhood education and direct parents to approved programs via its website, but that other such programs operating in churches are exempt from property taxation. In the face of this evidence, the Department granted the property tax exemption.