SB0791 EnrolledLRB099 05102 AWJ 25131 b

1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 3. The Property Tax Code is amended by changing
5Section 9-195 as follows:
 
6    (35 ILCS 200/9-195)
7    Sec. 9-195. Leasing of exempt property.
8    (a) Except as provided in Sections 15-35, 15-55, 15-60,
915-100, 15-103, 15-160, and 15-185, when property which is
10exempt from taxation is leased to another whose property is not
11exempt, and the leasing of which does not make the property
12taxable, the leasehold estate and the appurtenances shall be
13listed as the property of the lessee thereof, or his or her
14assignee. Taxes on that property shall be collected in the same
15manner as on property that is not exempt, and the lessee shall
16be liable for those taxes. However, no tax lien shall attach to
17the exempt real estate. The changes made by this amendatory Act
18of 1997 and by this amendatory Act of the 91st General Assembly
19are declaratory of existing law and shall not be construed as a
20new enactment. The changes made by Public Acts 88-221 and
2188-420 that are incorporated into this Section by this
22amendatory Act of 1993 are declarative of existing law and are
23not a new enactment.

 

 

SB0791 Enrolled- 2 -LRB099 05102 AWJ 25131 b

1    (b) The provisions of this Section regarding taxation of
2leasehold interests in exempt property do not apply to any
3leasehold interest created pursuant to any transaction
4described in subsection (e) of Section 15-35, subsection (c-5)
5of Section 15-60, subsection (b) of Section 15-100, Section
615-103, Section 15-160, or Section 15-185, or Section 6c of the
7Downstate Forest Preserve District Act.
8(Source: P.A. 97-1161, eff. 6-1-13.)
 
9    Section 5. The Downstate Forest Preserve District Act is
10amended by changing Section 6c as follows:
 
11    (70 ILCS 805/6c)  (from Ch. 96 1/2, par. 6311.1)
12    Sec. 6c. The board of any forest preserve district situated
13in a county with a population over 600,000 may sell or lease as
14lessor to any person any golf course clubhouse and adjacent
15land up to 15 acres in size when such clubhouse is one of two
16clubhouses serving two contiguous golf courses owned and
17operated by the forest preserve district, and may enter into a
18lease or agreement with any person with respect to such
19property whereby all or part of the payments previously made
20pursuant to the lease or agreement are deducted from the
21purchase price. However, no part of the golf course or any
22other grounds in excess of 15 acres may be included in any such
23lease or sale.
24    In addition to any other power provided in this Section,

 

 

SB0791 Enrolled- 3 -LRB099 05102 AWJ 25131 b

1the board of any forest preserve district may lease or sell all
2or part of a building used for office or administrative uses
3and all or part of any other real estate used for parking,
4access, storage, or other uses that are ancillary to the
5building's office and administrative uses if the board deems
6the building or other real estate, in whole or in part, is not
7then required for the district's purposes. The board may lease
8all or part of the building or other real estate to any
9individual or entity on such terms and conditions as the board
10may approve, and may collect rent from the individual or
11entity. Any such lease shall not exceed 10 years in duration
12and shall expressly state that a non-exempt lessee is liable
13for the payment of property taxes under Section 9-195 of the
14Property Tax Code.
15(Source: P.A. 87-554; 87-847.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.