093_HB0861eng

 
HB0861 Engrossed                     LRB093 05729 SJM 05822 b

 1        AN ACT in relation to property 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    Section 15-40 as follows:

 6        (35 ILCS 200/15-40)
 7        Sec. 15-40.  Religious purposes,  orphanages,  or  school
 8    and religious purposes, or orphanages.
 9        (a)  Property used exclusively for:
10             (1)  religious purposes, or
11             (2)  school and religious purposes, or
12             (3)  orphanages
13    qualifies for exemption as long as it is not used with a view
14    to profit.
15        (b)  Property that is owned by
16             (1)  churches or
17             (2)  religious institutions or
18             (3)  religious denominations
19    and   that  is  used  in  conjunction  therewith  as  housing
20    facilities  provided  for   ministers   (including   bishops,
21    district  superintendents  and similar church officials whose
22    ministerial duties are not limited to a single congregation),
23    their spouses, children and domestic workers, performing  the
24    duties  of  their  vocation  as ministers at such churches or
25    religious institutions or for such  religious  denominations,
26    including  the convents and monasteries where persons engaged
27    in religious activities reside also qualifies for exemption.
28        A  parsonage,  convent  or  monastery  or  other  housing
29    facility  shall  be  considered  under  this  Section  to  be
30    exclusively used for religious purposes when the persons  who
31    perform religious related activities shall, as a condition of
 
HB0861 Engrossed            -2-      LRB093 05729 SJM 05822 b
 1    their employment or association, reside in the facility.
 2        (c)  In  Cook County, whenever any interest in a property
 3    exempt under this Section  is  transferred,  notice  of  that
 4    transfer  must  be filed with the county recorder.  The chief
 5    county assessment officer shall prepare and make available  a
 6    form notice for this purpose. Whenever a notice is filed, the
 7    county recorder shall transmit a copy of that recorded notice
 8    to  the  chief county assessment officer within 14 days after
 9    receipt.
10    (Source: P.A. 92-333, eff. 8-10-01.)