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91_HB2502eng HB2502 Engrossed 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 or28monastery or other housing facility shall be considered under29this Section to be exclusively used for religious purposes30when the church, religious institution, or denomination31requires that the above listed persons who perform religiousHB2502 Engrossed -2- LRB9102502PTmbA 1related activities shall, as a condition of their employment2or association, reside in the facility.3 (Source: P.A. 84-551; 88-455.)