Is this the same residence that he was claiming was a non-profit center?
Yup.
January 2007 USA Today reported on Emanuel and his wife’s tax-exempt "foundation" (operated out of their Chicago residence). The tax-exempt "Rahm Emanuel and Amy Rule Charitable Trust" was formed in 2002, when the 4-term Chicagoan was first elected to Congress. At one point the Emanuels did not pay real estate taxes b/c their residence is listed as the tax-exempt foundation's "office."
USA TODAY reported that according to the Cook County Assessor’s website multi-millionaire Rahm Emanuel's Chicago home doesn’t exist.......there was no public record of Emanuel ever paying property taxes on this home. Illinois Review was unable to locate any evidence that Emanuel--- a multi-millionaire---was paying taxes.