97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB0509
 
Introduced 01/31/11, by Rep. Michael J. Madigan
 
SYNOPSIS AS INTRODUCED:
 


35 ILCS 200/15-40

    Amends the Property Tax Code.  Makes a technical change in a Section
concerning the tax exemption for property used for religious purposes.



LRB097 03321 HLH 43358 b

 
 
A BILL FOR
 


HB0509LRB097 03321 HLH 43358 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

8and religious
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 facilities 
20provided
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 
 
 
HB0509- 2 -LRB097 03321 HLH 43358 b

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 religious 
4activities reside also
qualifies for exemption. 

5    A parsonage, convent or monastery or other housing facility 
6shall be
considered under this Section to be exclusively used 
7for religious purposes
when the persons who perform religious 
8related activities shall, as a condition
of their employment or 
9association, 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 recorder.  The chief 
13county assessment officer
shall prepare and make available a 
14form notice for this purpose.
Whenever a notice is filed, the 
15county recorder shall transmit a copy of that
recorded notice 
16to the chief county assessment
officer within 14 days after 
17receipt.

18(Source: P.A. 92-333, eff. 8-10-01.)