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91_HB0134eng
HB0134 Engrossed LRB9100448PTpk
1 AN ACT concerning veterans organizations.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by adding
5 the Division 11 heading of Article 10 and Section 10-240 as
6 follows:
7 (35 ILCS 200/Art. 10, Div. 11 heading new)
8 DIVISION 11. VETERANS ORGANIZATION PROPERTY
9 (35 ILCS 200/10-240 new)
10 Sec. 10-240. Veterans organization assessment freeze.
11 (a) For the taxable year 2000 and thereafter, the
12 assessed value of real property owned and used by a veterans
13 organization chartered under federal law, on which is located
14 the principal building for the post, camp, or chapter, must
15 be frozen by the chief county assessment officer at (i) 85%
16 of the 1999 assessed value of the property for property that
17 qualifies for the assessment freeze in taxable year 2000 or
18 (ii) 85% of the assessed value of the property for the
19 taxable year that the property first qualifies for the
20 assessment freeze after taxable year 2000.
21 (b) The veterans organization must annually submit an
22 application to the chief county assessment officer on or
23 before January 31 of the assessment year. The initial
24 application must contain the information required by the
25 Department of Revenue, including (i) a copy of the
26 organization's congressional charter, (ii) the location or
27 description of the property on which is located the principal
28 building for the post, camp, or chapter, (iii) a written
29 instrument evidencing that the organization is the record
30 owner or has a legal or equitable interest in the property,
HB0134 Engrossed -2- LRB9100448PTpk
1 (iv) an affidavit that the organization is liable for paying
2 the real property taxes on the property, and (v) the
3 signature of the organization's chief presiding officer.
4 Subsequent applications shall include any changes in the
5 initial application and shall be signed by the organization's
6 chief presiding officer. All applications shall be
7 notarized.
8 Section 90. The State Mandates Act is amended by adding
9 Section 8.23 as follows:
10 (30 ILCS 805/8.23 new)
11 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
12 and 8 of this Act, no reimbursement by the State is required
13 for the implementation of any mandate created by this
14 amendatory Act of 1999.
15 Section 99. Effective date. This Act takes effect July
16 4, 1999.
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