State of Illinois
91st General Assembly
Legislation

   [ Search ]   [ Legislation ]
[ Home ]   [ Back ]   [ Bottom ]


[ Introduced ][ Engrossed ][ Enrolled ]
[ Governor's Message ]

91_HB3169ham001

 










                                           LRB9111370SMdvam02

 1                    AMENDMENT TO HOUSE BILL 3169

 2        AMENDMENT NO.     .  Amend House Bill 3169  by  replacing
 3    the title with the following:
 4        "AN ACT to concerning fraternal organizations."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5.  The Property Tax Code is amended by adding a
 8    Division 13 heading to  Article  10  and  by  adding  Section
 9    10-350 as follows:

10        (35 ILCS 200/Art. 10, Div 13 heading new)
11            DIVISION 13. FRATERNAL ORGANIZATION PROPERTY

12        (35 ILCS 200/10-350 new)
13        Sec. 10-350.  Fraternal organization assessment freeze.
14        (a)  For  the  taxable  year  2001  and  thereafter,  the
15    assessed value of real property owned and used by a fraternal
16    organization  chartered  by  the  State  of Illinois prior to
17    1900, or its subordinate organization  or  entity,  (i)  that
18    prohibits  gambling  and  the use of alcohol on the property,
19    (ii) that is an exempt entity under Section 501(c)(10) of the
20    Internal Revenue  Code,  and  (iii)  whose  members  provide,
 
                            -2-            LRB9111370SMdvam02
 1    directly  or  indirectly,  financial  support  for charitable
 2    works, which may include medical care,  drug  rehabilitation,
 3    or  education,  shall  be  established  by  the  chief county
 4    assessment officer as follows:
 5             (1)  if the property meets  the  qualifications  set
 6        forth in this Section on January 1, 2001 and on January 1
 7        of  each  subsequent assessment year, for assessment year
 8        2001 and  each  subsequent  assessment  year,  the  final
 9        assessed  value of the property shall be 15% of the final
10        assessed value of the property for  the  assessment  year
11        2000; or
12             (2)  if  the property first meets the qualifications
13        set forth in this Section on January 1 of any  assessment
14        year  after assessment year 2001 and on January 1 of each
15        subsequent assessment year,  for  that  first  assessment
16        year  and  each  subsequent  assessment  year,  the final
17        assessed value shall be 15% of the final  assessed  value
18        of  the  property  for  the  assessment year in which the
19        property first meets the qualifications set forth in this
20        Section.
21        If, in any year, additions or improvements  are  made  to
22    property  subject  to  assessment  under this Section and the
23    additions or improvements would increase the  assessed  value
24    of  the property, then 15% of the final assessed value of the
25    additions  or  improvements  shall  be  added  to  the  final
26    assessed value of the property for  the  year  in  which  the
27    additions   or   improvements   are  completed  and  for  all
28    subsequent years that the property is eligible for assessment
29    under this Section.
30        (b)  For purposes of this Section, "final assessed value"
31    means the assessed value after final board of review action.
32        (c)  Fraternal organizations whose property  is  assessed
33    under this Section must annually submit an application to the
34    chief  county  assessment officer on or before (i) January 31
 
                            -3-            LRB9111370SMdvam02
 1    of the assessment year  in  counties  with  a  population  of
 2    3,000,000 or more and (ii) December 31 of the assessment year
 3    in  all other counties.  The initial application must contain
 4    the information required by the Department or Revenue,  which
 5    shall prepare the form, including:
 6             (1)  a  copy  of the organization's charter from the
 7        State of Illinois, if applicable;
 8             (2)  the  location  or  legal  description  of   the
 9        property  on  which is located the principal building for
10        the organization, including the PIN number, if available;
11             (3)  a  written  instrument  evidencing   that   the
12        organization  is  the  record  owner  or  has  a legal or
13        equitable interest in the property;
14             (4)  an affidavit that the  organization  is  liable
15        for paying the real property taxes on the property; and
16             (5)  the   signature  of  the  organization's  chief
17        presiding officer.
18        Subsequent applications shall include any changes in  the
19    initial  application and shall affirm the ownership, use, and
20    liability for taxes for the year in which  it  is  submitted.
21    All applications shall be notarized.
22        (d)  This  Section  does not apply to parcels exempt from
23    property taxes under this Code.

24        Section 10.  The State Mandates Act is amended by  adding
25    Section 8.24 as follows:

26        (30 ILCS 805/8.24 new)
27        Sec.  8.24.   Exempt mandate.  Notwithstanding Sections 6
28    and 8 of this Act, no reimbursement by the State is  required
29    for  the  implementation  of  any  mandate  created  by  this
30    amendatory Act of the 91st General Assembly.

31        Section  99.   Effective  Date.  This Act takes effect on
 
                            -4-            LRB9111370SMdvam02
 1    January 1, 2001.".

[ Top ]