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CUEVAS v. BERRIOS

Nos. 1-15-1318, 1-16-0602 cons.

2017 IL App (1st) 151318

DANIEL CUEVAS, Plaintiff-Appellant, v. JOSEPH BERRIOS, in His Official Capacity as Assessor of Cook County; and THE DEPARTMENT OF ERRONEOUS HOMESTEAD EXEMPTION ADMINISTRATIVE HEARINGS, Defendants-Appellees. DANIEL CUEVAS, Plaintiff-Appellee, v. JOSEPH BERRIOS, in His Official Capacity as Assessor of Cook County; MARIA PAPPAS, in Her Official Capacity as Treasurer of Cook County; DENNIS MICHAEL FLEMING, in His Official Capacity as Administrative Law Judge; and THE DEPARTMENT OF ERRONEOUS HOMESTEAD EXEMPTION ADMINISTRATIVE HEARINGS, Defendants-Appellants.

Appellate Court of Illinois, First District, Sixth Division.

Filed March 31, 2017.

Attorney(s) appearing for the Case

Marshal P. Morris , of Marshal P. Morris, LLC, and Larry D. Drury , of Larry D. Drury, Ltd., both of Chicago, for appellant.

Anita M. Alvarez , State's Attorney, of Chicago ( Donald J. Pechous , Benjamin R. Bilton , Margarett Zilligen , Assistant State's Attorneys, of counsel), for appellees.

Justices Cunningham and Rochford concurred in the judgment and opinion.

OPINION

¶ 1 Illinois law allows property owners to claim a partial exemption, commonly known as the "homestead exemption," from real estate taxes for their primary residence. Plaintiff Daniel Cuevas claimed homestead exemptions on 11 different properties which he owned...

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