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91_SB1420
LRB9111482SMdv
1 AN ACT to amend the Property Tax Code by changing
2 Sections 15-5 and 15-60.
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 Sections 15-5 and 15-60 as follows:
7 (35 ILCS 200/15-5)
8 Sec. 15-5. Creation of exemptions. Any person wishing
9 to claim an exemption for the first time, other than a
10 homestead exemption under Sections 15-165 through 15-180 or
11 an exemption for taxing district property under Section
12 15-60, shall file an application with the county board of
13 review or board of appeals, following the procedures of
14 Section 16-70 or 16-130.
15 (Source: P.A. 88-455.)
16 (35 ILCS 200/15-60)
17 Sec. 15-60. Taxing district property. All property
18 belonging to any county or municipality used exclusively for
19 the maintenance of the poor is exempt, as is all property
20 owned by a taxing district that is being held for future
21 expansion or development, except if leased by the taxing
22 district to lessees for use for other than public purposes.
23 Also exempt are:
24 (a) all swamp or overflowed lands belonging to any
25 county;
26 (b) all public buildings belonging to any county,
27 township, or municipality, with the ground on which the
28 buildings are erected;
29 (c) all property owned by any municipality located
30 within its incorporated limits. Any such property leased by
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1 a municipality shall remain exempt, and the leasehold
2 interest of the lessee shall be assessed under Section 9-195
3 of this Act, (i) for a lease entered into on or after January
4 1, 1994, unless the lease expressly provides that this
5 exemption shall not apply; (ii) for a lease entered into on
6 or after the effective date of Public Act 87-1280 and before
7 January 1, 1994, unless the lease expressly provides that
8 this exemption shall not apply or unless evidence other than
9 the lease itself substantiates the intent of the parties to
10 the lease that this exemption shall not apply; and (iii) for
11 a lease entered into before the effective date of Public Act
12 87-1280, if the terms of the lease do not bind the lessee to
13 pay the taxes on the leased property or if, notwithstanding
14 the terms of the lease, the municipality has filed or
15 hereafter files a timely exemption petition or complaint with
16 respect to property consisting of or including the leased
17 property for an assessment year which includes part or all of
18 the first 12 months of the lease period. The foregoing
19 clause (iii) added by Public Act 87-1280 shall not operate to
20 exempt property for any assessment year as to which no timely
21 exemption petition or complaint has been filed by the
22 municipality or as to which an administrative or court
23 decision denying exemption has become final and
24 nonappealable. For each assessment year or portion thereof
25 that property is made exempt by operation of the foregoing
26 clause (iii), whether such year or portion is before or after
27 the effective date of Public Act 87-1280, the leasehold
28 interest of the lessee shall, if necessary, be considered
29 omitted property for purposes of this Act;
30 (d) all property owned by any municipality located
31 outside its incorporated limits but within the same county
32 when used as a tuberculosis sanitarium, farm colony in
33 connection with a house of correction, or nursery, garden, or
34 farm, or for the growing of shrubs, trees, flowers,
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1 vegetables, and plants for use in beautifying, maintaining,
2 and operating playgrounds, parks, parkways, public grounds,
3 buildings, and institutions owned or controlled by the
4 municipality; and
5 (e) all property owned by a township and operated as
6 senior citizen housing under Sections 35-50 through 35-50.6
7 of the Township Code.
8 All property owned by any municipality outside of its
9 corporate limits is exempt if used exclusively for municipal
10 or public purposes.
11 For purposes of this Section, "municipality" means a
12 municipality, as defined in Section 1-1-2 of the Illinois
13 Municipal Code.
14 (f) An exemption sought under this Section shall be
15 exempt from the application requirements of Section 15-5, of
16 any county board of review, and of the Department. An
17 exemption under this Section shall be granted upon submission
18 to the county board of review and the Department of a sworn
19 statement signed by any county or municipal officer (as
20 appropriate) stating that an exemption is sought under this
21 Section and including the following information about the
22 property for which the exemption is sought: (i) the address,
23 legal description, and property identification number, (ii)
24 the date the property was acquired, (iii) the purpose of the
25 acquisition, (iv) the method of conveyance and recorder's
26 number or docket number, and (v) the subsection under which
27 the exemption is sought.
28 The statement may be submitted at any time and shall be
29 processed immediately upon receipt. Nothing contained in
30 this subsection (f) prohibits a county board of review or the
31 Department from conducting a reasonable investigation of the
32 application prior to granting the exemption.
33 (Source: P.A. 89-165, eff. 1-1-96; 90-176, eff. 1-1-98.)
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.