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92nd General Assembly

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Public Act 92-0382

HB1277 Enrolled                                LRB9203259SMdv

    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 15-65 and 18-80 as follows:

    (35 ILCS 200/15-65)
    Sec. 15-65.  Charitable purposes.  All  property  of  the
following  is  exempt  when actually and exclusively used for
charitable  or  beneficent  purposes,  and  not   leased   or
otherwise used with a view to profit:
         (a)  Institutions of public charity.
         (b)  Beneficent    and    charitable   organizations
    incorporated in any state of the United States, including
    organizations whose owner, and no other person, uses  the
    property  exclusively  for  the  distribution,  sale,  or
    resale  of  donated goods and related activities and uses
    all the income  from  those  activities  to  support  the
    charitable,  religious  or  beneficent  activities of the
    owner, whether  or  not  such  activities  occur  on  the
    property.
         (c)  Old people's homes, facilities for persons with
    a    developmental    disability,    and   not-for-profit
    organizations providing services or facilities related to
    the   goals   of   educational,   social   and   physical
    development,  if,  upon  making   application   for   the
    exemption,  the  applicant  provides affirmative evidence
    that the home or facility or organization  is  an  exempt
    organization under paragraph (3) of Section 501(c) of the
    Internal  Revenue  Code or its successor, and either: (i)
    the bylaws of the  home  or  facility  or  not-for-profit
    organization  provide for a waiver or reduction, based on
    an individual's ability to  pay,  of  any  entrance  fee,
    assignment  of  assets,  or fee for services, or (ii) the
    home or facility is qualified, built  or  financed  under
    Section  202  of  the  National  Housing  Act of 1959, as
    amended.
         An applicant that  has  been  granted  an  exemption
    under  this  subsection  on  the  basis  that  its bylaws
    provide  for  a  waiver  or  reduction,   based   on   an
    individual's   ability  to  pay,  of  any  entrance  fee,
    assignment  of  assets,  or  fee  for  services  may   be
    periodically  reviewed  by the Department to determine if
    the waiver or reduction was a past policy or is a current
    policy.  The Department may revoke the  exemption  if  it
    finds  that  the  policy  for  waiver  or reduction is no
    longer current.
         If a  not-for-profit  organization  leases  property
    that  is  otherwise  exempt  under  this subsection to an
    organization that conducts  an  activity  on  the  leased
    premises  that  would  entitle the lessee to an exemption
    from real estate taxes if the lessee were  the  owner  of
    the property, then the leased property is exempt.
         (d)  Not-for-profit health maintenance organizations
    certified  by  the Director of the Illinois Department of
    Insurance under the Health Maintenance Organization  Act,
    including   any   health  maintenance  organization  that
    provides services to members at prepaid rates approved by
    the Illinois Department of Insurance if the membership of
    the organization is sufficiently large or  of  indefinite
    classes  so  that  the  community  is  benefited  by  its
    operation.   No  exemption shall apply to any hospital or
    health   maintenance   organization   which   has    been
    adjudicated  by a court of competent jurisdiction to have
    denied admission to any person because  of  race,  color,
    creed, sex or national origin.
         (e)  All free public libraries.
         (f)  Historical societies.
    Property otherwise qualifying for an exemption under this
Section  shall not lose its exemption because the legal title
is held (i) by an entity that is  organized  solely  to  hold
that  title and that qualifies under paragraph (2) of Section
501(c) of the Internal Revenue Code or its successor, whether
or  not  that  entity  receives  rent  from  the   charitable
organization  for the repair and maintenance of the property,
(ii) by an entity that is  organized  as  a  partnership,  in
which   the  charitable  organization,  or  an  affiliate  or
subsidiary of  the  charitable  organization,  is  a  general
partner,   for   the  purposes  of  owning  and  operating  a
residential rental property that has received  an  allocation
of  Low  Income  Housing Tax Credits for 100% of the dwelling
units under Section 42 of the Internal Revenue Code of  1986,
or  (iii) for any assessment year including and subsequent to
January 1, 1996 for which an application  for  exemption  has
been  filed  and a decision on which has not become final and
nonappealable, by a limited liability company organized under
the Limited Liability  Company  Act  provided  that  (A)  the
limited  liability  company  receives a notification from the
Internal Revenue Service that it  qualifies  under  paragraph
(2)  or  (3)  of Section 501(c) of the Internal Revenue Code;
(B) the limited liability company's  sole  members,  as  that
term  is used in Section 1-5 of the Limited Liability Company
Act, are the institutions of public charity that actually and
exclusively use the property for  charitable  and  beneficent
purposes;  and  (C)  the  limited  liability company does not
lease the property or otherwise use it with a view to profit.
(Source: P.A. 90-207, eff. 1-1-98; 91-416, eff. 8-6-99.)

    (35 ILCS 200/18-80)
    Sec. 18-80.  Time and form of notice.  The  notice  shall
appear  not  more  than 14 days nor less than 7 days prior to
the date of the public hearing.  The notice shall be no  less
than 1/8 page in size, and the smallest type used shall be 12
point  and  shall  be enclosed in a black border no less than
1/4 inch wide. The notice shall not be placed in that portion
of  the  newspaper  where  legal   notices   and   classified
advertisements  appear.  The  notice  shall  be  published in
substantially the following form:
    Notice  of  Proposed  Property  Tax  Increase   for   ...
(commonly known name of taxing district).
    I.  A  public  hearing to approve a proposed property tax
levy increase for ... (legal name of the taxing  district)...
for  ...  (year)  ...  will  be held on ... (date) ... at ...
(time) ... at ... (location).
    Any person desiring to appear at the public  hearing  and
present  testimony  to  the  taxing  district may contact ...
(name, title, address and telephone number of an  appropriate
official).
    II.  The  corporate  and  special  purpose property taxes
extended or abated for ...  (preceding  year)  ...  were  ...
(dollar  amount of the final aggregate levy as extended, plus
the amount abated by the taxing district prior to extension).
    The proposed corporate and special purpose property taxes
to be levied for ...  (current  year)  ...  are  ...  (dollar
amount  of  the proposed aggregate levy).   This represents a
... (percentage) ... increase over the previous year.
    III.  The property taxes extended for  debt  service  and
public  building  commission  leases for ... (preceding year)
... were ... (dollar amount).
    The estimated  property  taxes  to  be  levied  for  debt
service   and  public  building  commission  leases  for  ...
(current year) ... are ... (dollar amount).  This  represents
a ... (percentage increase or decrease) ... over the previous
year.
    IV.  The  total property taxes extended or abated for ...
(preceding year) ... were ... (dollar amount).
    The estimated total property taxes to be levied  for  ...
(current  year) ... are ... (dollar amount).  This represents
a ... (percentage increase or decrease) ... over the previous
year.
    Any notice which includes any information  not  specified
and required by this Article shall be an invalid notice.
    All  hearings shall be open to the public.  The corporate
authority of the taxing district shall  explain  the  reasons
for  the  proposed increase and shall permit persons desiring
to be  heard  an  opportunity  to  present  testimony  within
reasonable time limits as it determines.
(Source: P.A. 86-957; 88-455.)

    Section  90.  The State Mandates Act is amended by adding
Section 8.25 as follows:

    (30 ILCS 805/8.25 new)
    Sec. 8.25. Exempt mandate.   Notwithstanding  Sections  6
and  8 of this Act, no reimbursement by the State is required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 92nd General Assembly.

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly May 24, 2001.
    Approved August 16, 2001.

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