103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2236
 
Introduced 2/8/2023, by Rep. Kelly M. Burke
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 200/15-40

     Amends the Property Tax Code. Provides that the notice of the transfer of property that is exempt for orphanage, school, or religious
purposes shall be filed with the county clerk (currently, the county recorder).
  


LRB103 30186 HLH 56614 b

 
 
A BILL FOR
 

  
HB2236LRB103 30186 HLH 56614 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 15-40 as follows:
 



6    (35 ILCS 200/15-40)



7    Sec. 15-40. Religious purposes, orphanages, or school and 
8religious
purposes.
9    (a) Property used exclusively for:

10        (1) religious purposes,
or

11        (2) school and religious purposes, or

12        (3) orphanages

13qualifies for exemption as long as it is not used with a view 
14to profit.

15    (b) Property that is owned by

16        (1) churches or

17        (2) religious institutions
or

18        (3) religious denominations

19and
that is used in conjunction therewith as housing 
20facilities provided
for ministers (including bishops, district 
21superintendents and similar
church officials whose ministerial 
22duties are not limited to a single
congregation), their 
23spouses, children and domestic workers, performing
the duties 
 
 
HB2236- 2 -LRB103 30186 HLH 56614 b

1of their vocation as ministers at such churches or religious

2institutions or for such religious denominations, including 
3the
convents
and monasteries where persons engaged in 
4religious activities reside also
qualifies for exemption. 

5    A parsonage, convent or monastery or other housing 
6facility shall be
considered under this Section to be 
7exclusively used for religious purposes
when the persons who 
8perform religious related activities shall, as a condition
of 
9their employment or association, reside in the facility.

10    (c) In Cook County, whenever any interest in a property 
11exempt under this
Section is transferred, notice of that 
12transfer
must be filed with the county clerk recorder.  The 
13chief county assessment officer
shall prepare and make 
14available a form notice for this purpose.
Whenever a notice is 
15filed, the county clerk recorder shall transmit a copy of that

16recorded notice to the chief county assessment
officer within 
1714 days after receipt.

18(Source: P.A. 92-333, eff. 8-10-01.)