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| [ House Amendment 001 ] |
91_HB3169enr HB3169 Enrolled LRB9111370SMdv 1 AN ACT concerning fraternal organizations. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by adding a 5 Division 13 heading to Article 10 and by adding Section 6 10-350 as follows: 7 (35 ILCS 200/Art. 10, Div 13 heading new) 8 DIVISION 13. FRATERNAL ORGANIZATION PROPERTY 9 (35 ILCS 200/10-350 new) 10 Sec. 10-350. Fraternal organization assessment freeze. 11 (a) For the taxable year 2001 and thereafter, the 12 assessed value of real property owned and used by a fraternal 13 organization chartered by the State of Illinois prior to 14 1900, or its subordinate organization or entity, (i) that 15 prohibits gambling and the use of alcohol on the property, 16 (ii) that is an exempt entity under Section 501(c)(10) of the 17 Internal Revenue Code, and (iii) whose members provide, 18 directly or indirectly, financial support for charitable 19 works, which may include medical care, drug rehabilitation, 20 or education, shall be established by the chief county 21 assessment officer as follows: 22 (1) if the property meets the qualifications set 23 forth in this Section on January 1, 2001 and on January 1 24 of each subsequent assessment year, for assessment year 25 2001 and each subsequent assessment year, the final 26 assessed value of the property shall be 15% of the final 27 assessed value of the property for the assessment year 28 2000; or 29 (2) if the property first meets the qualifications 30 set forth in this Section on January 1 of any assessment HB3169 Enrolled -2- LRB9111370SMdv 1 year after assessment year 2001 and on January 1 of each 2 subsequent assessment year, for that first assessment 3 year and each subsequent assessment year, the final 4 assessed value shall be 15% of the final assessed value 5 of the property for the assessment year in which the 6 property first meets the qualifications set forth in this 7 Section. 8 If, in any year, additions or improvements are made to 9 property subject to assessment under this Section and the 10 additions or improvements would increase the assessed value 11 of the property, then 15% of the final assessed value of the 12 additions or improvements shall be added to the final 13 assessed value of the property for the year in which the 14 additions or improvements are completed and for all 15 subsequent years that the property is eligible for assessment 16 under this Section. 17 (b) For purposes of this Section, "final assessed value" 18 means the assessed value after final board of review action. 19 (c) Fraternal organizations whose property is assessed 20 under this Section must annually submit an application to the 21 chief county assessment officer on or before (i) January 31 22 of the assessment year in counties with a population of 23 3,000,000 or more and (ii) December 31 of the assessment year 24 in all other counties. The initial application must contain 25 the information required by the Department of Revenue, which 26 shall prepare the form, including: 27 (1) a copy of the organization's charter from the 28 State of Illinois, if applicable; 29 (2) the location or legal description of the 30 property on which is located the principal building for 31 the organization, including the PIN number, if available; 32 (3) a written instrument evidencing that the 33 organization is the record owner or has a legal or 34 equitable interest in the property; HB3169 Enrolled -3- LRB9111370SMdv 1 (4) an affidavit that the organization is liable 2 for paying the real property taxes on the property; and 3 (5) the signature of the organization's chief 4 presiding officer. 5 Subsequent applications shall include any changes in the 6 initial application and shall affirm the ownership, use, and 7 liability for taxes for the year in which it is submitted. 8 All applications shall be notarized. 9 (d) This Section does not apply to parcels exempt from 10 property taxes under this Code. 11 Section 10. The State Mandates Act is amended by adding 12 Section 8.24 as follows: 13 (30 ILCS 805/8.24 new) 14 Sec. 8.24. Exempt mandate. Notwithstanding Sections 6 15 and 8 of this Act, no reimbursement by the State is required 16 for the implementation of any mandate created by this 17 amendatory Act of the 91st General Assembly. 18 Section 99. Effective Date. This Act takes effect on 19 January 1, 2001.