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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finds that the policy for waiver or reduction is no
longer current.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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