96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2379

 

Introduced 2/19/2009, by Rep. Kevin A. McCarthy

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/10-350

    Amends the Property Tax Code. In provisions concerning the fraternal organization assessment freeze, adds fraternal organizations that are exempt under Section 501(c)(3) of the Internal Revenue Code (now, only Section 501(c)(10)) and removes the requirement that the organization must prohibit the use of alcohol on the property. Begins in taxable year 2010.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2379 LRB096 09549 RCE 19709 b

1     AN ACT concerning revenue.
 
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 10-350 as follows:
 
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

 

 

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1     the property for the assessment year 2000; or
2         (2) if the property first meets the qualifications set
3     forth in this Section on January 1 of any assessment year
4     after assessment year 2001 and on January 1 of each
5     subsequent assessment year, for that first assessment year
6     and each subsequent assessment year, the final assessed
7     value shall be 15% of the final assessed value of the
8     property for the assessment year in which the property
9     first meets the qualifications set forth in this Section.
10     (a-1) For the taxable year 2010 and thereafter, the
11 assessed value of real property owned and used by a fraternal
12 organization chartered by the State of Illinois prior to 1900,
13 or its subordinate organization or entity, (i) that prohibits
14 gambling on the property, (ii) that is an exempt entity under
15 Section 501(c)(3) or 501(c)(10) of the Internal Revenue Code,
16 and (iii) whose members provide, directly or indirectly,
17 financial support for charitable works, which may include
18 medical care, drug rehabilitation, or education, shall be
19 established by the chief county assessment officer as follows:
20         (1) if the property meets the qualifications set forth
21     in this Section on January 1, 2010 and on January 1 of each
22     subsequent assessment year, for assessment year 2010 and
23     each subsequent assessment year, the final assessed value
24     of the property shall be 15% of the final assessed value of
25     the property for the assessment year 2009; or
26         (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 2010 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     (a-6) If, in any year, additions or improvements are made
9 to 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.)