State of Illinois
92nd General Assembly
Legislation

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92_HB0280eng

 
HB0280 Engrossed                               LRB9204171SMdv

 1        AN ACT in relation to taxes.

 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 changing
 5    Sections 15-5, 15-10, and 15-40 as follows:

 6        (35 ILCS 200/15-5)
 7        Sec. 15-5.  Creation of exemptions.  Any  person  wishing
 8    to  claim  an  exemption  for  the  first  time, other than a
 9    homestead exemption under  Sections  15-165  through  15-180,
10    shall  file an application with the county board of review or
11    board of appeals, following the procedures of  Section  16-70
12    or  16-130.  In  addition,  in  counties with a population of
13    3,000,000 or more, the board of review shall transmit to  the
14    county  assessor's  office, within 14 days of receipt, a copy
15    of any application that requests exempt status under  Section
16    15-40.
17    (Source: P.A. 88-455.)

18        (35 ILCS 200/15-10)
19        Sec.     15-10.  Exempt    property;    procedures    for
20    certification.  All property  granted  an  exemption  by  the
21    Department  pursuant  to the requirements of Section 15-5 and
22    described  in  the  Sections  following  Section  15-30   and
23    preceding  Section  16-5,  to  the extent therein limited, is
24    exempt from  taxation.  In  order  to  maintain  that  exempt
25    status,  However,  it  is  the duty of the titleholder or the
26    owner of the beneficial interest  of  any  property  that  is
27    exempt  must,  except  property  exempted under Section 15-45
28    (burial  grounds)  in  counties  of   less   than   3,000,000
29    inhabitants  and  owned  by  a  not-for-profit  organization,
30    exempted  under  Section  15-50 (United States property), and
 
HB0280 Engrossed            -2-                LRB9204171SMdv
 1    except as is otherwise provided in Sections 15-170 and 15-175
 2    (senior and general  homesteads),  to  file  with  the  chief
 3    county  assessment  officer,  on or before January 31 of each
 4    year (May 31 in the case  of  property  exempted  by  Section
 5    15-170),  an  affidavit  stating  whether  there has been any
 6    change in the ownership or use of the property or the  status
 7    of  the  owner-resident,  or  that  a  disabled  veteran  who
 8    qualifies under Section 15-165 owned and used the property as
 9    of January 1 of that year. In counties of less than 3,000,000
10    inhabitants,  the  titleholder or the owner of the beneficial
11    interest of property owned by a  not-for-profit  organization
12    and  exempt  under  Section  15-45 is not required to file an
13    affidavit after January 31, 1998.  The nature of  any  change
14    shall  be  stated  in  the  affidavit.    Failure  to file an
15    affidavit shall, in the discretion of the assessment officer,
16    constitute cause to terminate the exemption of that property,
17    notwithstanding any other provision of this Code.  Owners  of
18    5  or  more  such  exempt  parcels within a county may file a
19    single annual affidavit in lieu  of  an  affidavit  for  each
20    parcel.   The assessment officer, upon request, shall furnish
21    an affidavit form to the owners, in which the owner may state
22    whether there has been any change in the ownership or use  of
23    the property or status of the owner or resident as of January
24    1  of  that year. The owner of 5 or more exempt parcels shall
25    list all the properties giving the same information for  each
26    parcel as required of owners who file individual affidavits.
27        However,   titleholders   or  owners  of  the  beneficial
28    interest in any property exempted under any of the  following
29    provisions  are not required to submit an annual filing under
30    this Section:
31             (1)  Section 15-45 (burial grounds) in  counties  of
32        less   than   3,000,000   inhabitants   and  owned  by  a
33        not-for-profit organization.
34             (2)  Section 15-40.
 
HB0280 Engrossed            -3-                LRB9204171SMdv
 1             (3)  Section 15-50 (United States property).
 2             (4)  As is otherwise provided in Sections 15-170 and
 3        15-175 (senior and general homestead exemptions).
 4    If there is a change in use  or  ownership,  however,  notice
 5    must be filed pursuant to Section 15-20.
 6    (Source: P.A. 90-323, eff. 1-1-98.)

 7        (35 ILCS 200/15-40)
 8        Sec.  15-40.   Religious  purposes, orphanages, or school
 9    and religious purposes.
10        (a)  All Property used exclusively for:
11             (1) religious purposes, or used exclusively for
12             (2) school and religious purposes, or for
13             (3) orphanages
14    qualifies for exemption as long as it is not and  not  leased
15    or  otherwise  used  with  a  view  to  profit.,  is  exempt,
16    including all such
17        (b)  Property that is owned by
18             (1)  churches or
19             (2)  religious institutions or
20             (3)  religious denominations
21    and   that  is  used  in  conjunction  therewith  as  housing
22    facilities  provided  for   ministers   (including   bishops,
23    district  superintendents  and similar church officials whose
24    ministerial duties are not limited to a single congregation),
25    their spouses, children and domestic workers, performing  the
26    duties  of  their  vocation  as ministers at such churches or
27    religious institutions or for such  religious  denominations,
28    and  including  the  convents  and  monasteries where persons
29    engaged in religious activities  reside  also  qualifies  for
30    exemption.
31        A  parsonage,  convent  or  monastery  or  other  housing
32    facility  shall  be  considered  under  this  Section  to  be
33    exclusively  used  for  religious  purposes  when the church,
 
HB0280 Engrossed            -4-                LRB9204171SMdv
 1    religious institution,  or  denomination  requires  that  the
 2    above listed persons who perform religious related activities
 3    shall,  as  a  condition  of their employment or association,
 4    reside in the facility.
 5        (c)  In Cook County, whenever any interest in a  property
 6    exempt  under  this  Section  is  transferred, notice of that
 7    transfer must be filed with the county recorder.   The  chief
 8    county  assessment officer shall prepare and make available a
 9    form notice for this purpose. Whenever a notice is filed, the
10    county recorder shall transmit a copy of that recorded notice
11    to the chief county assessment officer within 14  days  after
12    receipt.
13    (Source: P.A. 84-551; 88-455.)

14        Section  99.  Effective date.  This Act takes effect upon
15    becoming law.

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