SB0791enr 99TH GENERAL ASSEMBLY

SB0791 Enrolled LRB099 05102 AWJ 25131 b

AN ACT concerning local government.

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

Section 3. The Property Tax Code is amended by changing Section 9-195 as follows:

(35 ILCS 200/9-195)

Sec. 9-195. Leasing of exempt property.

(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100, 15-103, 15-160, and 15-185, when property which is exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the property taxable, the leasehold estate and the appurtenances shall be listed as the property of the lessee thereof, or his or her assignee. Taxes on that property shall be collected in the same manner as on property that is not exempt, and the lessee shall be liable for those taxes. However, no tax lien shall attach to the exempt real estate. The changes made by this amendatory Act of 1997 and by this amendatory Act of the 91st General Assembly are declaratory of existing law and shall not be construed as a new enactment. The changes made by Public Acts 88-221 and 88-420 that are incorporated into this Section by this amendatory Act of 1993 are declarative of existing law and are not a new enactment.

(b) The provisions of this Section regarding taxation of leasehold interests in exempt property do not apply to any leasehold interest created pursuant to any transaction described in subsection (e) of Section 15-35, subsection (c-5) of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or Section 15-185, or Section 6c of the Downstate Forest Preserve District Act.

(Source: P.A. 97-1161, eff. 6-1-13.)

Section 5. The Downstate Forest Preserve District Act is amended by changing Section 6c as follows:

(70 ILCS 805/6c) (from Ch. 96 1/2, par. 6311.1)

Sec. 6c. The board of any forest preserve district situated in a county with a population over 600,000 may sell or lease as lessor to any person any golf course clubhouse and adjacent land up to 15 acres in size when such clubhouse is one of two clubhouses serving two contiguous golf courses owned and operated by the forest preserve district, and may enter into a lease or agreement with any person with respect to such property whereby all or part of the payments previously made pursuant to the lease or agreement are deducted from the purchase price. However, no part of the golf course or any other grounds in excess of 15 acres may be included in any such lease or sale.

In addition to any other power provided in this Section, the board of any forest preserve district may lease or sell all or part of a building used for office or administrative uses and all or part of any other real estate used for parking, access, storage, or other uses that are ancillary to the building's office and administrative uses if the board deems the building or other real estate, in whole or in part, is not then required for the district's purposes. The board may lease all or part of the building or other real estate to any individual or entity on such terms and conditions as the board may approve, and may collect rent from the individual or entity. Any such lease shall not exceed 10 years in duration and shall expressly state that a non-exempt lessee is liable for the payment of property taxes under Section 9-195 of the Property Tax Code.

(Source: P.A. 87-554; 87-847.)

Section 99. Effective date. This Act takes effect upon becoming law.