dissenting:
I respectfully dissent. I agree with the majority that section 20 — 19 of the Probate Act (755 ILCS 5/20—19 (West 2006)) requires that a testator expressly provide that real estate taxes are to be paid out of an estate or else the devisee must assume the responsibility to pay them. However, in trying to effect the testator’s intent, as we are required to do, I believe the intent of the testator, Dr. Matthews, was made clear in this case.
Article V, paragraph (e), of the will, in pertinent part, provides as follows:
“Article V I give my Executor or Successor-Executor the following powers and discretions, in each case to be exercisable without court order:
(e) To pay all governmental charges, taxes or liens imposed upon my estate or upon the interest of any and all beneficiaries hereunder by any law of any state, foreign state or federal government, relating to the transfer of property by descent or devise, and I do further direct that all such charges, taxes and liens be considered and treated as expenses and costs of administering my estate and be paid out of the same before distribution thereof.”
The majority concludes that since real estate or taxes on real estate are not specifically mentioned, there is no intent to include real estate taxes. I disagree. The majority relies on In re Estate of Light, 385 Ill. App. 3d 196 (2008), in support of its conclusion. In Light, the executor was directed to pay “ ‘all taxes assessed or imposed against my estate or against any beneficiary of my estate.’ ” Id. at 201. The attorney who drafted the will testified that this was “ ‘boilerplate’ ” language intended to cover the state inheritance tax and the federal estate tax, not real estate taxes. Id. at 198. This court determined that the language in Light was not sufficient because the real estate taxes were assessed and imposed against the real property, not against the estate or the beneficiaries. Id. at 201.
In Griffin v. Gould, 72 Ill. App. 3d 747, 752 (1979), this court held that something more than the general phrase “ ‘all indebtedness owed by me at the time of my death’ ” is required to satisfy the express provision required by section 20 — 19. However, this court also rejected the argument that the testator must use a specific term or phrase in order to “expressly provide” for the assumption of real estate tax liability by the estate as required by section 20 — 19. Id.
It is my view that the language in this case can be distinguished from the language in both Light and Griffin. In both of those cases, the language was general and, as one attorney testified, “boilerplate.” Here, the will provided that any taxes imposed on the estate or on any interest of any beneficiary, relating to the transfer of property by descent or devise, which includes real property, should be paid by the estate. The real estate taxes were imposed on real property, an interest of one of the beneficiaries. Moreover, it is unlikely that Dr. Matthews had the intent to devise a parcel in Sarasota, Florida, to his “friend” Kenneth Radamacker and simultaneously saddle him with over $37,000 in delinquent real estate taxes. One would hardly intend to do so to a “friend.”
We are also without the benefit of the transcript of the hearing below, so we do not know what evidence was considered by the circuit court in reaching its conclusion that the will expressly provided for the payment of real estate taxes by the estate. As the majority correctly notes, the appellant bears the burden of providing a sufficiently complete record to allow for meaningful review, and in the absence of such a record, this court will resolve all insufficiencies against the appellant and presume the ruling below had a sufficient legal and factual basis. For these reasons, I would affirm the judgment of the circuit court.