|
|
|
|
94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB5500
Introduced 1/27/2006, by Rep. Tom Cross SYNOPSIS AS INTRODUCED:
|
|
|
|
Amends the Property Tax Code. Makes a technical change in a Section
concerning the tax exemption for property used for religious purposes.
|
| |
|
|
|
|
A BILL FOR
|
|
|
|
|
HB5500 |
|
LRB094 16725 BDD 51995 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 |
| 24 |
| of their vocation as ministers at such churches or religious
|
| 25 |
| institutions or for such religious denominations, including |
| 26 |
| the
convents
and monasteries where persons engaged in religious |
| 27 |
| activities reside also
qualifies for exemption.
|
| 28 |
| A parsonage, convent or monastery or other housing facility |
| 29 |
| shall be
considered under this Section to be exclusively used |
| 30 |
| for religious purposes
when the persons who perform religious |
| 31 |
| related activities shall, as a condition
of their employment or |
| 32 |
| association, reside in the facility.
|
Translate
