Rep. Dan Brady

Filed: 3/28/2007

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 2958

2     AMENDMENT NO. ______. Amend House Bill 2958 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Property Tax Code is amended by changing
5 Sections 10-300, 10-350, 10-355, and 10-360 as follows:
 
6     (35 ILCS 200/10-300)
7     Sec. 10-300. Veterans organization assessment freeze.
8     (a) For the taxable year 2000 and thereafter, the assessed
9 value of real property owned and used by a veterans
10 organization chartered under federal law, on which is located
11 the principal building for the post, camp, or chapter, and, for
12 taxable years 2004 and thereafter, the assessed value of real
13 property owned by such an organization and used by the
14 organization's members and guests for parking at the principal
15 building for the post, camp, or chapter, must be frozen by the
16 chief county assessment officer at (i) 15% of the 1999 assessed

 

 

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1 value of the property for property that qualifies for the
2 assessment freeze in taxable year 2000 or (ii) 15% of the
3 assessed value of the property for the taxable year that the
4 property first qualifies for the assessment freeze after
5 taxable year 2000. If, in any year, improvements or additions
6 are made to the property that would increase the assessed value
7 of the property were it not for this Section, then 15% of the
8 assessed value of such improvements shall be added to the
9 assessment of the property for that year and all subsequent
10 years the property is eligible for the freeze.
11     (b) The veterans organization must annually submit an
12 application to the chief county assessment officer on or before
13 (i) January 31 of the assessment year in counties with a
14 population of 3,000,000 or more and (ii) December 31 of the
15 assessment year in all other counties. The initial application
16 must contain the information required by the Department of
17 Revenue, including (i) a copy of the organization's
18 congressional charter, (ii) the location or description of the
19 property on which is located the principal building for the
20 post, camp, or chapter, (iii) a written instrument evidencing
21 that the organization is the record owner or has a legal or
22 equitable interest in the property, (iv) an affidavit that the
23 organization is liable for paying the real property taxes on
24 the property, and (v) the signature of the organization's chief
25 presiding officer. Subsequent applications shall include any
26 changes in the initial application and shall be signed by the

 

 

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1 organization's chief presiding officer. All applications shall
2 be notarized.
3     (c) This Section shall not apply to parcels exempt under
4 Section 15-145.
5 (Source: P.A. 92-16, eff. 6-28-01; 93-753, eff. 7-16-04.)
 
6     (35 ILCS 200/10-350)
7     Sec. 10-350. Fraternal organization assessment freeze.
8     (a) For the taxable year 2001 and thereafter, the assessed
9 value of real property owned and used by a fraternal
10 organization chartered by the State of Illinois prior to 1900,
11 or its subordinate organization or entity, (i) that prohibits
12 gambling and the use of alcohol on the property, (ii) that is
13 an exempt entity under Section 501(c)(10) of the Internal
14 Revenue Code, and (iii) whose members provide, directly or
15 indirectly, financial support for charitable works, which may
16 include medical care, drug rehabilitation, or education, shall
17 be established by the chief county assessment officer as
18 follows:
19         (1) if the property meets the qualifications set forth
20     in this Section on January 1, 2001 and on January 1 of each
21     subsequent assessment year, for assessment year 2001 and
22     each subsequent assessment year, the final assessed value
23     of the property shall be 15% of the final assessed value of
24     the property for the assessment year 2000; or
25         (2) if the property first meets the qualifications set

 

 

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1     forth in this Section on January 1 of any assessment year
2     after assessment year 2001 and on January 1 of each
3     subsequent assessment year, for that first assessment year
4     and each subsequent assessment year, the final assessed
5     value shall be 15% of the final assessed value of the
6     property for the assessment year in which the property
7     first meets the qualifications set forth in this Section.
8     If, in any year, additions or improvements are made to
9 property subject to assessment under this Section and the
10 additions or improvements would increase the assessed value of
11 the property, then 15% of the final assessed value of the
12 additions or improvements shall be added to the final assessed
13 value of the property for the year in which the additions or
14 improvements are completed and for all subsequent years that
15 the property is eligible for assessment under this Section.
16     (b) For purposes of this Section, "final assessed value"
17 means the assessed value after final board of review action.
18     (c) Fraternal organizations whose property is assessed
19 under this Section must annually submit an application to the
20 chief county assessment officer on or before (i) January 31 of
21 the assessment year in counties with a population of 3,000,000
22 or more and (ii) December 31 of the assessment year in all
23 other counties. The initial application must contain the
24 information required by the Department of Revenue, which shall
25 prepare the form, including:
26         (1) a copy of the organization's charter from the State

 

 

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1     of Illinois, if applicable;
2         (2) the location or legal description of the property
3     on which is located the principal building for the
4     organization, including the PIN number, if available;
5         (3) a written instrument evidencing that the
6     organization is the record owner or has a legal or
7     equitable interest in the property;
8         (4) an affidavit that the organization is liable for
9     paying the real property taxes on the property; and
10         (5) the signature of the organization's chief
11     presiding officer.
12     Subsequent applications shall include any changes in the
13 initial application and shall affirm the ownership, use, and
14 liability for taxes for the year in which it is submitted. All
15 applications shall be notarized.
16     (d) This Section does not apply to parcels exempt from
17 property taxes under this Code.
18 (Source: P.A. 91-834, eff. 1-1-01.)
 
19     (35 ILCS 200/10-355)
20     Sec. 10-355. Fraternal organization assessment freeze.
21     (a) For the taxable year 2002 and thereafter, the assessed
22 value of real property owned and used by a fraternal
23 organization that on December 31, 1926 had its national
24 headquarters in Illinois or that was chartered in Illinois in
25 February 1898, or its subordinate organization or entity, that

 

 

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1 is exempt under Section 501(c)(8) of the Internal Revenue Code
2 and whose members provide, directly or indirectly, financial
3 support for charitable works, which may include medical care,
4 drug rehabilitation, or education, shall be established by the
5 chief county assessment officer as follows:
6         (1) if the property meets the qualifications set forth
7     in this Section on January 1, 2002 and on January 1 of each
8     subsequent assessment year, for assessment year 2002 and
9     each subsequent assessment year, the final assessed value
10     of the property shall be 15% of the final assessed value of
11     the property for the assessment year 2001; or
12         (2) if the property first meets the qualifications set
13     forth in this Section on January 1 of any assessment year
14     after assessment year 2002 and on January 1 of each
15     subsequent assessment year, for that first assessment year
16     and each subsequent assessment year, the final assessed
17     value shall be 15% of the final assessed value of the
18     property for the assessment year in which the property
19     first meets the qualifications set forth in this Section.
20     If, in any year, additions or improvements are made to
21 property subject to assessment under this Section and the
22 additions or improvements would increase the assessed value of
23 the property, then 15% of the final assessed value of the
24 additions or improvements shall be added to the final assessed
25 value of the property for the year in which the additions or
26 improvements are completed and for all subsequent years that

 

 

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1 the property is eligible for assessment under this Section.
2     (b) For purposes of this Section, "final assessed value"
3 means the assessed value after final board of review action.
4     (c) Fraternal organizations whose property is assessed
5 under this Section must annually submit an application to the
6 chief county assessment officer on or before (i) January 31 of
7 the assessment year in counties with a population of 3,000,000
8 or more and (ii) December 31 of the assessment year in all
9 other counties. The initial application must contain the
10 information required by the Department of Revenue, which shall
11 prepare the form, including:
12         (1) a copy of the organization's charter from the State
13     of Illinois, if applicable;
14         (2) the location or legal description of the property
15     on which is located the principal building for the
16     organization, including the PIN number, if available;
17         (3) a written instrument evidencing that the
18     organization is the record owner or has a legal or
19     equitable interest in the property;
20         (4) an affidavit that the organization is liable for
21     paying the real property taxes on the property; and
22         (5) the signature of the organization's chief
23     presiding officer.
24     Subsequent applications shall include any changes in the
25 initial application and shall affirm the ownership, use, and
26 liability for taxes for the year in which it is submitted. All

 

 

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1 applications shall be notarized.
2     (d) This Section does not apply to parcels exempt from
3 property taxes under this Code.
4 (Source: P.A. 92-388, eff. 1-1-02; 92-859, eff. 1-3-03.)
 
5     (35 ILCS 200/10-360)
6     Sec. 10-360. Fraternal organization assessment freeze.
7     (a) For the taxable year 2003 and thereafter, the assessed
8 value of real property owned and used by a fraternal
9 organization or its affiliated Illinois not for profit
10 corporation chartered prior to 1920 that is an exempt entity
11 under Section 501(c)(2), 501(c)(8) or 501(c)(10) of the
12 Internal Revenue Code and whose members provide, directly or
13 indirectly, financial support for charitable works, which may
14 include medical care, drug rehabilitation, or education, shall
15 be established by the chief county assessment officer as
16 follows:
17         (1) if the property meets the qualifications set forth
18     in this Section on January 1, 2003 and on January 1 of each
19     subsequent assessment year, for assessment year 2003 and
20     each subsequent assessment year, the final assessed value
21     of the property shall be 15% of the final assessed value of
22     the property for the assessment year 2002; or
23         (2) if the property first meets the qualifications set
24     forth in this Section on January 1 of any assessment year
25     after assessment year 2003 and on January 1 of each

 

 

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1     subsequent assessment year, for that first assessment year
2     and each subsequent assessment year, the final assessed
3     value shall be 15% of the final assessed value of the
4     property for the assessment year in which the property
5     first meets the qualifications set forth in this Section.
6     If, in any year, additions or improvements are made to
7 property subject to assessment under this Section and the
8 additions or improvements would increase the assessed value of
9 the property, then 15% of the final assessed value of the
10 additions or improvements shall be added to the final assessed
11 value of the property for the year in which the additions or
12 improvements are completed and for all subsequent years that
13 the property is eligible for assessment under this Section.
14     (b) For purposes of this Section, "final assessed value"
15 means the assessed value after final board of review action.
16     (c) Fraternal organizations or their affiliated not for
17 profit corporations whose property is assessed under this
18 Section must annually submit an application to the chief county
19 assessment officer on or before (i) January 31 of the
20 assessment year in counties with a population of 3,000,000 or
21 more and (ii) December 31 of the assessment year in all other
22 counties. The initial application must contain the information
23 required by the Department of Revenue, which shall prepare the
24 form, including:
25         (1) the location or legal description of the property
26     on which is located the principal building for the

 

 

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1     organization, including the PIN number, if available;
2         (2) a written instrument evidencing that the
3     organization or not for profit corporation is the record
4     owner or has a legal or equitable interest in the property;
5         (3) an affidavit that the organization or not for
6     profit corporation is liable for paying the real property
7     taxes on the property; and
8         (4) the signature of the organization's or not for
9     profit corporation's chief presiding officer.
10     Subsequent applications shall include any changes in the
11 initial application and shall affirm the ownership, use, and
12 liability for taxes for the year in which it is submitted. All
13 applications shall be notarized.
14     (d) This Section does not apply to parcels exempt from
15 property taxes under this Code.
16 (Source: P.A. 92-859, eff. 1-3-03.)
 
17     Section 99. Effective date. This Act takes effect upon
18 becoming law.".