103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2992

 

Introduced 2/16/2023, by Rep. Dan Swanson

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-10

    Amends the Property Tax Code. Provides that, if a taxing district fails to timely file an affidavit that is required to be filed with respect to exempt property, then, prior to terminating the exemption, the chief county assessment officer shall notify the taxing district by first-class mail that the chief county assessment officer has not received the affidavit.


LRB103 05897 HLH 50918 b

 

 

A BILL FOR

 

HB2992LRB103 05897 HLH 50918 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 15-10 as follows:
 
6    (35 ILCS 200/15-10)
7    Sec. 15-10. Exempt property; procedures for certification.
8    (a) All property granted an exemption by the Department
9pursuant to the requirements of Section 15-5 and described in
10the Sections following Section 15-30 and preceding Section
1116-5, to the extent therein limited, is exempt from taxation.
12In order to maintain that exempt status, the titleholder or
13the owner of the beneficial interest of any property that is
14exempt must file with the chief county assessment officer, on
15or before January 31 of each year (May 31 in the case of
16property exempted by Section 15-170), an affidavit stating
17whether there has been any change in the ownership or use of
18the property, the status of the owner-resident, the
19satisfaction by a relevant hospital entity of the condition
20for an exemption under Section 15-86, or that a veteran with a
21disability who qualifies under Section 15-165 owned and used
22the property as of January 1 of that year. The nature of any
23change shall be stated in the affidavit. Failure to file an

 

 

HB2992- 2 -LRB103 05897 HLH 50918 b

1affidavit shall, in the discretion of the assessment officer,
2constitute cause to terminate the exemption of that property,
3notwithstanding any other provision of this Code. Owners of 5
4or more such exempt parcels within a county may file a single
5annual affidavit in lieu of an affidavit for each parcel. The
6assessment officer, upon request, shall furnish an affidavit
7form to the owners, in which the owner may state whether there
8has been any change in the ownership or use of the property or
9status of the owner or resident as of January 1 of that year.
10The owner of 5 or more exempt parcels shall list all the
11properties giving the same information for each parcel as
12required of owners who file individual affidavits. If a taxing
13district fails to file an affidavit by the date specified in
14this Section, then, prior to terminating the exemption of the
15property, the chief county assessment officer shall notify the
16taxing district by first-class mail that the chief county
17assessment officer has not received the affidavit.
18    (b) However, titleholders or owners of the beneficial
19interest in any property exempted under any of the following
20provisions are not required to submit an annual filing under
21this Section:
22        (1) Section 15-45 (burial grounds) in counties of less
23    than 3,000,000 inhabitants and owned by a not-for-profit
24    organization.
25        (2) Section 15-40.
26        (3) Section 15-50 (United States property).

 

 

HB2992- 3 -LRB103 05897 HLH 50918 b

1    (c) If there is a change in use or ownership, however,
2notice must be filed pursuant to Section 15-20.
3    (d) An application for homestead exemptions shall be filed
4as provided in Section 15-170 (senior citizens homestead
5exemption), Section 15-172 (low-income senior citizens
6assessment freeze homestead exemption), and Sections 15-175
7(general homestead exemption), 15-176 (general alternative
8homestead exemption), and 15-177 (long-time occupant homestead
9exemption), respectively.
10    (e) For purposes of determining satisfaction of the
11condition for an exemption under Section 15-86:
12        (1) The "year for which exemption is sought" is the
13    year prior to the year in which the affidavit is due.
14        (2) The "hospital year" is the fiscal year of the
15    relevant hospital entity, or the fiscal year of one of the
16    hospitals in the hospital system if the relevant hospital
17    entity is a hospital system with members with different
18    fiscal years, that ends in the year prior to the year in
19    which the affidavit is due. However, if that fiscal year
20    ends 3 months or less before the date on which the
21    affidavit is due, the relevant hospital entity shall file
22    an interim affidavit based on the currently available
23    information, and shall file a supplemental affidavit
24    within 90 days of date on which the application was due, if
25    the information in the relevant hospital entity's audited
26    financial statements changes the interim affidavit's

 

 

HB2992- 4 -LRB103 05897 HLH 50918 b

1    statement concerning the entity's compliance with the
2    calculation required by Section 15-86.
3        (3) The affidavit shall be accompanied by an exhibit
4    prepared by the relevant hospital entity showing (A) the
5    value of the relevant hospital entity's services and
6    activities, if any, under items (1) through (7) of
7    subsection (e) of Section 15-86, stated separately for
8    each item, and (B) the value relating to the relevant
9    hospital entity's estimated property tax liability under
10    paragraphs (A), (B), and (C) of item (1) of subsection (g)
11    of Section 15-86; under paragraphs (A), (B), and (C) of
12    item (2) of subsection (g) of Section 15-86; and under
13    item (3) of subsection (g) of Section 15-86.
14(Source: P.A. 102-895, eff. 5-23-22.)