Illinois General Assembly - Full Text of Public Act 099-0219
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Public Act 099-0219





Public Act 099-0219
SB0791 EnrolledLRB099 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.

Effective Date: 7/31/2015