An Illinois state appeals court ruled that a three-story, 16-unit apartment building owned by a missions organization and rented to missionaries temporarily home on furlough was exempt from property taxation under a state law exempting "all property used exclusively for religious purposes … including all property owned by churches or religious institutions or denominations and used in conjunction therewith as parsonages or other housing facilities provided for ministers …." Evangelical Alliance Mission v. Department of Revenue, 517 N.E.2d 1178 (Ill. App. 1987)