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90_HB0992ham002
LRB9003374DNsbam
1 AMENDMENT TO HOUSE BILL 992
2 AMENDMENT NO. . Amend House Bill 992, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
5 "Section 5. The Property Tax Code is amended by changing
6 Section 15-65 as follows:
7 (35 ILCS 200/15-65)
8 Sec. 15-65. Charitable purposes. All property of the
9 following is exempt when actually and exclusively used for
10 charitable or beneficent purposes, and not leased or
11 otherwise used with a view to profit:
12 (a) Institutions of public charity.
13 (b) Beneficent and charitable organizations
14 incorporated in any state of the United States, including
15 organizations whose owner, and no other person, uses the
16 property exclusively for the distribution, sale, or
17 resale of donated goods and related activities and uses
18 all the income from those activities to support the
19 charitable, religious or beneficent activities of the
20 owner, whether or not such activities occur on the
21 property.
22 (c) Old people's homes, facilities for persons with
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1 a developmental disability, and not-for-profit
2 organizations providing services or facilities related to
3 the goals of educational, social and physical
4 development, if, upon making application for the
5 exemption, the applicant provides affirmative evidence
6 that the home or facility or organization is an exempt
7 organization under paragraph (3) of Section 501(c) of the
8 Internal Revenue Code or its successor, and either: (i)
9 the bylaws of the home or facility or not-for-profit
10 organization provide for a waiver or reduction, based on
11 an individual's ability to pay, of any entrance fee,
12 assignment of assets, or fee for services, or (ii) the
13 home or facility is qualified, built or financed under
14 Section 202 of the National Housing Act of 1959, as
15 amended.
16 An applicant that has been granted an exemption
17 under this subsection on the basis that its bylaws
18 provide for a waiver or reduction, based on an
19 individual's ability to pay, of any entrance fee,
20 assignment of assets, or fee for services may be
21 periodically reviewed by the Department to determine if
22 the waiver or reduction was a past policy or is a current
23 policy. The Department may revoke the exemption if it
24 finds that the policy for waiver or reduction is no
25 longer current.
26 (d) Not-for-profit health maintenance organizations
27 certified by the Director of the Illinois Department of
28 Insurance under the Health Maintenance Organization Act,
29 including any health maintenance organization that
30 provides services to members at prepaid rates approved by
31 the Illinois Department of Insurance if the membership of
32 the organization is sufficiently large or of indefinite
33 classes so that the community is benefited by its
34 operation. No exemption shall apply to any hospital or
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1 health maintenance organization which has been
2 adjudicated by a court of competent jurisdiction to have
3 denied admission to any person because of race, color,
4 creed, sex or national origin.
5 (e) All free public libraries.
6 (f) An historical society, but only if all taxing
7 districts within which the property is situated have
8 adopted a resolution finding that the society is a
9 charitable organization using the property exclusively
10 for charitable purposes.
11 Property otherwise qualifying for an exemption under this
12 Section shall not lose its exemption because the legal title
13 is held (i) by an entity that is organized solely to hold
14 that title and that qualifies under paragraph (2) of Section
15 501(c) of the Internal Revenue Code or its successor, whether
16 or not that entity receives rent from the charitable
17 organization for the repair and maintenance of the property,
18 or (ii) by an entity that is organized as a partnership, in
19 which the charitable organization, or an affiliate or
20 subsidiary of the charitable organization, is a general
21 partner, for the purposes of owning and operating a
22 residential rental property that has received an allocation
23 of Low Income Housing Tax Credits for 100% of the dwelling
24 units under Section 42 of the Internal Revenue Code of 1986,
25 or (iii) for any assessment year including and subsequent to
26 January 1, 1996 for which an application for exemption has
27 been filed and a decision on which has not become final and
28 nonappealable, by a limited liability company organized under
29 the Limited Liability Company Act provided that (A) the
30 limited liability company receives a notification from the
31 Internal Revenue Service that it qualifies under paragraph
32 (2) or (3) of Section 501(c) of the Internal Revenue Code;
33 (B) the limited liability company's sole members, as that
34 term is used in Section 1-5 of the Limited Liability Company
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1 Act, are the institutions of public charity that actually and
2 exclusively use the property for charitable and beneficent
3 purposes; and (C) the limited liability company does not
4 lease the property or otherwise use it with a view to profit.
5 (Source: P.A. 88-455; 88-660, eff. 9-16-94; 88-670, eff.
6 12-2-94; 88-676, eff. 12-4-94; 89-235, eff. 8-4-95; 89-426,
7 eff. 6-1-96; 89-626, eff. 8-9-96.)".