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91_HB3169enr
HB3169 Enrolled LRB9111370SMdv
1 AN ACT concerning fraternal 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 a
5 Division 13 heading to Article 10 and by adding Section
6 10-350 as follows:
7 (35 ILCS 200/Art. 10, Div 13 heading new)
8 DIVISION 13. FRATERNAL ORGANIZATION PROPERTY
9 (35 ILCS 200/10-350 new)
10 Sec. 10-350. Fraternal organization assessment freeze.
11 (a) For the taxable year 2001 and thereafter, the
12 assessed value of real property owned and used by a fraternal
13 organization chartered by the State of Illinois prior to
14 1900, or its subordinate organization or entity, (i) that
15 prohibits gambling and the use of alcohol on the property,
16 (ii) that is an exempt entity under Section 501(c)(10) of the
17 Internal Revenue Code, and (iii) whose members provide,
18 directly or indirectly, financial support for charitable
19 works, which may include medical care, drug rehabilitation,
20 or education, shall be established by the chief county
21 assessment officer as follows:
22 (1) if the property meets the qualifications set
23 forth in this Section on January 1, 2001 and on January 1
24 of each subsequent assessment year, for assessment year
25 2001 and each subsequent assessment year, the final
26 assessed value of the property shall be 15% of the final
27 assessed value of the property for the assessment year
28 2000; or
29 (2) if the property first meets the qualifications
30 set forth in this Section on January 1 of any assessment
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1 year after assessment year 2001 and on January 1 of each
2 subsequent assessment year, for that first assessment
3 year and each subsequent assessment year, the final
4 assessed value shall be 15% of the final assessed value
5 of the property for the assessment year in which the
6 property first meets the qualifications set forth in this
7 Section.
8 If, in any year, additions or improvements are made to
9 property subject to assessment under this Section and the
10 additions or improvements would increase the assessed value
11 of the property, then 15% of the final assessed value of the
12 additions or improvements shall be added to the final
13 assessed value of the property for the year in which the
14 additions or improvements are completed and for all
15 subsequent years that the property is eligible for assessment
16 under this Section.
17 (b) For purposes of this Section, "final assessed value"
18 means the assessed value after final board of review action.
19 (c) Fraternal organizations whose property is assessed
20 under this Section must annually submit an application to the
21 chief county assessment officer on or before (i) January 31
22 of the assessment year in counties with a population of
23 3,000,000 or more and (ii) December 31 of the assessment year
24 in all other counties. The initial application must contain
25 the information required by the Department of Revenue, which
26 shall prepare the form, including:
27 (1) a copy of the organization's charter from the
28 State of Illinois, if applicable;
29 (2) the location or legal description of the
30 property on which is located the principal building for
31 the organization, including the PIN number, if available;
32 (3) a written instrument evidencing that the
33 organization is the record owner or has a legal or
34 equitable interest in the property;
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1 (4) an affidavit that the organization is liable
2 for paying the real property taxes on the property; and
3 (5) the signature of the organization's chief
4 presiding officer.
5 Subsequent applications shall include any changes in the
6 initial application and shall affirm the ownership, use, and
7 liability for taxes for the year in which it is submitted.
8 All applications shall be notarized.
9 (d) This Section does not apply to parcels exempt from
10 property taxes under this Code.
11 Section 10. The State Mandates Act is amended by adding
12 Section 8.24 as follows:
13 (30 ILCS 805/8.24 new)
14 Sec. 8.24. Exempt mandate. Notwithstanding Sections 6
15 and 8 of this Act, no reimbursement by the State is required
16 for the implementation of any mandate created by this
17 amendatory Act of the 91st General Assembly.
18 Section 99. Effective Date. This Act takes effect on
19 January 1, 2001.
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