Schaumburg treehouse should be taxed

The courts of Illinois have a long held the position that when in doubt, the issue should be decided by taxation and the burden of tax exemption is the responsibility of the property owner.

The treehouse may have been a labor of love for the homeowner, but the $195 nightly fee indicates the owner also has a for-profit motive. The correct response for the county assessor is to inspect the property, place a value on the improvement, adding to the value of the total property.

The county assessor may consider the cost of the treehouse and the income potential of the property. In Illinois minor fences, sheds, income from a vending machine, small temporary food concessions are considered incidental income and are not placed on the property tax rolls, but barns, parking lots and other minor improvements are taxable.

The size and amenities in the treehouse indicate the structure cannot be moved or relocated easily, so I would be inclined to state the treehouse is permanently attached to the land, is rental, and is therefore taxable.

The homeowner may appeal his assessment.

Michael Rupnow

Hoffman Estates