96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3816

 

Introduced 2/11/2010, by Sen. Deanna Demuzio

 

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.


LRB096 20655 HLH 36370 b

 

 

A BILL FOR

 

SB3816 LRB096 20655 HLH 36370 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 15-40 as follows:
 
6     (35 ILCS 200/15-40)
7     Sec. 15-40. Religious purposes, orphanages, or school and
8 and religious purposes.
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 facilities
20 provided for ministers (including bishops, district
21 superintendents and similar church officials whose ministerial
22 duties are not limited to a single congregation), their
23 spouses, children and domestic workers, performing the duties

 

 

SB3816 - 2 - LRB096 20655 HLH 36370 b

1 of their vocation as ministers at such churches or religious
2 institutions or for such religious denominations, including
3 the convents and monasteries where persons engaged in religious
4 activities reside also qualifies for exemption.
5     A parsonage, convent or monastery or other housing facility
6 shall be considered under this Section to be exclusively used
7 for religious purposes when the persons who perform religious
8 related activities shall, as a condition of their employment or
9 association, reside in the facility.
10     (c) In Cook County, whenever any interest in a property
11 exempt under this Section is transferred, notice of that
12 transfer must be filed with the county recorder. The chief
13 county assessment officer shall prepare and make available a
14 form notice for this purpose. Whenever a notice is filed, the
15 county recorder shall transmit a copy of that recorded notice
16 to the chief county assessment officer within 14 days after
17 receipt.
18 (Source: P.A. 92-333, eff. 8-10-01.)