[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Engrossed ] |
91_HB2502
LRB9102502PTmbA
1 AN ACT to amend the Property Tax Code by changing Section
2 15-40.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 15-40 as follows:
7 (35 ILCS 200/15-40)
8 Sec. 15-40. Religious purposes, orphanages, or school
9 and religious purposes. All property used exclusively for
10 religious purposes, or used exclusively for school and
11 religious purposes, or for orphanages and not leased or
12 otherwise used with a view to profit, is exempt, including
13 all such property owned by churches or religious institutions
14 or denominations and used in conjunction therewith as housing
15 facilities provided for ministers (including bishops,
16 district superintendents and similar church officials whose
17 ministerial duties are not limited to a single congregation),
18 their spouses, children and domestic workers, performing the
19 duties of their vocation as ministers at such churches or
20 religious institutions or for such religious denominations,
21 and including the convents and monasteries where persons
22 engaged in religious activities reside.
23 The county board must determine, by ordinance or
24 resolution, a stage in the building planning process at which
25 all property described under this Section is ascertained to
26 be used exclusively for religious purposes, school and
27 religious purposes, or orphanages. A parsonage, convent or
28 monastery or other housing facility shall be considered under
29 this Section to be exclusively used for religious purposes
30 when the church, religious institution, or denomination
31 requires that the above listed persons who perform religious
-2- LRB9102502PTmbA
1 related activities shall, as a condition of their employment
2 or association, reside in the facility.
3 (Source: P.A. 84-551; 88-455.)