HB2236 103RD GENERAL ASSEMBLY

LRB103 30186 HLH 56614 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2236

Introduced 2/8/2023, by Rep. Kelly M. Burke

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-40

Amends the Property Tax Code. Provides that the notice of the transfer of property that is exempt for orphanage, school, or religious purposes shall be filed with the county clerk (currently, the county recorder).

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 15-40 as follows:

(35 ILCS 200/15-40)

Sec. 15-40. Religious purposes, orphanages, or school and religious purposes.

(a) Property used exclusively for:

(1) religious purposes, or

(2) school and religious purposes, or

(3) orphanages

qualifies for exemption as long as it is not used with a view to profit.

(b) Property that is owned by

(1) churches or

(2) religious institutions or

(3) religious denominations

and that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption.

A parsonage, convent or monastery or other housing facility shall be considered under this Section to be exclusively used for religious purposes when the persons who perform religious related activities shall, as a condition of their employment or association, reside in the facility.

(c) In Cook County, whenever any interest in a property exempt under this Section is transferred, notice of that transfer must be filed with the county clerk recorder. The chief county assessment officer shall prepare and make available a form notice for this purpose. Whenever a notice is filed, the county clerk recorder shall transmit a copy of that recorded notice to the chief county assessment officer within 14 days after receipt.

(Source: P.A. 92-333, eff. 8-10-01.)