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Public Act 92-0333
HB0280 Enrolled LRB9204171SMdv
AN ACT in relation to taxes.
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
Sections 15-5, 15-10, and 15-40 as follows:
(35 ILCS 200/15-5)
Sec. 15-5. Creation of exemptions. Any person wishing
to claim an exemption for the first time, other than a
homestead exemption under Sections 15-165 through 15-180,
shall file an application with the county board of review or
board of appeals, following the procedures of Section 16-70
or 16-130. In addition, in counties with a population of
3,000,000 or more, the board of review shall transmit to the
county assessor's office, within 14 days of receipt, a copy
of any application that requests exempt status under Section
15-40.
(Source: P.A. 88-455.)
(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for
certification. All property granted an exemption by the
Department pursuant to the requirements of Section 15-5 and
described in the Sections following Section 15-30 and
preceding Section 16-5, to the extent therein limited, is
exempt from taxation. In order to maintain that exempt
status, However, it is the duty of the titleholder or the
owner of the beneficial interest of any property that is
exempt must, except property exempted under Section 15-45
(burial grounds) in counties of less than 3,000,000
inhabitants and owned by a not-for-profit organization,
exempted under Section 15-50 (United States property), and
except as is otherwise provided in Sections 15-170 and 15-175
(senior and general homesteads), to file with the chief
county assessment officer, on or before January 31 of each
year (May 31 in the case of property exempted by Section
15-170), an affidavit stating whether there has been any
change in the ownership or use of the property or the status
of the owner-resident, or that a disabled veteran who
qualifies under Section 15-165 owned and used the property as
of January 1 of that year. In counties of less than 3,000,000
inhabitants, the titleholder or the owner of the beneficial
interest of property owned by a not-for-profit organization
and exempt under Section 15-45 is not required to file an
affidavit after January 31, 1998. The nature of any change
shall be stated in the affidavit. Failure to file an
affidavit shall, in the discretion of the assessment officer,
constitute cause to terminate the exemption of that property,
notwithstanding any other provision of this Code. Owners of
5 or more such exempt parcels within a county may file a
single annual affidavit in lieu of an affidavit for each
parcel. The assessment officer, upon request, shall furnish
an affidavit form to the owners, in which the owner may state
whether there has been any change in the ownership or use of
the property or status of the owner or resident as of January
1 of that year. The owner of 5 or more exempt parcels shall
list all the properties giving the same information for each
parcel as required of owners who file individual affidavits.
However, titleholders or owners of the beneficial
interest in any property exempted under any of the following
provisions are not required to submit an annual filing under
this Section:
(1) Section 15-45 (burial grounds) in counties of
less than 3,000,000 inhabitants and owned by a
not-for-profit organization.
(2) Section 15-40.
(3) Section 15-50 (United States property).
(4) As is otherwise provided in Sections 15-170 and
15-175 (senior and general homestead exemptions).
If there is a change in use or ownership, however, notice
must be filed pursuant to Section 15-20.
(Source: P.A. 90-323, eff. 1-1-98.)
(35 ILCS 200/15-40)
Sec. 15-40. Religious purposes, orphanages, or school
and religious purposes.
(a) All Property used exclusively for:
(1) religious purposes, or used exclusively for
(2) school and religious purposes, or for
(3) orphanages
qualifies for exemption as long as it is not and not leased
or otherwise used with a view to profit., is exempt,
including all such
(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,
and 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 church,
religious institution, or denomination requires that the
above listed 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 recorder. The chief
county assessment officer shall prepare and make available a
form notice for this purpose. Whenever a notice is filed, the
county recorder shall transmit a copy of that recorded notice
to the chief county assessment officer within 14 days after
receipt.
(Source: P.A. 84-551; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 16, 2001.
Approved August 10, 2001.
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