103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3755
 
Introduced 2/9/2024, by Sen. Bill Cunningham
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-40
    Amends the Property Tax Code. Provides that the notice of the transfer of property that is exempt for orphanage, school, or religious purposes shall be filed with the county clerk (currently, the county recorder). Effective immediately.


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A BILL FOR
 
SB3755LRB103 38029 HLH 68161 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing 
5Section 15-40 as follows:
 
6    (35 ILCS 200/15-40)
7    Sec. 15-40. Religious purposes, orphanages, or school and 
8religious purposes.
9    (a) Property used exclusively for:
10        (1) religious purposes, or
11        (2) school and religious purposes, or
12        (3) orphanages
13qualifies for exemption as long as it is not used with a view 
14to profit.
15    (b) Property that is owned by
16        (1) churches or
17        (2) religious institutions or
18        (3) religious denominations
19and that is used in conjunction therewith as housing 
20facilities provided for ministers (including bishops, district 
21superintendents and similar church officials whose ministerial 
22duties are not limited to a single congregation), their 
23spouses, children and domestic workers, performing the duties 
 
 
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1of their vocation as ministers at such churches or religious 
2institutions or for such religious denominations, including 
3the convents and monasteries where persons engaged in 
4religious activities reside also qualifies for exemption. 
5    A parsonage, convent or monastery or other housing 
6facility shall be considered under this Section to be 
7exclusively used for religious purposes when the persons who 
8perform religious related activities shall, as a condition of 
9their employment or association, reside in the facility.
10    (c) In Cook County, whenever any interest in a property 
11exempt under this Section is transferred, notice of that 
12transfer must be filed with the county clerk recorder. The 
13chief county assessment officer shall prepare and make 
14available a form notice for this purpose. Whenever a notice is 
15filed, the county clerk recorder shall transmit a copy of that 
16recorded notice to the chief county assessment officer within 
1714 days after receipt.
18(Source: P.A. 92-333, eff. 8-10-01.)
 
19    Section 99. Effective date. This Act takes effect upon 
20becoming law.