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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.".