100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1593
 
Introduced 2/9/2017, by Sen. Karen McConnaughay
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 200/15-125
30 ILCS 805/8.41 new

     Amends the Property Tax Code. Provides that parking areas owned by religious institutions, when leased or rented to a municipality for the purpose of providing free public parking, are exempt. Effective immediately.
  


LRB100 10186 HLH 20367 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
SB1593LRB100 10186 HLH 20367 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 15-125 as follows:
 


6    (35 ILCS 200/15-125)




7    Sec. 15-125. Parking areas. 
8    (a) Parking areas, not leased
or used for profit other than 
9those lease or rental agreements subject to subsection (b) of 
10this Section, when used as a
part of a use for which an 
11exemption is provided by this Code and owned by
any school 
12district, non-profit hospital, school, or religious or

13charitable institution which meets the qualifications for 
14exemption, are
exempt.

15    (b) Parking areas owned by any religious institution that 
16meets the qualifications for exemption, when leased or rented 
17to a mass transportation entity for the limited free parking of 
18the commuters of the mass transportation entity, are exempt.

19    (c) Parking areas owned by any religious institution that 
20meets the qualifications for exemption, when leased or rented 
21to a municipality for the purpose of providing free public 
22parking, are exempt, so long as the lease is for no more than 
23nominal consideration.  For purposes of this Section, 
 
 
SB1593- 2 -LRB100 10186 HLH 20367 b

1maintenance and insurance of the parking areas by the 
2municipality shall be considered nominal consideration. 
3(Source: P.A. 93-1038, eff. 6-1-05.)

 
4    Section 90. The State Mandates Act is amended by adding 
5Section 8.41 as follows:
 
6    (30 ILCS 805/8.41 new)
7    Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8 
8of this Act, no reimbursement by the State is required for the 
9implementation of any mandate created by this amendatory Act of 
10the 100th General Assembly.
 
 
11    Section 99. Effective date. This Act takes effect upon 
12becoming law.